Journal of Facilities Management, Volume (20), No (1), Year (2022-1) , Pages (79-101)

Title : ( The relationship between auditor characteristics and fraud detection )

Authors: Jalil Khaksar , Mahdi Salehi , Mahmoud Lari Dashtbayaz ,

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Abstract

Purpose – This paper aims to analyze the relationship between the following auditor’s characteristics with detecting frauds in the listed companies on the Tehran Stock Exchange. Design/methodology/approach – A multiple regression model is used to test the research hypothesis. The hypothesis was further tested with a sample of 187 companies listed on the Tehran Stock Exchange (1,309 observations) from 2012 to 2018 and by using multiple regression models based on panel data and the random-effects model. Findings – The results suggest a positive and significant relationship between audit firms’ size, auditor rotation, specialization in the industry, the audit market’s focus, auditor’s independence, audit report lag and renewal of financial statements with fraud detection. The results revealed a significant relationship between the period of auditor tenure, auditor’s narcissism, audit fees and the type of auditors’ opinion (unqualified opinion) with fraud detection. Originality/value – As the present study is a pioneer in examining this issue in the emerging markets, it provides users, analysts and legal entities with useful information about auditor characteristics that significantly affect the fraud detection of financial statements. The results mitigate the literature gap and improve knowledge in this area.

Keywords

, Fraud detection, Audit report lag, Auditor’s tenure
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@article{paperid:1089955,
author = {Jalil Khaksar and Salehi, Mahdi and Lari Dashtbayaz, Mahmoud},
title = {The relationship between auditor characteristics and fraud detection},
journal = {Journal of Facilities Management},
year = {2022},
volume = {20},
number = {1},
month = {January},
issn = {1472-5967},
pages = {79--101},
numpages = {22},
keywords = {Fraud detection; Audit report lag; Auditor’s tenure},
}

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%0 Journal Article
%T The relationship between auditor characteristics and fraud detection
%A Jalil Khaksar
%A Salehi, Mahdi
%A Lari Dashtbayaz, Mahmoud
%J Journal of Facilities Management
%@ 1472-5967
%D 2022

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