التفاصيل البيبلوغرافية
| العنوان: |
Influence of Professional Qualification and Gender on Fraud Detection Skills of Auditors. |
| المؤلفون: |
Gandhi, C. A. Devarsh, Solanki, Bimal |
| المصدر: |
IUP Journal of Applied Finance; Apr2024, Vol. 30 Issue 2, p75-83, 9p |
| مصطلحات موضوعية: |
FRAUD investigation, AUDITING, FORENSIC accounting, AUDITORS, GENDER, GENDER nonconformity, FRAUD in science |
| مستخلص: |
This research note examines the impact of professional qualification and gender on the ability of auditors to detect fraud. The study found that there is a significant difference in fraud detection abilities between Chartered Accountants (CAs) and non-CA professionals. However, there was no significant difference in fraud detection abilities between male and female auditors who are CAs. The study suggests the need for tailored training programs to improve fraud detection effectiveness within the accounting profession. It is important to note that the study has limitations, such as a small sample size and potential bias, which may affect the interpretation of the findings. [Extracted from the article] |
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| قاعدة البيانات: |
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