خبرة مراقب الحسابات و قيده لدى الهيئة العامة للرقابة المالية كمحددين للعلاقة بين ممارسته للعصف الذهني و كفاءته في كشف الغش بالقوائم المالية : دراسة تجريبية

الملخص EN

The purpose of this paper is to study and examine the impact of brainstorming on the auditor efficiency in detecting fraud in the financial statements.

In addition, the study investigated the impact of auditor experience and its registration with the Financial Regulatory Authority as moderating variables on the previous relationship, through a theoretical and experimental study.

The researcher concludes that under the fundamental analysis, brainstorming has a significant positive impact on the auditor efficiency in detecting fraud in the financial statements, and this significant positive impact varies according to auditor experience and its registration with the Financial Regulatory Authority.

The results also showed that under the additional analysis, (a) auditor experience has a significant positive impact on auditor efficiency in detecting fraud in the financial statements; (b) auditor registration with the Financial Regulatory Authority has a significant positive impact on auditor efficiency in detecting fraud in the financial statements.

Finally, the study indicated that under the sensitivity analysis, the results of the sensitivity analysis largely agree with the results of the fundamental analysis.

This indicates that the results of the sensitivity analysis largely support the results of the fundamental analysis.