Auditors’ professional skepticism and fraud detection
نویسندگان
چکیده
منابع مشابه
Investigating the relationship between temper and professional skepticism in auditors
Background & Aim: Audit professionals’ skepticism is one of the behavioral and personality traits that is effective in reducing agency costs, audit quality, and enhancing public confidence. On this basis, it is very important to know the factors contributing to enhancement or degradation of professional skepticism. The purpose of this study was to investigate the relationship between temperamen...
متن کاملDesigning a Professional Skepticism Model based on Mentality and Attitudes of Auditors: Using Grounded Theory
The concept of professional skepticism in an inclusive concept is all auditing standards and auditing regulations often drafters around the world often lack the know doubt the main reason for the ineffectiveness of the audit. Despite this importance, as there is no precise and explicit definition of professional skepticism and research, theoretical coherence and integration of this issue have n...
متن کاملExplaining And Designing The Conceptual Pattern Of The Important And Effective Factors Of Auditors' Professional Skepticism: The Grounded Theory Method
Abstract Proper use of professional skepticism leads to high quality in the decision making process and in the correct reporting and commenting in reporting. The main objective of this research was to determine and design the conceptual model and the important factors affecting the exercise of professional skepticism auditors.This study used a qualitative research approach is based on grounded...
متن کاملDetermination the Impact Professional Skepticism and Interpersonal Trust, with Considering the of Organizational Behavior Characteristics on Auditors Job Durability
One of the problems that organizations are facing is employee desertion. The desertion of poor staff can lead to increase organizational productivity and it’s benefit for organization, while the desertion of effective staff has bad consequences for the organization. These staff imposes significant direct and indirect costs to the organization when leave it. These costs include finding, training...
متن کاملahp algorithm and un-supervised clustering in auto insurance fraud detection
this thesis is a study on insurance fraud in iran automobile insurance industry and explores the usage of expert linkage between un-supervised clustering and analytical hierarchy process(ahp), and renders the findings from applying these algorithms for automobile insurance claim fraud detection. the expert linkage determination objective function plan provides us with a way to determine whi...
15 صفحه اولذخیره 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: International Journal of Research in Business and Social Science (2147- 4478)
سال: 2021
ISSN: 2147-4478
DOI: 10.20525/ijrbs.v10i4.1214