Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors
In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the explosion o...
| 發表在: | Journal of Risk and Financial Management |
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| 主要作者: | |
| 格式: | Article |
| 語言: | English |
| 出版: |
MDPI
2022
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| 在線閱讀: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85149563457&doi=10.3390%2fjrfm15110536&partnerID=40&md5=e93782714124b7c35568f11b9c7ba238 |