The association of external auditor's attributes with management fraud risk assessment in financial reporting: empirical evidence from Yemen

@inproceedings{Sorihi2013TheAO,
  title={The association of external auditor's attributes with management fraud risk assessment in financial reporting: empirical evidence from Yemen},
  author={Al Sorihi and Sultan Ali Ahmed Faraq},
  year={2013}
}
As stated by the International Standard of Auditing (ISA No. 240), the effectiveness of the external auditors' attributes is the primary process in management fraud risk assessment (MFRA). Therefore, the aim of this study is to examine the associations of external auditor effectiveness-related attributes and independent-related factors with MFRA in the context of Yemen. To achieve the objective of this study, questionnaires were distributed out to 410 external auditors working in private audit… CONTINUE READING

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