The Research aims at study and test the direct Impact of External Auditor`s Moral Reasoning and Locus of Control on its Ability to detect Fraud . as well as study The Combined Effect of These two Variables on Auditor`s Ability to detect Fraud . These Relationships have been tested by conducting an Empirical Study on a Sample of 44 Auditors at The Egyptian Audit firms. The Study found that The External Auditor`s Level of Moral Reasoning positively affects its Ability to detect Fraud. Also, a pattern of Internal Locus of Control positively affects The Ability of External Auditor to detect Fraud . While a pattern of external Locus of Control adversely affects The Ability of External Auditor to detect Fraud . the Study also concluded to The Existence of a joint Effect of External Auditor`s Moral Reasoning and Locus of Control on its Ability to detect Fraud.
Mousa, B. H. H. (2017). The Impact of the External Auditor's Perceptual Pattern on his Detection of Fraud - An Empirical Study. Journal of Alexandria University for Administrative Sciences, 54(1), 117-156. doi: 10.21608/acj.2017.44656
MLA
bosy Hamdy Hassan Mousa. "The Impact of the External Auditor's Perceptual Pattern on his Detection of Fraud - An Empirical Study", Journal of Alexandria University for Administrative Sciences, 54, 1, 2017, 117-156. doi: 10.21608/acj.2017.44656
HARVARD
Mousa, B. H. H. (2017). 'The Impact of the External Auditor's Perceptual Pattern on his Detection of Fraud - An Empirical Study', Journal of Alexandria University for Administrative Sciences, 54(1), pp. 117-156. doi: 10.21608/acj.2017.44656
VANCOUVER
Mousa, B. H. H. The Impact of the External Auditor's Perceptual Pattern on his Detection of Fraud - An Empirical Study. Journal of Alexandria University for Administrative Sciences, 2017; 54(1): 117-156. doi: 10.21608/acj.2017.44656
)
مشاهدة على SCiNiTO