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...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Arabic |
| Published: |
University of Science and Technology, Yemen
2018-04-01
|
| Series: | مجلة الدراسات الاجتماعية |
| Subjects: | |
| Online Access: | https://ust.edu/ojs/index.php/JSS/article/view/1317 |