Analysis of Factors Influencing the Ability of External Auditors to Detect Manipulation
| العنوان بلغة أخرى: |
Análisis de Factores que Influyen en la Capacidad de los Auditores Externos para Detectar Manipulaciones |
|---|---|
| المصدر: | مجلة إقتصاديات شمال إفريقيا |
| الناشر: | جامعة حسيبة بن بو علي بالشلف - مخبر العولمة واقتصاديات شمال إفريقيا |
| المؤلف الرئيسي: | Mouloudj, Smail (Author) |
| مؤلفين آخرين: | Mezioud, Brahim (Co-Author), Vadell, Lorenzo-Mateo Bujosa (Co-Author) |
| المجلد/العدد: | مج17, ع26 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 13 - 24 |
| DOI: |
10.33858/0470-017-026-040 |
| ISSN: |
1112-6132 |
| رقم MD: | 1235052 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Tenure | Fraud | Independence | Office Size | Specialized Auditor
|
| رابط المحتوى: |
عدد مرات التحميل
7
| المستخلص: |
The purpose of the paper was to identify the factors that influence external auditor's ability to detect manipulation in financial statements. A structured questionnaire with 16 items was designed. Based on the convenience sampling method, a sample of 113 auditors as respondents was selected from different states in Algeria. Multiple linear regressions were performed on the proposed conceptual model. Our results showed that the independence of external auditors; length of audit tenure; and auditor's professional specialization have a positive and significant influence on external auditor's ability to detect manipulation in financial statements. However, audit firm size does not have a significant influence on the ability to detect manipulation. The paper concluded with some recommendations that can be useful in enhancing the auditor's manipulations detection ability. |
|---|---|
| ISSN: |
1112-6132 |
عناصر مشابهة
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بواسطة: Redjem, Khaled منشور: (2022) -
Measuring the Impact of Auditor’s Response to Readability and Interpreting of Financial Statement Notes on Audit Quality, in Banking Sector: A Field Study
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