A conceptual discussion on the external auditor's personality and detection of fraud

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A conceptual discussion on the external auditor's personality and detection of fraud

The collapse of Enron has again shed some unfavourable lights on the role that external auditors play in the detection of fraud (Thomas & Clements, 2002). Inability to detect fraud may lead to a litigation action being taken against the external auditor (Palmrose, 1987). Previous research found...

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Bibliographic Details
Main Authors:	Jaffar, Nahariah, Salleh, Arfah, Mohd Iskandar, Takiah, Haron, Hasnah
Format:	Article
Language:	English
Published:	Eurojournals 2006
Subjects:	Accounting fraud Personality assessment Big Five model
Online Access:	http://psasir.upm.edu.my/id/eprint/18129/ http://psasir.upm.edu.my/id/eprint/18129/1/A%20conceptual%20discussion%20on%20the%20external%20auditor.pdf

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