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Adelina Selimi
Former Member
Last Name
Selimi
First name
Adelina
Phone
+41 71 224 7426
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Item type:Publication, The association of International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) in minimizing the occupational fraud risks within entities in developing countriesThis doctoral thesis (to the best knowledge of the author) provides the first empirical research on the relationship between occupational fraud, International Financial Reporting Standards as well as International Standards on Audit - leveraging several neural network-based approaches. The findings demonstrate that International Financial Reporting Standards as well as International Standards on Audit contribute towards reducing occupational fraud risks within entities in developing countries overall.Type:doctoral thesis