Kassem, Rasha - In: International Journal of Accounting, Auditing and … 10 (2014) 1, pp. 1-42
Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset … had never been examined before and alert external auditors in Egypt to a type of fraud which was given less attention. The … current study also proposed a framework for external auditors that might help them properly assess and respond to fraud risk …