مجلة إدارة الأعمال والدراسات الاقتصادية
Volume 6, Numéro 2, Pages 011-024

Factors Affecting Detection Of Manipulation In Financial Statements: An Empirical Study From Auditors’ Perspective

Authors : Mahami Zouleykha . Mouloudj Kamel .

Abstract

This study examines whether independence of external auditor, auditor industry specialization and ethical commitment of external auditor, improves the ability to detect manipulation in Financial Statements. Using a 25-item questionnaire and convenience sampling method, the data were collected from 76 auditors. The results show that the auditor industry specialization and ethical commitment of auditor have a significant positive impact on detect manipulation in Financial Statements. While independence of auditor not significantly affecting detect manipulation.

Keywords

Independence ; Ethics of auditor ; Auditor Specialization ; Manipulation ; Financial Statements