Enhancing the Auditor’s Fraud Detection Ability
ISBN:
978-3-631-36972-2
Verlag:
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Land des Verlags:
Deutschland
Erscheinungsdatum:
13.03.2001
Reihe:
Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes
Format:
Softcover
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There has been much debate about the auditor’s role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor’s experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components.
Biografische Anmerkung
The Author: Maria Krambia-Kapardis is an Associate Professor in the Business Administration Department of Intercollege, Nicosia, Cyprus. She qualified as a Chartered Accountant in Australia and completed a certificate in fraud investigation. Her masters as well as her doctoral work addressed the areas of the auditor’s expectation gap, legal liability and fraud detection ability respectively.
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Erscheinungsjahr:
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