TY  - BOOK
AU  - Maria Krambia-Kapardis
PY  - 2021
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 0531-7339
TI  - Enhancing the Auditor’s Fraud Detection Ability
T2  - An Interdisciplinary Approach
UR  - https://www.peterlang.com/document/1091500
N2  - There has been much debate about the auditor’s role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor’s experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components.
LA  - English
ER  -