Year

2018

Degree Name

Doctor of Business Administration

Department

University of Wollongong in Dubai

Abstract

Determining and assessing fraud requires specialised skills that may not be consistent with the usual skills/knowledge and training of accounting auditors. Indeed, recent studies, Rezaee et al, 2016 and Wright & Zimbelman, 2015, have shown that auditors are usually unsuccessful assessors of fraud risk valuations. Same conclsion was also drawn by previous studies: Cushing et al., 1995; Nieschwietz et al., 2000; Allen et al., 2006. However, forensic auditors may be skilled enough to make up for such limitations. Therefore, the aim of this study was to discover the level of forensic accounting skills among government auditors in Dubai, United Arab Emirates (UAE) and how these skills may affect their performance in fraud risk valuation.

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Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.