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https://ptsldigital.ukm.my/jspui/handle/123456789/485890Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | Mohd Mohid Rahamat, Dr. | |
| dc.contributor.author | Tahani Ali Hakami (P90691) | |
| dc.date.accessioned | 2023-10-10T09:06:56Z | - |
| dc.date.available | 2023-10-10T09:06:56Z | - |
| dc.date.issued | 2020-10-02 | |
| dc.identifier.other | ukmvital:117545 | |
| dc.identifier.uri | https://ptsldigital.ukm.my/jspui/handle/123456789/485890 | - |
| dc.description | Recently, financial statement frauds are getting crucial and widespread in current economic landscapes. However, detecting frauds effectively and expeditiously has been a challenge even for the auditors. Different approaches are required to detect financial statement frauds at an early stage using an effective measurement besides the auditor��s report. Most of the past studies used a combination of iterative models for fraud detection and prevention. Hence, this study is expected to come up with a fraud detection gap as a construct for observing the differences between the results of the prediction and actual audit opinions given by the auditors. This study focuses on examining the relationship between audit quality and auditors�� accuracy to detect financial statement frauds, measured through the fraud detection gap. Previous studies suggested that audit quality such as brand name, industry specialist and auditor experience with client may have an impact on the frequency and detection of fraud. Specifically, this study examines the relationship between brand name, industry specialist and auditor experience with client, with the fraud detection gap reduction. Additionally, this study contributes to the knowledge by examining the moderating role of the royal family on the relationship between audit quality with fraud detection gap reduction. The sample of this study is taken from the Gulf Cooperation Council (GCC) from 2015 until 2017. To have the least measurement��s biases for five hypotheses testing, this study employs several estimation techniques such as the Logit Model and Generalized Least Squares (GLS) Model. As the results show, brand name is found to have positive and significant effects, whereas, industry specialists have negative and significant effects on the fraud detection gap reduction, while the auditor experience with the client is found to be insignificant. In addition, the royal family is found to have positive and significant effects on the fraud detection gap reduction. Furthermore, the results reveal that the royal family significantly and positively moderates the relationship between audit quality and fraud detection gap. Besides theoretical and methodological contributions, findings of this study might be useful to improve the effectiveness of auditors and audit processes in general. The outcomes of this study regarding qudit quality would also be of interest to both the practical and regulatory in the subject matters. The results of this study may shed more light on the importance of the audit quality used in minimizing the fraud detection gap and would also be useful for both GCC companies and member countries' regulations. In addition, it presents important insights into the value of having royal families in companies that could enhance audit quality and reduce fraud cases. This could help investors, stakeholders and other interested parties to make better decisions.,Ph.D. | |
| dc.language.iso | eng | |
| dc.publisher | UKM, Bangi | |
| dc.relation | Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan | |
| dc.rights | UKM | |
| dc.subject | Small business -- Auditing | |
| dc.subject | Auditing | |
| dc.subject | Universiti Kebangsaan Malaysia -- Dissertations | |
| dc.subject | Dissertations, Academic -- Malaysia | |
| dc.title | Audit quality, royal family and fraud detection gap in gulf cooperation council companies | |
| dc.type | Theses | |
| dc.format.pages | 220 | |
| dc.identifier.callno | HF5667.H335 2020 tesis | |
| dc.identifier.barcode | 004486(2020) | |
| Appears in Collections: | Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ukmvital_117545+SOURCE1+SOURCE1.0.PDF Restricted Access | 132.08 MB | Adobe PDF |  View/Open |
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