Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport
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Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport. 2020, 8(1), 14-25
DOI: 10.12691/jbe-8-1-3
Open AccessArticle

Do Non-Financial Information Reduce the Fraud Risk Management?

Mohammed Abdelshakour Ahmed Shehata1, 2,

1Department of Accounting, College of Business & Economic, Qassim University, KSA

2Faculty of Commerce, University of Sadat City, Egypt

Pub. Date: September 01, 2020

Cite this paper:
Mohammed Abdelshakour Ahmed Shehata. Do Non-Financial Information Reduce the Fraud Risk Management?. Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport. 2020; 8(1):14-25. doi: 10.12691/jbe-8-1-3

Abstract

The aim of this study is to clarify the role of non-financial information on reducing the fraud risk management. In fact existing studies on the potential effect of this type of information on fraud risk management is still less explored in the development countries. Departing from a sample of Egyptian auditors and using a questionnaire, this study argues that non-financial information is crucial to reduce the fraud risk management.

Keywords:
non-financial information Fields of non-financial information Elements of non-financial information Fraud risk management

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