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

• المؤلف الرئيسي: Al Sorihi, Sultan Ali Ahmed Faraq
• التنسيق: أطروحة
• اللغة: English; English
• منشور في: 2013
• الموضوعات: HF5667 Professional Ethics. Auditors.
• الوصول للمادة أونلاين: 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...