مجلة إدارة الأعمال والدراسات الاقتصادية
Volume 6, Numéro 2, Pages 011-024
2020-06-30
Authors : Mahami Zouleykha . Mouloudj Kamel .
This study examines whether independence of external auditor, auditor industry specialization and ethical commitment of external auditor, improves the ability to detect manipulation in Financial Statements. Using a 25-item questionnaire and convenience sampling method, the data were collected from 76 auditors. The results show that the auditor industry specialization and ethical commitment of auditor have a significant positive impact on detect manipulation in Financial Statements. While independence of auditor not significantly affecting detect manipulation.
Independence ; Ethics of auditor ; Auditor Specialization ; Manipulation ; Financial Statements
Sebaa Fatma Zahra
.
Saouli Ali
.
pages 467-481.
Sebti Ismail
.
Elguerri Abderrahmane
.
Benouadah Hachemi
.
pages 437-450.
Ouadi Rokia
.
Merazka Salah
.
ص 780-802.