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
| LEADER | 02216nam a22002657a 4500 | ||
|---|---|---|---|
| 001 | 1983835 | ||
| 024 | |3 10.33858/0470-017-026-040 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 642026 |a Mouloudj, Smail |e Author | ||
| 245 | |a Analysis of Factors Influencing the Ability of External Auditors to Detect Manipulation | ||
| 246 | |a Análisis de Factores que Influyen en la Capacidad de los Auditores Externos para Detectar Manipulaciones | ||
| 260 | |b جامعة حسيبة بن بو علي بالشلف - مخبر العولمة واقتصاديات شمال إفريقيا |c 2021 | ||
| 300 | |a 13 - 24 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a التدقيق المحاسبي |a القوائم المالية |a الرقابة المالية |a الاقتصاد الجزائري | ||
| 692 | |b Audit Tenure |b Fraud |b Independence |b Office Size |b Specialized Auditor | ||
| 700 | |9 433255 |a Mezioud, Brahim |e Co-Author | ||
| 700 | |9 659720 |a Vadell, Lorenzo-Mateo Bujosa |e Co-Author | ||
| 773 | |4 الاقتصاد |6 Economics |c 040 |e Journal of North African Economies |f Mağallaẗ iqtiṣādiyāt šamāl ifrīqiyā |l 026 |m مج17, ع26 |o 0470 |s مجلة إقتصاديات شمال إفريقيا |v 017 |x 1112-6132 | ||
| 856 | |u 0470-017-026-040.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1235052 |d 1235052 | ||
عناصر مشابهة
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The Role of the External Auditor in the Detection of Fraud and Errors in the Financial Statements: Studying a Sample of Auditors
بواسطة: سبتي، إسماعيل منشور: (2021) -
Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective
بواسطة: Mahami, Zouleykha منشور: (2020) -
The External Auditor's Responsibilities for Audit Risks: A Field -Study of a Sample of External Auditors in Constantine
بواسطة: Boulkara, Amina منشور: (2023) -
the Relationship of the internal and external auditor
بواسطة: Kamel, Olfat Ali منشور: (1987) -
The Impact of the Risk of Electronically Processing Accounting Data on the Quality of the Auditor's Reports External: Study Case of External Auditor in Ouargla-Algeria
بواسطة: Redjem, Khaled منشور: (2022)
