Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management

Article Type:
Research/Original Article (دارای رتبه معتبر)
One of the strategies of audited firms' management is to divert the auditor's attention from the managed accounts to clean accounts (without misstatement) or accounts that contain misstatements other than managed accounts to affect the auditor's ability to detect fraud. The experimental method and a sample include 106 auditors in 2022. We examine whether managers attempt to reduce the perceived intentionality of their fraudulent misstatements by perpetrating fraud via omission, as opposed to a more active form of commission, and how auditors evaluate the resulting misstatements. We find that managers choose to omit a transaction from the financial statements rather than record a transaction inappropriately. They also decide to omit critical information from supporting documents rather than provide misleading information. However, auditors generally believe that misstatements involving omissions are unintentional. Specifically, we find that auditors are less skeptical of an omitted transaction than a misrecorded transaction. They are also less skeptical of a misstatement that results from management omitting information from a supporting document than misrepresenting information. Finally, a method of fraud (omission) is identified that those managers are likely to use; on the other hand, those auditors are unlikely to judge it as intentional.
Iranian Journal of Accounting, Auditing and Finance, Volume:6 Issue: 4, Autumn 2022
29 to 43  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
دسترسی سراسری کاربران دانشگاه پیام نور!
اعضای هیئت علمی و دانشجویان دانشگاه پیام نور در سراسر کشور، در صورت ثبت نام با ایمیل دانشگاهی، تا پایان فروردین ماه 1403 به مقالات سایت دسترسی خواهند داشت!
In order to view content subscription is required

Personal subscription
Subscribe for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!