The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation of assets. Further, this study attempts to...

E-government involves the application of the latest innovations while providing the provision of efficient services in the government's management systems. Whereas, ease of doing business is an index by World Bank that shows the easiness of doing business in particular country. These two...