The association of International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) in minimizing the occupational fraud risks within entities in developing countries
Type
doctoral thesis
Date Issued
2022-09-19
Author(s)
Abstract
This 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.
Abstract (De)
Diese Doktorarbeit (nach bestem Wissen des Autors) liefert die erste empirische Forschung über die Beziehungen zwischen berufsbedingtem Betrug, International Financial Reporting Standards sowie International Standards on Audit - unter Nutzung mehrerer auf neuronalen Netzwerken basierender Ansätze. Die Ergebnisse zeigen, dass sowohl die International Financial Reporting Standards als auch die International Standards on Audit dazu beitragen, das Berufsbetrugsrisiko innerhalb von Unternehmen in Entwicklungsländern insgesamt verringern.
Language
English
Keywords
Entwicklungsländer
International Financial Reporting Standards
International Standards on Auditing
EDIS-5251
Developing Countries
International Financial Reporting Standards
International Standards on Audit
Occupational Fraud
ISA
IFRS
HSG Classification
not classified
HSG Profile Area
None
Publisher
Universität St. Gallen
Publisher place
St.Gallen
Official URL
Subject(s)
Eprints ID
267360
File(s)![Thumbnail Image]()
open.access
Name
Dis5251.pdf
Size
17.97 MB
Format
Adobe PDF
Checksum (MD5)
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