Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 18 of 18 for “"Fraud Risk"”.
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Audit Committee Oversight of Fraud Risk
… fulfill their responsibilities for assessing fraudulent financial reporting (FFR) risk by focusing on the social influence/risk aversion relationship. Although the AC’s responsibility for assessing FFR risk is arguably one of its most important roles, ACs lack consensus on how to perform the …
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Data Analytics in an Audit: Examining Fraud Risk and Audit Quality
… <p>DATA ANALYTICS IN AN AUDIT: EXAMINING FRAUD RISK AND</p> <p>AUDIT QUALITY</p> <p>by</p> <p>Sondra Smith</p> <p>This study is comprised of two papers which examine, through interviews and an experiment, the current practices of data analytics of CPA firms, whether and how fraud risk …
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Assessing Fraud Risk, Trustworthiness, Reliability, and Truthfulness: Integrating Audit Evidence from Multiple Sources
To assess fraud risk, auditors collect evidence in a sequential manner by reviewing workpaper documentation, and by collecting corroborating and clarifying information from financial (management) personnel and nonfinancial (operating) personnel. SAS 99 (AICPA, 2002) noted that audit evidence …
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THE EFFECTS OF CONTRASTS IN ACCOUNT-LEVEL FRAUD RISK ASSESSMENTS ON AUDITORS' EVIDENCE EVALUATION
… Standard 12 requires auditors to identify fraud risk factors and assess the risk of fraud as part of the process of assessing overall misstatement risk. While it is expected that fraud risk assessments should have a bearing on overall risk assessments, it is possible that perceptions formed …
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Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications
The study examines how an individual's level of fraud detection proficiency (an individual possessing formal fraud education or training, informal fraud training, fraud task-specific experience, and /or fraud-related certifications) impacts their performance on fraud risk assessments and …
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Competition, Cost Analytics, and Offsetting Strategies: Pressures and Opportunities on the Fraud Triangle
… study introduces industry competition factors to fraud models to examine how competition associates with fraud risk. I argue that industry competition eclipses many firm-level determinants in their association with fraud risk, and that the cost of poor information elevates fraud risk as …
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PREDICTING THE RISK OF FRAUD IN EQUITY CROWDFUNDING OFFERS AND ASSESSING THE WISDOM OF THE CROWD
… 2016b). This dissertation investigates (1) the risk of fraud in equity crowdfunding offerings and (2) whether investors respond to fraud signals by selecting (rejecting) offers with low (high) fraud risk. Because equity crowdfunding is quite new, no frauds have yet been identified. Therefore, I …
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Can Identifying and Investigating Fraud Risks Increase Auditors' Liability
… theory to predict that in cases of undetected fraud jurors will be more likely to hold auditors liable for losses when the auditors did, versus did not, identify the perpetrated fraud as fraud risk during the audit. In addition, I rely on the aforementioned theories to predict that in cases of …
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The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments
… independent variables on internal auditors’ fraud risk and control risk assessments.</p> <p>I find that the issuance of an internal audit report (IAR) to external stakeholders affects internal auditors’ judgments. Specifically, internal auditors’ fraud risk assessments are higher (more …
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Conditions Associated with Increased Risk of Fraud: A Model for Publicly Traded Restaurant Companies
… Act and the factors that contribute to increased risk of fraud in order to determine why fraud may occur despite the imposed regulation of the Sarbanes-Oxley Act. The main premise of the study tests the application of the fraud triangle framework constructs to publicly traded restaurant companies …
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Efficacy of fraud triangle model in the detection of fraudulent financia reporting in South African Municipalities
… study is to investigate the efficacy of the - Fraud Triangle Model - in the detection of fraudulent financial reporting in South African Municipalities. Fraudulent financial reporting and misappropriation of assets tend to undermine investors’ confidence in audited financial statements. Prior …
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Enhancing the auditor's fraud detection ability: An interdisciplinary approach
… auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed …
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Analysis of the Effects of Georgia House Bill 1113 (2008): A Case Study of the Georgia Institute of Technology’s Department of Internal Auditing
… that they’ve not only successfully installed a fraud risk awareness and mitigation program within their audit function, but they have become a standard by which other higher education auditing departments are measured.</p>
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The Effects of Auditors' Trust in Client Management on Auditors' Judgments
… relationship between auditors" trust and their fraud risk assessment. Specifically, lower levels of trust are associated with higher levels of risk, and vice versa. Together, the results suggest that auditors may indeed develop trust in a client's management and this trust may affect their audit …
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Corporate governance and likelihood of financial statement fraud: Evidence from Sri Lanka : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University
… (CG) and the likelihood of financial statement fraud in Sri Lanka. This is achieved through an examination of the status of CG compliance and an examination of the effect of CG and the effect of gender diversity on the likelihood of financial statement fraud of listed companies in Sri Lanka. CG …
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Framework for improving internal audit effectiveness in supply chain management fraud prevension in the Gauteng Provicial Treasury.
… that are in place are adequate to mitigate fraud risk, and to ensure that the supply chain management goals in the public sector are met. However, the role of internal audit as a management control element in the public sector has not been thoroughly researched in current academic …
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Essays on retail trading and credit cards
Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2027-05-01
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Evolución de la inteligencia artificial en la prevención de fraudes bancarios en Colpatria
… Artificial en la detección y prevención de fraudes en el banco, para así conocer su nivel de madurez, beneficios y oportunidades de mejora. El presente estudio tiene un alcance cuantitativo y cualitativo, empleando una encuesta estructurada dirigida al área de fraude, la cual busca obtener …