Analysis of Factors Influencing the Ability of External Auditors to Detect Manipulation

Mouloudj, Smail; Mezioud, Brahim; Vadell, Lorenzo-Mateo Bujosa

Article Details

Analysis of Factors Influencing the Ability of External Auditors to Detect Manipulation

Authors:

Mouloudj, Smail | Mezioud, Brahim | Vadell, Lorenzo-Mateo Bujosa

Publisher:

جامعة حسيبة بن بو علي بالشلف - مخبر العولمة واقتصاديات شمال إفريقيا

Journal:

مجلة إقتصاديات شمال إفريقيا 2021 Vol.17 Issue 26, pp.13-24

Document Type:

Article

Publication Date:

1/2021

Document Language:

English

Document ID (Org No.):

2001202807

pISSN:

1112-6132

Keywords:

Abstract:

 The purpose of the paper was to identify the factors that influence external auditor's ability to detect manipulation in financial statements. A structured questionnaire with 16 items was designed. Based on the convenience sampling method, a sample of 113 auditors as respondents was selected from different states in Algeria. Multiple linear regressions were performed on the proposed conceptual model. Our results showed that the independence of external auditors; length of audit tenure; and auditor's professional specialization have a positive and significant influence on external auditor's ability to detect manipulation in financial statements. However, audit firm size does not have a significant influence on the ability to detect manipulation. The paper concluded with some recommendations that can be useful in enhancing the auditor's manipulations detection ability.

Article Details

Analysis of Factors Influencing the Ability of External Auditors to Detect Manipulation

Authors:

Mouloudj, Smail | Mezioud, Brahim | Vadell, Lorenzo-Mateo Bujosa

Publisher:

جامعة حسيبة بن بو علي بالشلف - مخبر العولمة واقتصاديات شمال إفريقيا

Journal:

مجلة إقتصاديات شمال إفريقيا 2021 Vol.17 Issue 26, pp.13-24

Document Type:

Article

Publication Date:

1/2021

Document Language:

English

Document ID (Org No.):

2001202807

pISSN:

1112-6132

التدقيق المحاسبي

القوائم المالية

الرقابة المالية

الاقتصاد الجزائري

Issues

Article Details

Analysis of Factors Influencing the Ability of External Auditors to Detect Manipulation

Authors: Mouloudj, Smail | Mezioud, Brahim | Vadell, Lorenzo-Mateo Bujosa

Publisher: جامعة حسيبة بن بو علي بالشلف - مخبر العولمة واقتصاديات شمال إفريقيا

Journal: مجلة إقتصاديات شمال إفريقيا 2021 Vol.17 Issue 26, pp.13-24

Document Type: Article

Publication Date: 1/2021

Document Language: English

Document ID (Org No.): 2001202807

pISSN: 1112-6132

التدقيق المحاسبي

القوائم المالية

الرقابة المالية

الاقتصاد الجزائري

Issues

Authors:

Mouloudj, Smail | Mezioud, Brahim | Vadell, Lorenzo-Mateo Bujosa

Publisher:

جامعة حسيبة بن بو علي بالشلف - مخبر العولمة واقتصاديات شمال إفريقيا

Journal:

مجلة إقتصاديات شمال إفريقيا 2021 Vol.17 Issue 26, pp.13-24

Document Type:

Article

Publication Date:

1/2021

Document Language:

English

Document ID (Org No.):

2001202807

pISSN:

1112-6132