The effect of applying COSO-ERM model on reducing fraudulent financial reporting of commercial banks in Jordan
This study aims to test the effect of applying the model of the Committee Sponsoring Organizations for enterprise risk management (COSO-ERM) on reducing fraudulent financial reporting in commercial banks operating in Jordan. Furthermore, the study identifies the role of each board of directors, audi...
Main Authors: | Abdul Aziz A. Abdul Rahman, Othman Hel Ajmi Al-Dhaimesh |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2018-06-01
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Series: | Banks and Bank Systems |
Subjects: | |
Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10557/BBS_2018_02_Rahman.pdf |
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