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Keywords: EFD model
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Journal Articles
Journal of Financial Regulation and Compliance (2002) 10 (3): 266–278.
Published: 01 September 2002
... model (EFD), of which the ROP model is a component. The EFD model is aimed at enhancing the auditor’s fraud detection ability, it has been constructed by the author and its utility successfully tested in Australia in a survey of auditors. Finally, the policy implications for auditors of the findings...
