Doctor of Business Administration
University of Wollongong in Dubai
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.
Amiri, Abdulla Yaser, An investigation of the effects of litigation and interrogation skills of forensic accounting on fraud risk valuations: an empirical study of government auditors in Dubai, United Arab Emirates., Doctor of Business Administration thesis, University of Wollongong in Dubai, University of Wollongong, 2018. https://ro.uow.edu.au/theses1/556