Articles liés à Audit Quality and Financial Statements Fraud Detection

Audit Quality and Financial Statements Fraud Detection - Couverture souple

Al-znaimat, Asma; Al- Dahiyat, Mohammad

 
9783659537882: Audit Quality and Financial Statements Fraud Detection
Couverture souple
ISBN 10 : 3659537888 ISBN 13 : 9783659537882
Editeur : LAP LAMBERT Academic Publishing, 2014

Synopsis

The purpose of this project is to investigate the impact of audit quality on the effectiveness of financial statement fraud detection. Toward this aim, a project model was developed and tested within the context of the auditing firms working in Jordan. The proposed model assumes that audit quality factors (technical competence, auditor’s independence, and audit planning) are key factors that would enhance the using fraud detection red flags. A survey methodology was utilized to gather data by sending questionnaires to a random sample of 100 audit offices, a total of eighty three questionnaires were received representing a response rate of (83%) and eighty usable questionnaires were used for data analysis. Descriptive and regression analyses were used to achieve the research aims and objectives. The main findings of the descriptive analysis reveal that the auditing firms working in Jordan have high level of audit quality, represented by high level of technical competence, independence and good planning of audit process.

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Présentation de l'éditeur

The purpose of this project is to investigate the impact of audit quality on the effectiveness of financial statement fraud detection. Toward this aim, a project model was developed and tested within the context of the auditing firms working in Jordan. The proposed model assumes that audit quality factors (technical competence, auditor’s independence, and audit planning) are key factors that would enhance the using fraud detection red flags. A survey methodology was utilized to gather data by sending questionnaires to a random sample of 100 audit offices, a total of eighty three questionnaires were received representing a response rate of (83%) and eighty usable questionnaires were used for data analysis. Descriptive and regression analyses were used to achieve the research aims and objectives. The main findings of the descriptive analysis reveal that the auditing firms working in Jordan have high level of audit quality, represented by high level of technical competence, independence and good planning of audit process.

Biographie de l'auteur

PERSONAL INFORMATION Birth : June, 13,1986/ Amman - Nationality: Jordanian - Marital Status: Married EDUCATIONAL INFORMATION:2008 – 2011/MU’TAH University/ JordanMBA/Accounting/Concentration: Auditing./Dissertation: The Impact of Actual Audit Quality on the Effectiveness of Financial Statement Fraud Detection in the Jordanian Auditing Sector.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2014
Langue
anglais
ISBN 10 
3659537888
ISBN 13 
9783659537882
Reliure
Broché
Nombre de pages
128
Coordonnées du fabricant
non disponible
Personne responsable
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