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Keywords: Fraud risk assessment
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2022) 29 (4): 1458–1467.
Published: 20 October 2021
...Rasha Kassem Purpose This study aims to explore methods that external auditors can use to assess the rationalization of fraud in fraud risk assessment in auditing. Design/methodology/approach An online questionnaire was used to collect data from 150 Big 4 auditors. Findings The results...
