An Analysis of Auditors’ Characteristic and Non-Characteristic Components on Detecting The Fraudulent Occurrences in Public Sectors

نویسندگان

چکیده

This study is to examine the influence of auditors’ characteristic and non-characteristic components on detecting fraudulent occurrences in public sectors. Specifically, this focuses financial statement fraud as it has most negative impacts society beyond. developed by empirical evidence from Indonesian external auditors. The author initial stage creates hypotheses explain interaction processes between results concluded that audit procedures strategies have a significant effect sector organizations. Meanwhile, auditors competence not significantly responsible independence professional skepticism reports Thus, auditor objectivity no success

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

the impact of e-readiness on ec success in public sector in iran the impact of e-readiness on ec success in public sector in iran

acknowledge the importance of e-commerce to their countries and to survival of their businesses and in creating and encouraging an atmosphere for the wide adoption and success of e-commerce in the long term. the investment for implementing e-commerce in the public sector is one of the areas which is focused in government‘s action plan for cross-disciplinary it development and e-readiness in go...

content analysis of l1 and l2 writing textbooks and the perception analysis of university professors on the influence of english writing expertise on the persian in an efl context

the importance of writing as a complex skill in applied linguistics has drawn the attention of many researchers to evaluate textbooks in order to help learners gain self-sufficiency and autonomy in the field of language use and communication. investigations have shown that developments in textbooks evaluation can promote the quality of pedagogies and consequently the learning. this study attemp...

the analysis of the role of the speech acts theory in translating and dubbing hollywood films

از محوری ترین اثراتی که یک فیلم سینمایی ایجاد می کند دیالوگ هایی است که هنرپیش گان فیلم میگویند. به زعم یک فیلم ساز, یک شیوه متأثر نمودن مخاطب از اثر منظوره نیروی گفتارهای گوینده, مثل نیروی عاطفی, ترس آور, غم انگیز, هیجان انگیز و غیره, است. این مطالعه به بررسی این مسأله مبادرت کرده است که آیا نیروی فراگفتاری هنرپیش گان به مثابه ی اعمال گفتاری در پنج فیلم هالیوودی در نسخه های دوبله شده باز تولید...

15 صفحه اول

the stady and analysis of rice agroclimatology in lenjan

the west of esfahan province, iran, is one of the most important agricultural areas throughout the country due to the climate variability and life-giving water of zayanderood river. rice is one of the major and economic crops in this area. the most important climatic elements in agricultural activities which should be considered include temperature, relative humidity, precipitation and wind. so...

15 صفحه اول

Occurrences of palindromes in characteristic Sturmian words

This paper is concerned with palindromes occurring in characteristic Sturmian words cα of slope α, where α ∈ (0, 1) is an irrational. As cα is a uniformly recurrent infinite word, any (palindromic) factor of cα occurs infinitely many times in cα with bounded gaps. Our aim is to completely describe where palindromes occur in cα. In particular, given any palindromic factor u of cα, we shall estab...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Journal of Entrepreneurship

سال: 2022

ISSN: ['0971-3557', '0973-0745']

DOI: https://doi.org/10.56943/v1.i4.154