The purpose of this study is to investigate the effect of psychological characteristics and
financial intelligence of managers on audit quality. This research is applied in terms of …

Fraud Risk Assessment (FRA) is claimed to be an important activity at the audit planning
stage in both the private and public sectors. In fact, because of the importance of FRA …

It is often hard to accurately estimate the cost of fraud, as many acts of fraud and abuse were
not detected and undisclosed cases. The purpose of this study is to present an extended …

Objective: Fraudulent financial reporting is a major concern of the audit profession. In this
regard, auditors are responsible according to auditing standards. Given the importance of …

The last two decades, marked by financial instability, economic crises, the bankruptcy of
worldwide renowned companies, stock exchange speculations, financial scandals and lack …

The purpose of this study was to investigate the existence of the audit expectations gap
concerning auditors' responsibilities for preventing and detecting fraud among auditors …

Fraud is one of the most important issues in financial statements accounting and auditing.
The main purpose of the research is to identify the factors influencing the probability of fraud …

Audit quality is a condition about an auditor finding and reporting misstatements in the
accounting system. This study aims to analyze what factors affect audit quality both from …