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dc.contributor.author Jizi, Mohammad
dc.contributor.author Nehme, Rabih
dc.contributor.author EL Hout, Rofayda
dc.date.accessioned 2021-02-10T18:47:45Z
dc.date.available 2021-02-10T18:47:45Z
dc.date.copyright 2017 en_US
dc.date.issued 2021-02-10
dc.identifier.issn 0020-8701 en_US
dc.identifier.uri http://hdl.handle.net/10725/12478
dc.description.abstract Because of the recent collapse of several major companies, investors' confidence in audited financial statements has decreased significantly. Fraud has been a major topic among many scholars and stakeholders due to its importance and impact on financial statements and economies at large. This study examines auditors' responsibility in fraud detection. The results of such an examination highlight the differences between the perception of fraud by audit trainees and by experienced auditors. Gender differences are also highlighted in relation to fraud procedures and perception of fraud. External auditors in the Middle East are aware, to a certain extent, of their responsibilities regarding fraud detection and prevention. Audit work is conducted in relative compliance with established auditing standards. Additional testing that is over and above their responsibilities is being done in some cases due to auditors' concerns for their reputation. This paper fulfils a resource need for academics and practitioners. It indicates that the existence of fraud in the Middle East is not linked to auditors' misunderstanding of their responsibilities, but might be attributed to the corporate culture and environment. en_US
dc.language.iso en en_US
dc.title Fraud en_US
dc.type Article en_US
dc.description.version Published en_US
dc.title.subtitle auditors' responsibility or organisational culture en_US
dc.author.school SOB en_US
dc.author.idnumber 200201121 en_US
dc.author.idnumber 199710210 en_US
dc.author.department Finance And Accounting en_US
dc.description.embargo N/A en_US
dc.relation.journal International Social Science Journal en_US
dc.journal.volume 66 en_US
dc.journal.issue 221-222 en_US
dc.article.pages 241-255 en_US
dc.keywords External auditors en_US
dc.keywords Fraud responsibility en_US
dc.keywords Professional skepticism en_US
dc.keywords Gender perception en_US
dc.identifier.doi https://doi.org/10.1111/issj.12128 en_US
dc.identifier.ctation Jizi, M., Nehme, R., & ELHout, R. (2017). Fraud: auditors' responsibility or organisational culture. International Social Science Journal, 66(221-222), 241-255. en_US
dc.author.email mohammad.jizi@lau.edu.lb en_US
dc.author.email rabih.nehme@lau.edu.lb en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php en_US
dc.identifier.url https://onlinelibrary.wiley.com/doi/abs/10.1111/issj.12128 en_US
dc.orcid.id https://orcid.org/0000-0002-1911-8215 en_US
dc.orcid.id https://orcid.org/0000-0002-1028-6001 en_US
dc.author.affiliation Lebanese American University en_US

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