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Document Details
Document Type
:
Article In Journal
Document Title
:
Analysis of the Efficiency and Effectiveness of External Auditing Process to Detect Management Fraud by Using Signal Detection Theory
تحليل كفاءة وفعالية عملية المراجعة الخارجية في اكتشاف غش الإدارة باستخدام نظرية اكتشاف الإشارة
Subject
:
Accounting
Document Language
:
Arabic
Abstract
:
The objective of this research is to explore the potential contribution that signal detection theory (SDT) offers for analysis of the efficiency and effectiveness of external auditing to detect management fraud. The research discusses the conceptual framework of SDT, and presents the relationship between audit technology (hit rates and false alarm rates), base rates of management fraud, and costs of Type 1 and Type 2 errors using a SDT framework. SDT concepts are used to model and analyze the audit process. The research also examines why SDT is a reasonable addition to the auditing literature. Propositions concerning SDT’s role in effective auditing are posited, and SDT-related auditing issues and implications are examined.
ISSN
:
1319-0997
Journal Name
:
Economics and Administration Journal
Volume
:
15
Issue Number
:
1
Publishing Year
:
1422 AH
2001 AD
Article Type
:
Article
Added Date
:
Sunday, October 11, 2009
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
صادق حامد مصطفى
SADEK HAMED MOSTAFA
Researcher
Files
File Name
Type
Description
21791.pdf
pdf
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