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Browsing Commerce and Management by Subject "Auditors’ Perception, Fraud Hexagon Theory, Fraud Tendency"

Browsing Commerce and Management by Subject "Auditors’ Perception, Fraud Hexagon Theory, Fraud Tendency"

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  • Examine the External Auditors’ Fraud Tendency Perception in Sri Lanka 
    Amarasingha, J.M.N.M.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
    This study considers external auditors’ fraud tendency perception as the dependent variable, Pressure (PRE), Opportunity (OPP), Rationalization (RAT), Competence (COM), Arrogance (ARR), and Collusion (COL as the dependent ...

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