eng Science and Education Publishing Journal of Behavioural Economics Finance Entrepreneurship Accounting and Transport 2376-1334 2020-09-01 8 1 14 25 10.12691/jbe-8-1-3 JBE2020813 article Mohammed Abdelshakour Ahmed Shehata shehata@yahoo.com 1 Department of Accounting, College of Business & Economic, Qassim University, KSA 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. http://pubs.sciepub.com/jbe/8/1/3/jbe-8-1-3.pdf non-financial information Fields of non-financial information Elements of non-financial information Fraud risk management