العلاقة بين أسلوب ارتكاب و إخفاء الغش بالقوائم المالية و أحكام مراقبي الحسابات بشأن تعمد التحريفات المكتشفة : دراسة تجريبية

Abstract EN

The objective of this study is to test the relationship between the fraud committing or concealingmethod and the auditors' judgments regarding the identified misstatements, considering the modified role of the auditors' experience.

Using an experimental design, with sample of (91) auditors Participants who have the right to audit Shareholding companies in the Egyptian environment.

Results reveals that committing fraud based on the method of omitting financial transactions, and concealing it based on the method of omitting information and evidence, reduces the likelihood of auditors evaluating the detected misrepresentations as intentional compared to whether fraud was committed based on misrecording financial transactions, and concealing it based on the method Falsification of information and evidence.

And reveals that The auditors' experience increases the probability of evaluating Identified misstatements as intentional while continuing evaluate the misstatements that were committed and concealed based on the omission method as being less likely to be intentional compared to those that were committed and concealed based on the misrecording method.

The results of the additional analysis indicate that the auditors of big 4 firm, and the highest earned degree auditors are more likely to evaluate the identified misstatements as intentional, while continuing their evaluation of the misstatements that were committed and concealed based on omission method as being less likely to be intentional compared to those that were committed And concealed based on misrecording method.

But there is no evidence neither on the moderating role of auditor's highest earned degree on the relationship between fraud Concealing method and the auditor's judgement, nor the moderating role of gender on the two basic tested relationships.