Enhancing the Auditor’s Fraud Detection Ability: An Interdisciplinary Approach (Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes) - Softcover
Synopsis
There has been much debate about the auditor’s role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor’s experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components.
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About the Author
The Author: Maria Krambia-Kapardis is an Associate Professor in the Business Administration Department of Intercollege, Nicosia, Cyprus. She qualified as a Chartered Accountant in Australia and completed a certificate in fraud investigation. Her masters as well as her doctoral work addressed the areas of the auditor’s expectation gap, legal liability and fraud detection ability respectively.
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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor's experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components. 188 pp. Englisch. Seller Inventory # 9783631369722
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Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. There has been much debate about the auditor s role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book dr. Seller Inventory # 129551845
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Enhancing the Auditor's Fraud Detection Ability
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Peter Lang, Peter Lang Mär 2001, 2001
ISBN 10: 3631369727
ISBN 13: 9783631369722
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Taschenbuch. Condition: Neu. This item is printed on demand - Print on Demand Titel. Neuware -There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor's experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components.Lang, Peter GmbH, Gontardstraße 11, 10178 Berlin 188 pp. Englisch. Seller Inventory # 9783631369722
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Enhancing the Auditor's Fraud Detection Ability : An Interdisciplinary Approach
Published by
Peter Lang, Peter Lang, 2001
ISBN 10: 3631369727
ISBN 13: 9783631369722
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Taschenbuch
Seller: AHA-BUCH GmbH, Einbeck, Germany
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Taschenbuch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor's experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components. Seller Inventory # 9783631369722