Fraud detection gap between auditor and fraud detection models: evidence from gulf cooperation council
This study investigates an auditor’s fraud detection gap (FDG) in Gulf Cooperation Council (GCC) companies by comparing the result of the fraud detection models (namely the Beneish M-score, Dechow F-score, and Altman Z-score) with an actual of audit opinion given by the auditors. Prior scholars docu...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2020
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| Online Access: | http://journalarticle.ukm.my/15284/1/39162-126735-1-PB.pdf http://journalarticle.ukm.my/15284/ http://ejournal.ukm.my/ajac/issue/view/1266 |
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| Institution: | Universiti Kebangsaan Malaysia |
| Language: | English |