IRAN AUDITOR'S PERCEPTIONS OF THE EFFECTIVNESS OF RED FLAGS TO DETECT FRAUDULENT FINANCIAL REPORTING

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VAHIDI ELYSSEAI EBRAHIM; HAMEDIAN HAMED

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2009 | Volume:1 | Issue:3 Page(s): 162-197

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Information Journal Paper

Title

IRAN AUDITOR'S PERCEPTIONS OF THE EFFECTIVNESS OF RED FLAGS TO DETECT FRAUDULENT FINANCIAL REPORTING

Author(s)

VAHIDI ELYSSEAI EBRAHIM | HAMEDIAN HAMED | Issue Writer Certificate

Keywords

FRAUDQ2

RED FLAGSQ3

FRAUDULENT FINANCIAL REPORTINGQ1

Abstract

The purpose of this research is to examine the difference between the perception of internal and external auditors, in relation to the efficiency of 36 red flag of SAS No.99, in order to detect the FRAUDulent financial reporting. The SAS No.99 commit the auditors to use the RED FLAGS to audit the financial statements toward detection of FRAUDulent financial reporting.The results of this study revealed that there is no specific difference between the perception of internal and external auditors, and from their point of view the most effective red flag is "Inadequate monitoring of significant internal control". Both groups of auditors categorize that RED FLAGS coming from "Opportunity" is more effective than RED FLAGS coming from "Attitude and Incentive" in detection of FRAUDulent financial reporting.Also it became clear that the amount of experience and position of job is effective in perception of internal auditors with regard to efficiency of RED FLAGS, however, these two variable are not effective for external auditors.

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APA: Copy

VAHIDI ELYSSEAI, EBRAHIM, & HAMEDIAN, HAMED. (2009). IRAN AUDITOR'S PERCEPTIONS OF THE EFFECTIVNESS OF RED FLAGS TO DETECT FRAUDULENT FINANCIAL REPORTING. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(3), 162-197. SID. https://sid.ir/paper/157387/en

Vancouver: Copy

VAHIDI ELYSSEAI EBRAHIM, HAMEDIAN HAMED. IRAN AUDITOR'S PERCEPTIONS OF THE EFFECTIVNESS OF RED FLAGS TO DETECT FRAUDULENT FINANCIAL REPORTING. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2009;1(3):162-197. Available from: https://sid.ir/paper/157387/en

IEEE: Copy

EBRAHIM VAHIDI ELYSSEAI, and HAMED HAMEDIAN, “IRAN AUDITOR'S PERCEPTIONS OF THE EFFECTIVNESS OF RED FLAGS TO DETECT FRAUDULENT FINANCIAL REPORTING,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 3, pp. 162–197, 2009, [Online]. Available: https://sid.ir/paper/157387/en

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