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Information Journal Paper

Title

Auditor Characteristics and Financial Reporting Fraud Risk

Pages

  27-46

Abstract

 Fraud risk assessment is an integral part of audit process, which is reviewed continuously until the end of the audit process because auditors are responsible for the type, manner, and extent of procedures used in the audit process to hedge fraud risk. Therefore, their own characteristics can influence the process of fraud risk assessment. The purpose of this study is to evaluate the characteristics of auditors to reduce the risk of fraud in corporate financial reporting. The sample consists of 87 firms listed in Tehran Stock Exchange during the years 2011-2018, being surveyed in a descriptive-correlational manner using Logit regression. The results show that, in firms with a longer audit tenure, as well as in firms with auditors specialized in industry, the risk of fraud is more likely, however, in firms audited by large companies, risk of fraud is less likely.

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    • Cite

    APA: Copy

    Yazdani, Behzad, LASHGARI, ZAHRA, & MOHAMMADI NODE, Fazel. (2022). Auditor Characteristics and Financial Reporting Fraud Risk. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 12(44 ), 27-46. SID. https://sid.ir/paper/1051159/en

    Vancouver: Copy

    Yazdani Behzad, LASHGARI ZAHRA, MOHAMMADI NODE Fazel. Auditor Characteristics and Financial Reporting Fraud Risk. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2022;12(44 ):27-46. Available from: https://sid.ir/paper/1051159/en

    IEEE: Copy

    Behzad Yazdani, ZAHRA LASHGARI, and Fazel MOHAMMADI NODE, “Auditor Characteristics and Financial Reporting Fraud Risk,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 12, no. 44 , pp. 27–46, 2022, [Online]. Available: https://sid.ir/paper/1051159/en

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