The association of external auditor's attributes with management fraud risk assessment in financial reporting: empirical evidence from Yemen

• 主要作者: Al Sorihi, Sultan Ali Ahmed Faraq
• 格式: Thesis
• 语言: English; English
• 出版: 2013
• 主题: HF5667 Professional Ethics. Auditors.
• 在线阅读: https://etd.uum.edu.my/4333/1/s91629.pdf; https://etd.uum.edu.my/4333/2/s91629_abstract.pdf; https://etd.uum.edu.my/4333/

As stated by the International Standard of Auditing (ISA No. 240), the effectiveness of the external auditors' attributes is the primary process in management fraud risk assessment (MFRA). Therefore, the aim of this study is to examine the associations of external auditor effectiveness-related...