IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v10y2014i1p1-42.html
   My bibliography  Save this article

Detecting asset misappropriation: a framework for external auditors

Author

Listed:
  • Rasha Kassem

Abstract

Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of occupational fraud. This motivated the current study to examine areas related to asset misappropriation that had never been examined before and alert external auditors in Egypt to a type of fraud which was given less attention. The current study also proposed a framework for external auditors that might help them properly assess and respond to fraud risk factors arising from asset misappropriation. This framework was designed after careful consideration of prior audit literature, Egyptian auditors' perceptions of the most important red flags of asset misappropriation, and their experience on the most effective fraud risk response. Study data was gathered using prior literature, a questionnaire, and a semi-structured interview.

Suggested Citation

  • Rasha Kassem, 2014. "Detecting asset misappropriation: a framework for external auditors," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 10(1), pages 1-42.
    • Handle: RePEc:ids:ijaape:v:10:y:2014:i:1:p:1-42
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=59181
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ashwin Petersen & Juan-Pierré Bruwer & Suzaan Le Roux, 2018. "Occupational Fraud Risk, Internal Control Initiatives and the Sustainability of Small, Medium and Micro Enterprises in a Developing Country: a Literature Review," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 14(4), pages 567-580, AUGUST.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:10:y:2014:i:1:p:1-42. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.