An Exploratory Study Regarding the Knowledge Level of the Financial Fraud Issues from the Financial Auditing Perspective
Author:
Ioan-Bogdan ROBU, Ph. D. Student
JEL:
B20, C14, M42
DOI:
Keywords:
scientific knowledge, qualitative and quantitative analysis, financial fraud, financial auditing
Abstract:
Regarded as one of the major problems faced by human society in various stages of its development, financial fraud has caused and continues to show interest in what is scientific research. Comprehensive knowledge of the main directions of research on the issue of financial fraud may lead to proposing effective mechanisms to prevent and detect fraudulent acts, useful to the financial auditor in his audit engagement. The study proposes a qualitative and quantitative analysis of the literature on the issue of financial fraud. The purpose of this study is to identify and quantify the influence of the determinants of financial fraud dynamics of topics on issues, from the perspective of financial audit. The study was conducted on a sample of 50 articles published in the major scientific journals indexed in international databases, in the period 2002-2011. The study results indicate a significant influence of the editorial policy of the journals that publish scientific articles to obtain research results, data analysis was performed using SPSS 19.0 statistical software.\r\n