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• W2103914512 abstract "<p class=MsoNormal style=text-align: justify; margin: 0in 34.2pt 0pt 0.5in;><span style=font-size: 10pt;><span style=font-family: Times New Roman;>The purpose of this study is to examine the differences and the causes for the differences between external and internal auditors regarding the perceived levels of fraud detection of the 42 red flags found in Statement of Auditing Standard (SAS) No. 99.<span style=mso-spacerun: yes;>&nbsp; </span>SAS No. 99 requires the 42 red flags to be used in financial statement audits in order to detect fraudulent financial reporting activity.<span style=mso-spacerun: yes;>&nbsp; </span>No differences were found between external and internal auditors with respect to overall perceptions.<span style=mso-spacerun: yes;>&nbsp; </span>However, 17 of the 42 red flags had significant differences regarding the effectiveness of red flags in the detection of fraud.<span style=mso-spacerun: yes;>&nbsp; </span>For the external auditors, the extent of use and exposure to red flags were significant predictors regarding perceived effectiveness.<span style=mso-spacerun: yes;>&nbsp; </span>For internal auditors, perceived fraud-detecting effectiveness was a function of one&rsquo;s internal and total audit experience.<span style=mso-spacerun: yes;>&nbsp; </span>Surprisingly, gender differences occurred with both external and internal auditors with females rating the red flag effectiveness consistently higher than male auditors.<span style=mso-spacerun: yes;>&nbsp; </span>With the exception of two red flags, external auditors displayed a higher degree of consensus regarding the effectiveness rating of each red flag than internal auditors.<span style=mso-spacerun: yes;>&nbsp; </span>When asked to identify the more effective red flags based on the SAS No. 99 categories, both groups of auditors perceived the attitude/rationalization red flag category as the most effective red flags. </span></span></p>" @default.
• W2103914512 created "2016-06-24" @default.
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• W2103914512 date "2011-02-07" @default.
• W2103914512 modified "2023-09-25" @default.
• W2103914512 title "The Differences In Perceived Level Of Fraud-Detecting Effectiveness Of SAS No. 99 Red Flags Between External And Internal Auditors" @default.
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• W2103914512 doi "https://doi.org/10.19030/jber.v5i6.2551" @default.
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