Investigating Factors Affecting Fraud Detection Audit Evidence Assessment in Iran

Articles in Press

Document Type : Original Article

Authors

1 Assistant Professor, Department of Accounting, Islamic Azad University, Birjand, Iran

2 Associate Professor, Department of Accounting, Ferdowsi University, Mashhad, Iran

3 Department Of Accounting, Qaenat Branch, Islamic Azad University , Qaenat, Iran.

10.48301/kssa.2024.418833.2725

Abstract

The objective assessment of evidence is necessary for audit effectiveness and appropriate application of professional skepticism, which plays a major role in detecting financial statement fraud. However, numerous studies demonstrate that auditors often fail to objectively assess evidence when identifying or assessing the risk of material misstatements due to fraud. Therefore, conducting research on factors influencing the assessment of fraud detection audit evidence seems necessary as no research has yet investigated this model in Iran. Thus, the purpose of this study is to identify factors affecting the assessment of fraud detection audit evidence. The research year is 2022. Using the Fuzzy Delphi method and an expert survey, this study attempts to identify indicators of audit evidence assessment and design a model suitable for the economic environment of Iran using the confirmatory factor analysis. To this end, 70 indicators are extracted from the relevant literature, which are categorized into four dimensions: a) individual factors with 20 indicators; b) organizational factors with 10 indicators; c) contextual factors with 10 indicators; d) thinking dispositions with 30 indicators. Data analysis is carried out using R, AMOS, and Super Decisions software. The results indicate that 62 indicators are accepted, providing a model for audit evidence assessment in Iran.

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Karafan Quarterly Scientific Journal

Articles in Press, Accepted Manuscript
Available Online from 09 March 2024

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History

  • Receive Date: 11 October 2023
  • Revise Date: 13 February 2024
  • Accept Date: 04 March 2024

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