The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention
Syed Waleed Ul Hassan,
Samra Kiran,
Samina Gul
et al.
Abstract:Purpose
This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.
Design/methodology/approach
Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-… Show more
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