volume 31, issue 6/7, P589-628 2016
DOI: 10.1108/maj-02-2015-1163
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Sawsan Saadi Halbouni, Nada Obeid, Abeer Garbou

Abstract: Purpose This paper aims to investigate the role of corporate governance and information technology in fraud prevention and detection within the United Arab Emirates (UAE). Design/methodology/approach This study uses a survey of financial accountants and internal and external auditors to assess their perceptions of the effectiveness of IT and corporate governance as measured in terms of the audit committee’s effectiveness, internal audit functions, external audit functions, culture of honesty and employee tr…

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