Fraud detection gap between auditor and fraud detection models: evidence from gulf cooperation council

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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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Bibliographic Details
Main Authors:	Tahani Ali Hakami, Mohd Mohid Rahmat, Mohd Hasimi Yaacob, Norman Mohd Saleh
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2020
Online Access:	http://journalarticle.ukm.my/15284/ http://journalarticle.ukm.my/15284/1/39162-126735-1-PB.pdf

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