volume 36, issue 2, P240-260 2019
DOI: 10.1108/maj-04-2018-1867
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Walter Cameron Malau, Paschal Ohalehi, Eldin Soha Badr, Kemi Yekini

Abstract: Purpose Financial transactions fraud (FTF) and financial statements fraud (FSF) grew exponentially during the past decades coupled with complex and sophisticated technological developments. This study aims to investigate the practitioners’ interpretation of fraud with recurring audit issues in the disclaimer audit opinions (DAOs) reports within the Solomon Islands public sector (SIPS). Design/methodology/approach The empirical study involves qualitative data analysis. The analysis alongside theoretical deve…

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