Do perfectionism types matter? Auditors' ability to detect fraud and the moderating role of time budget pressure: evidence from Egypt

MZ Balboula, EE Elfar - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to examine how auditors' perfectionism types and time budget
pressure (TBP) influence fraud detection in Egypt. Design/methodology/approach We utilize …

[PDF][PDF] The effect of reliance on third-party specialists under varying levels of internal control effectiveness on the audit of fair value measurements

H Brown-Liburd, S Mason, S Shelton - Contemporary Accounting …, 2014 - isarhq.org
We examine the effect of third-party specialists and internal control effectiveness on auditor
risk assessments and planning judgments related to auditing fair value measurements …

Faktor Yang Mempengaruhi Respon Auditor Dalam Mendeteksi Salah Saji Material Sebagai Akibat Fraudulent Financial Statement (Studi Pada Kantor Akuntan …

FA Yusnar, M Marsono - Diponegoro Journal of Accounting, 2013 - ejournal3.undip.ac.id
This study aims to obtain empirical evidence of factors that affect fraudulent financial
statements using fraud triangle perspective. This study is the development of several …