AUDITORS’ PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEY
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2012, Vol 14, Issue 1
Abstract
The study has been carried out to identify auditors’ perception regarding fraud prevention measures. In particular, the research focuses on the differences in perception of the effectiveness of fraud prevention measures among three categories of fraud: fraudulent financial statement, misappropriation of assets and corruption. In the analysis Friedman test and Wilcoxon test were used to examine differences in perception of the effectiveness of fraud prevention measures. The results of the analysis show that there are significant differences in terms of auditors’ ranking of fraudulent financial statements, misappropriation of assets and corruption for the following fraud prevention measures: establishing corporate code of conducts, effective audit commitee, and external auditors. Additionally, respondents have significant difference in their opinion regarding the effectiveness of developing an appropriate oversight process in preventing fraudulent financial statement, misappropriation of assets and corruption.
Authors and Affiliations
Sengur Evren Dilek
Keywords
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