Malau, Walter Cameron; Ohalehi, Paschal; Badr, Eldin Soha; … - In: Managerial Auditing Journal 36 (2019) 2, pp. 240-260
Purpose: Financial transactions fraud (FTF) and financial statements fraud (FSF) grew exponentially during the past decades coupled with complex and sophisticated technological developments. This study aims to investigate the practitioners’ interpretation of fraud with recurring audit issues...