An Empirical Analysis of the Likelihood of Detecting Fraud in New Zealand

Show simple item record Owusu-Ansah, S en Moyes, GD en Oyelere, PB en Hay, David en 2014-06-17T22:29:38Z en 2002 en
dc.identifier.citation Managerial Auditing Journal, 2002, 17 (4), pp. 192 - 204 (13) en
dc.identifier.issn 0268-6902 en
dc.identifier.uri en
dc.description.abstract This paper reports on the perceived effectiveness of 56 fraud-detecting audit procedures used in the stock and warehousing cycle, and the factors that influence the likelihood of detecting fraud in this transaction cycle in New Zealand. We surveyed New Zealand auditors to ascertain their opinion on the effectiveness of these audit procedures. While respondents perceive less than half of the 56 audit procedures as being “more effective” in detecting fraud, more than half are perceived as “moderately effective”. A total of 15 audit procedures are perceived as being “less effective” in detecting fraud. The perceptions of respondents are not affected by the location of their employers in New Zealand, and the type of audit firm employing them. A logit regression analysis suggests that size of audit firm, auditor’s position tenure, and auditor’s years of experience are statistically significant predictors of the likelihood of detecting fraud in the stock and warehousing cycle. en
dc.relation.ispartofseries Managerial Auditing Journal en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from; en
dc.rights.uri en
dc.title An Empirical Analysis of the Likelihood of Detecting Fraud in New Zealand en
dc.type Journal Article en
dc.identifier.doi 10.1108/02686900210424358 en
pubs.issue 4 en
pubs.begin-page 192 en
pubs.volume 17 en
dc.description.version AM - Accepted Manuscript en
pubs.end-page 204 en
dc.rights.accessrights en
pubs.subtype Article en
pubs.elements-id 35598 en Business and Economics en Accounting and Finance en
pubs.record-created-at-source-date 2010-09-01 en

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