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Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective

Mahami, Zouleykha and Mouloudj, Kamel (2020): Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective. Published in: Journal of Business Administration and Economic Studies , Vol. 6, No. 1 (30 June 2020): pp. 11-24.

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Abstract

This study examines whether independence of external auditor, auditor industry specialization and ethical commitment of external auditor, improves the ability to detect manipulation in Financial Statements. Using a 25-item questionnaire and convenience sampling method, the data were collected from 76 auditors. The results show that the auditor industry specialization and ethical commitment of auditor have a significant positive impact on detect manipulation in Financial Statements. While independence of auditor not significantly affecting detect manipulation.

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