Nowadays, prevention, detection and reporting of fraud in financial statements of firms has been changed to a new concern in the world, more than any other time. The main objective of the study is to investigate auditores views about their responsibilities against preventing, detecting and reporting fraud.In order to achieve these goals, they first have been asked about their knowledge of fraud, and then the internal and independent auditors' perceptions of their responsibilities for preventing, detecting and reporting fraud are compared and investigated. In order to reach this, internal and independent auditores’s views are compared along answering two hypotheses. The sample consists of 99 internal auditors and 110 independent auditors and data has been collected through a questionnaire. The results indicate that auditors have mediocre consent about their knowledge of fraud and there is a significant difference between internal auditors and independent auditor’s views about their responsibilities to prevent, detect and report fraud.
hajiheydari,R. , Rahimian,N. and Khazen,A. (2019). Studying auditors views about their role in preventing, detecting and reporting fraud. Operational and Performance Research in Accounting and Auditing, 2(4), 9-31.
MLA
hajiheydari,R. , , Rahimian,N. , and Khazen,A. . "Studying auditors views about their role in preventing, detecting and reporting fraud", Operational and Performance Research in Accounting and Auditing, 2, 4, 2019, 9-31.
HARVARD
hajiheydari R., Rahimian N., Khazen A. (2019). 'Studying auditors views about their role in preventing, detecting and reporting fraud', Operational and Performance Research in Accounting and Auditing, 2(4), pp. 9-31.
CHICAGO
R. hajiheydari, N. Rahimian and A. Khazen, "Studying auditors views about their role in preventing, detecting and reporting fraud," Operational and Performance Research in Accounting and Auditing, 2 4 (2019): 9-31,
VANCOUVER
hajiheydari R., Rahimian N., Khazen A. Studying auditors views about their role in preventing, detecting and reporting fraud. Oper. Perform. Res. Acc. Audit., 2019; 2(4): 9-31.
