Auditors' fraud detection is critical – undetected frauds impose costs on users and auditors. We propose auditors …' fraud risk identification during end-of-audit analytical procedures is affected by working under a completion (“just get it … done”) goal versus a “refuse to accept” goal (with a desired conclusion that fraud risks remain). In an experiment, a …

This study examines forensic accounting and fraud deterrence in the Nigerian public sector. Using the survey method of … forensic accountant to uncover fraud patterns, the use of forensic accountant to prosecute fraud perpetrators, and Quality … forensic investigation that lead to successful prosecution, can help deter fraud in the public sector. It was also revealed …

Auditors are expected by the public and to find all financial statement fraud, even though Generally Accepted Auditing … experience of an expert witness in numerous major fraud cases where auditors were sued for not detecting fraud to illustrate … situations in which auditors can, and cannot, reasonably be expected to detect fraud. We discuss factors that can make fraud …

fraud risk management and auditing selected from 30 NGOs. Primary data was gathered using an online questionnaire and semi … current body of knowledge and further contributes to fraud risk management in NGOs. This study has also provided a very robust …

Financial fraud had for long been seen as a menace that led to the collapse of many organizations in the world. The … Federal Government in a bid to reduce the cases of financial fraud, established many anti-graft agencies but yet the efforts …-graft agency, “The Proceeds of Crime Recovery and Management Agency. This goes to buttress that the issue of financial fraud, tax …

We examine how an auditor assesses the risk of fraud and formulates an audit plan when the auditee has the opportunity … to commit various types of fraud. Unlike previous studies, the auditee can misappropriate assets (also called defalcation … rewards and penalties from the various types of fraud, the cost of audit effort and expectations about the auditee …

The purposes of this research were to (1) determine risk factors and fraud types through social reality, (2) analyze … risk factors on fraud, and (3) create a fraud risk assessment model and the development program for fraud risk assessment … were interview forms, questionnaires, and fraud risk assessment models. The statistics for data analysis included mean …

We examine how an auditor assesses the risk of fraud and formulates an audit plan when the auditee has the opportunity … to commit various types of fraud. Unlike previous studies, the auditee can misappropriate assets (also called defalcation … rewards and penalties from the various types of fraud, the cost of audit effort and expectations about the auditee …