and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were … use of fraud risk factors by external and internal auditors is positively associated with their estimation of fraud …

and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were … use of fraud risk factors by external and internal auditors is positively associated with their estimation of fraud …

risk factors and auditing standards in relation to different forms of fraud, and models of fraudulent behaviour, and … reduction in the occurrence of these forms of fraud. This research note introduces a topical research issue in the area of fraud …