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The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures

Javad Shekarkhah; fereshteh ahmadi pak; Isaac Behshour

Volume 18, Issue 69 , April 2021, , Pages 29-54

https://doi.org/10.22054/qjma.2021.49296.2114

Abstract
  This research aims to investigate the role of independent auditors and audit committees (AC) in mitigating the fraud risks. Prior studies have showed that all auditors or audit committees are not equally adept at identifying and reducing fraud risks by using non-financial measures (NFMs). This study’s ...  Read More