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The indicators' impact of fraud triangle factors on estimating fraudulent financial reporting (experimental study within the Syrian audit environment)

Al Bahloul, M, Alameen, M and Alhares, A 2015, 'The indicators' impact of fraud triangle factors on estimating fraudulent financial reporting (experimental study within the Syrian audit environment)' , Irbid Journal for Research and Studies . (In Press)

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Abstract

This study aims to investigate whether a statistically significant relationship between fraudulent financial reporting and factors of pressure, opportunities, and rationalizations is existed within the Syrian audit environment. To achieve its objectives, it has been designed in a hybrid approach that combines quantitative research tools of survey questionnaire and interviews, and qualitative exploratory tools such as brainstorming and focus groups including personal interview as well. The frauds risk factors that are potentially existed within the audit environment have been derived by way of interviewing Syrian auditors. In addition, the questionnaire survey has gathered auditors’ views. The collected data is analyzed using spearman correlation tests and multiple linear regression analysis. It has been evident that a statistically significant correlation is exited between the fraudulent financial reporting and each of the fraud risk factors: pressure, opportunities, and rationalizations.

Item Type: Article
Schools: Schools > Salford Business School > Business and Management Research Centre
Journal or Publication Title: Irbid Journal for Research and Studies
Refereed: Yes
Funders: Non funded research
Depositing User: M Al Bahloul
Date Deposited: 07 Aug 2015 09:54
Last Modified: 30 Nov 2015 11:57
URI: http://usir.salford.ac.uk/id/eprint/34840

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