محددات اكتشاف الغش في القوائم المالية : مراجعة الأدبيات

Abstract EN

This paper presents an overview of determinants of detecting fraud of financial statements.

A total of 54 studies have been analyzed using a systematic review.

Analyze previous research helped in the identification of five major determinants namely; audit tenure, professional commitment, professional skepticism, client importance, and time budget pressure.

These determinants have been identified as influencers of fraud detection.

However, some studies contradict these results since they found that some determinants have no significant impact on fraud detection.

On the basis of analysis, potential areas of future research have been suggested.