![](/images/graphics-bg.png)
Factors affecting detection of manipulation in financial statements : an empirical study from auditors' perspective
Other Title(s)
العوامل المؤثرة في اكتشاف التلاعب بالقوائم المالية : دراسة ميدانية من وجهة نظر مراجعي الحسابات
Joint Authors
Mawluj, Kamal
Mahami, Zulaykhah
Source
Journal of Business Administration and Economic Studies
Issue
Vol. 6, Issue 1 (Bis) (30 Jun. 2020), pp.11-24, 14 p.
Publisher
Ziane Achour University of Djelfa
Publication Date
2020-06-30
Country of Publication
Algeria
No. of Pages
14
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study examines whether independence of external auditor, auditor industry specialization and ethical commitment of external auditor, improves the ability to detect manipulation in Financial Statements.
Using a 25-item questionnaire and convenience sampling method, the data were collected from 76 auditors.
The results show that the auditor industry specialization and ethical commitment of auditor have a significant positive impact on detect manipulation in Financial Statements.
While independence of auditor not significantly affecting detect manipulation.
American Psychological Association (APA)
Mahami, Zulaykhah& Mawluj, Kamal. 2020. Factors affecting detection of manipulation in financial statements : an empirical study from auditors' perspective. Journal of Business Administration and Economic Studies،Vol. 6, no. 1 (Bis), pp.11-24.
https://search.emarefa.net/detail/BIM-1040329
Modern Language Association (MLA)
Mahami, Zulaykhah& Mawluj, Kamal. Factors affecting detection of manipulation in financial statements : an empirical study from auditors' perspective. Journal of Business Administration and Economic Studies Vol. 6, no. 1 (Bis) (2020), pp.11-24.
https://search.emarefa.net/detail/BIM-1040329
American Medical Association (AMA)
Mahami, Zulaykhah& Mawluj, Kamal. Factors affecting detection of manipulation in financial statements : an empirical study from auditors' perspective. Journal of Business Administration and Economic Studies. 2020. Vol. 6, no. 1 (Bis), pp.11-24.
https://search.emarefa.net/detail/BIM-1040329
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1040329