The Relationship between Auditor's Independence and Financial Reporting Fraud Risk Assessment: Evidence from Yemeni Context
The purpose of this study is to examine external auditor's independence related factors (IRF) associated with financial reporting fraud risk assessment (FRFRA). A quantitative instrument was used to measure FRFRA and IRF. In total, 254 external auditors participated in this study. Results found...
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Format: | Article |
Language: | Arabic |
Published: |
University of Science and Technology, Yemen
2018-04-01
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Series: | مجلة الدراسات الاجتماعية |
Subjects: | |
Online Access: | https://ust.edu/ojs/index.php/JSS/article/view/1317 |