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Fraud Risk Factors and Auditing Standards: A Call for the Replication of Empirical Research in an Islamic Environment


Tumpal Wagner Sitorus


Southern Cross University

Donald Robert Scott


Southern Cross University

November 21, 2009

Arab Journal of Accounting, Vol. 13, No. 1, pp. 116-140, June 2010

Abstract:     
Accounting fraud and many other forms of fraud and corruption are occurring around the globe. Alternative strategies that are based on sound research-based findings from different situations are needed if there is to be a systematic reduction in the occurrence of these forms of fraud.

This research note introduces a topical research issue in the area of fraud risk factors and auditing standards in relation to different forms of fraud, and models of fraudulent behaviour, and identifies a more scientific approach that can be used to empirically examine these issues. It also calls for the future replication of this empirical research in another environment to extend the relevance of the developed model to a broader context.

This research note outlines the background to this research issue, research problems and hypotheses, justification for the research, definitions, a proposed scientifically based research methodology and recommendations.

Number of Pages in PDF File: 29

Keywords: Fraud Risk Factors, Contextual Factors, Structural Equations Modeling, Auditing Standards And Standard Setters

JEL Classification: C49, M49

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Date posted: August 16, 2010 ; Last revised: November 29, 2010

Suggested Citation

Sitorus, Tumpal Wagner and Scott, Donald Robert, Fraud Risk Factors and Auditing Standards: A Call for the Replication of Empirical Research in an Islamic Environment (November 21, 2009). Arab Journal of Accounting, Vol. 13, No. 1, pp. 116-140, June 2010. Available at SSRN: http://ssrn.com/abstract=1659205

Contact Information

Tumpal Wagner Sitorus (Contact Author)
Southern Cross University ( email )
Military Road
East Lismore
Lismore, New South Wales 2480
Australia
+61 2 6659 3777 (Phone)
+61 2 6659 3071 (Fax)
HOME PAGE: http://www.scu.edu.au
Donald Robert Scott
Southern Cross University ( email )
P.O.Box 157
Lismore, New South Wales 2480
Australia
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