Companies play a role in society that clearly goes beyond mere economic interest. Their
contribution to social development and to the sustainability of the territory where they are …

The study aims to measure the impact of the quality of auditing in reducing the risks of the
external audit profession in the Iraqi environment, considering the risks faced by auditors …

This study examines the extent to which enrollment in accounting programs influences
students' skepticism levels. We compare the skepticism scores between final-year …

Objective: To analyze the influence of the Dark Triad personality traits on professional
skepticism among independent auditors in Brazil. Method: The sample was composed of …

Lack of professional skepticism by auditors can lead to fraudulent and inaccurate financial
reporting, which can result in substantial loss and reputational damage to the company …

Financial statement fraud can result in significant losses for stakeholders including investors,
creditors, and the government. As a result, the auditor is crucial in identifying and stopping …

Objetivo: Analisar a influência dos “traços sombrios” de personalidade no ceticismo
profissional de auditores independentes do Brasil. Método: A amostra foi composta por 170 …

Keiner schreibt für sich allein. Die vorliegende Arbeit entstand während meiner Zeit als
wissenschaftlicher Mitarbeiter am Lehrstuhl für Unternehmensrechnung und …

Occupational fraud and internal control material weaknesses (ICMWs) have become global
issues due to the strong correlation between internal control (IC) and fraud revelation …

Purpose-This study aims to explore the Tunisian external auditors' perception of fraud risk,
the process of fraud risk assessment and their responses to it. Design-Through a qualitative …