The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting
The purpose of the present research is to examine the impact of the nature and type of the inquiry question as well as the rapport between the auditor and client on the reporting of fraud to the auditor. A 2 x 2 x 2 between-subjects experimental design is used in this research. The statistical sampl...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2021-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_5674_06358fa23a51f63e0e44cc1bb048135a.pdf |
| Summary: | The purpose of the present research is to examine the impact of the nature and type of the inquiry question as well as the rapport between the auditor and client on the reporting of fraud to the auditor. A 2 x 2 x 2 between-subjects experimental design is used in this research. The statistical sample consisted of 235 managers and staff members of accounting of the companies listed in Tehran Stock Exchange in 2019 who are selected by random sampling. To investigate hypotheses, logistic regression and multiple linear regression models are used. Results indicate that avoiding the word fraud during the inquiry would increase the likelihood of fraud reporting. Also, participant reports more key details relating to fraud when the auditor avoids the word fraud during the inquiry. Results indicate that rapport building between the auditor and client leads to increase the likelihood of fraud reporting and leads to report more key details relating to fraud. Furthermore, results indicate that using open-ended inquiry questions lead to report more key details relating to fraud. |
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| ISSN: | 2251-8509 2538-1520 |