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Ames D., Brazel, J.F., Jones, K.L., Rich, J.S. & Zimbelman, M.F., "Using nonfinancial measures to improve fraud risk assessments," Current Issues in Auditing, American Accounting Association, Volume 6, (1), 28-34, 2012.

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Article

Do Non-Financial Information Reduce the Fraud Risk Management?

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

2Faculty of Commerce, University of Sadat City, Egypt


Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport. 2020, Vol. 8 No. 1, 14-25
DOI: 10.12691/jbe-8-1-3
Copyright © 2020 Science and Education Publishing

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.

Correspondence to: Mohammed  Abdelshakour Ahmed Shehata, Department of Accounting, College of Business & Economic, Qassim University, KSA. Email: shehata@yahoo.com

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.

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