 AUDITORS' PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEYEvren Dilek Sengur Annales Universitatis Apulensis Series Oeconomica, 2012, vol. 1, issue 14, 11 Abstract: The study has been carried out to identify auditors' perception regarding fraud prevention measures. In particular, the research focuses on the differences in perception of the effectiveness of fraud prevention measures among three categories of fraud: fraudulent financial statement, misappropriation of assets and corruption. In the analysis Friedman test and Wilcoxon test were used to examine differences in perception of the effectiveness of fraud prevention measures. The results of the analysis show that there are significant differences in terms of auditors' ranking of fraudulent financial statements, misappropriation of assets and corruption for the following fraud prevention measures: establishing corporate code of conducts, effective audit commitee, and external auditors. Additionally, respondents have significant difference in their opinion regarding the effectiveness of developing an appropriate oversight process in preventing fraudulent financial statement, misappropriation of assets and corruption. Keywords: Fraud prevention; fraud prevention measures; prevention of fraudulent financial statements; prevention of misappropriation of assets; prevention of corruption. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2012:i:14:p:11 Access Statistics for this article More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia |
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