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The Effects of the Presence of Fraud and Auditor Certification Considering Professional Skepticism on Fraud Risk Assessment Performance.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	The Effects of the Presence of Fraud and Auditor Certification Considering Professional Skepticism on Fraud Risk Assessment Performance./
Author:	Vance, Cynthia E.
Description:	1 online resource (166 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 78-11(E), Section: A.
Contained By:	Dissertation Abstracts International78-11A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780355042313

The Effects of the Presence of Fraud and Auditor Certification Considering Professional Skepticism on Fraud Risk Assessment Performance.
Vance, Cynthia E.

The Effects of the Presence of Fraud and Auditor Certification Considering Professional Skepticism on Fraud Risk Assessment Performance. - 1 online resource (166 pages)

Source: Dissertation Abstracts International, Volume: 78-11(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

Financial statement fraud is still prevalent in the United States, even after the enactment of the Sarbanes-Oxley Act of 2002 and SAS No. 99. Researchers and auditing regulators report that auditors' fraud risk assessments are not effectively detecting financial statement fraud. Both professional skepticism and fraud knowledge are attributes that may have an effect on auditors' fraud risk assessment outcomes. The purpose of this quantitative between-participants research study was to examine the independent variables of the presence of fraud and auditor certification while controlling for professional skepticism in relation to the dependent variable, fraud risk assessment performance, for participants within the U.S., who are certified public accountants (CPAs) and/or certified fraud examiners (CFEs). The experiment was conducted in the online environment using Qualtrics online survey software. Participants completed the Hurtt Professional Skepticism Scale questionnaire to measure professional skepticism and conducted a fraud risk assessment of a company's set of financial statements (Form 10-K). Statistical data analysis was performed using both a two-way analysis of variance (ANOVA) and a two-way analysis of covariance (ANCOVA) in conjunction with planned comparisons to determine interaction effects of the variables. Results revealed a significant effect of the presence of fraud on fraud risk assessment performance with and without the influence of professional skepticism. However, the absence of fraud risk condition produced a higher fraud risk assessment performance than the presence of fraud risk condition, which did not support the hypothesis. Moreover, the effect of auditor certification had an insignificant effect on fraud risk assessment performance with and without the influence of professional skepticism. Results of this study provide support that a quantitative review of financial statements does not accurately assess fraud risk, even if the evaluators possess higher levels of professional skepticism. Further research should be conducted to evaluate the minimum requirements prescribed by the accounting profession for effective financial statement fraud detection.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355042313Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

The Effects of the Presence of Fraud and Auditor Certification Considering Professional Skepticism on Fraud Risk Assessment Performance.
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500 $a Source: Dissertation Abstracts International, Volume: 78-11(E), Section: A.
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504 $a Includes bibliographical references
520 $a Financial statement fraud is still prevalent in the United States, even after the enactment of the Sarbanes-Oxley Act of 2002 and SAS No. 99. Researchers and auditing regulators report that auditors' fraud risk assessments are not effectively detecting financial statement fraud. Both professional skepticism and fraud knowledge are attributes that may have an effect on auditors' fraud risk assessment outcomes. The purpose of this quantitative between-participants research study was to examine the independent variables of the presence of fraud and auditor certification while controlling for professional skepticism in relation to the dependent variable, fraud risk assessment performance, for participants within the U.S., who are certified public accountants (CPAs) and/or certified fraud examiners (CFEs). The experiment was conducted in the online environment using Qualtrics online survey software. Participants completed the Hurtt Professional Skepticism Scale questionnaire to measure professional skepticism and conducted a fraud risk assessment of a company's set of financial statements (Form 10-K). Statistical data analysis was performed using both a two-way analysis of variance (ANOVA) and a two-way analysis of covariance (ANCOVA) in conjunction with planned comparisons to determine interaction effects of the variables. Results revealed a significant effect of the presence of fraud on fraud risk assessment performance with and without the influence of professional skepticism. However, the absence of fraud risk condition produced a higher fraud risk assessment performance than the presence of fraud risk condition, which did not support the hypothesis. Moreover, the effect of auditor certification had an insignificant effect on fraud risk assessment performance with and without the influence of professional skepticism. Results of this study provide support that a quantitative review of financial statements does not accurately assess fraud risk, even if the evaluators possess higher levels of professional skepticism. Further research should be conducted to evaluate the minimum requirements prescribed by the accounting profession for effective financial statement fraud detection.
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538 $a Mode of access: World Wide Web
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655 7 $a Electronic books. $2 local $3 554714
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