Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent business & management 9 (2022) 1, pp. 1-21
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 explain the effect of auditors' estimation of fraud prevalence in the … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were …
