To Study the Relationship Between Audit Firms, Fraud Prevention and Fraud Detection with Special Reference to Erbil Holding Companies
Enterprises as well as organizations throughout the world face numerous economic issues, including errors in monetary transactions, scammers, and fraud, that can entail a direct negative influence on brand image and buyer trust for any firm or commercial field. Away beyond these, fraud risk could be...
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| Format: | Article |
| Language: | English |
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Tishk International University
2024-06-01
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| Series: | Eurasian Journal of Management & Social Sciences |
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| Online Access: | https://ejmss.tiu.edu.iq/index.php/ejmss/article/view/83 |
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| _version_ | 1850068311037968384 |
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| author | Waqar Ahmed Kadhim Saeed Awla |
| author_facet | Waqar Ahmed Kadhim Saeed Awla |
| author_sort | Waqar Ahmed |
| collection | DOAJ |
| description | Enterprises as well as organizations throughout the world face numerous economic issues, including errors in monetary transactions, scammers, and fraud, that can entail a direct negative influence on brand image and buyer trust for any firm or commercial field. Away beyond these, fraud risk could be extremely harmful for commerce because it can reduce commercial profit, buyer attractiveness, and ability to perform revenue, which can connect rivals and perhaps adjacent corporations. The aim of the study was to determine the relationship between audit firms, fraud prevention, and fraud detection in Erbil holding companies. This study will involve the design of a questionnaire, and quantitative approaches will be employed in the methodology of the research through primary data. The populations of the study cover the administrative staff, accounting staff, and auditing staff of Erbil holding companies. A total of 200 employees constitutes the population of the study in four selected companies, such as Darin Group, Falcon Group, EY Company, and Deloitte Company. The study achieves more than 104 samples of questionnaire for the entire population. The study uses the Statistical Package for Social Sciences (SPSS) to understand the correlation between variables through Pearson correlation. The result of the Pearson correlation indicates there is a significant relationship between audit firm attributes and fraud prevention because r = 0.611 and significant 0.000, which is less than value 0.01. Moreover, there is a significant relationship between audit firm attributes and fraud detection. because r = 0.696 and significant 0.000, which is less than value 0.01. |
| format | Article |
| id | doaj-art-ae0dfc04d6d94ad3b47d65b4686170c2 |
| institution | DOAJ |
| issn | 2708-177X 2708-034X |
| language | English |
| publishDate | 2024-06-01 |
| publisher | Tishk International University |
| record_format | Article |
| series | Eurasian Journal of Management & Social Sciences |
| spelling | doaj-art-ae0dfc04d6d94ad3b47d65b4686170c22025-08-20T02:48:06ZengTishk International UniversityEurasian Journal of Management & Social Sciences2708-177X2708-034X2024-06-01518210110.23918/ejmss.V5i1p8285To Study the Relationship Between Audit Firms, Fraud Prevention and Fraud Detection with Special Reference to Erbil Holding CompaniesWaqar Ahmed0Kadhim Saeed Awla1Business and Management Department, Faculty of Administrative Sciences and Economics, Tishk International University, Erbil, Kurdistan Region, IraqBusiness and Management Department, Faculty of Administrative Sciences and Economics, Tishk International University, Erbil, Kurdistan Region, IraqEnterprises as well as organizations throughout the world face numerous economic issues, including errors in monetary transactions, scammers, and fraud, that can entail a direct negative influence on brand image and buyer trust for any firm or commercial field. Away beyond these, fraud risk could be extremely harmful for commerce because it can reduce commercial profit, buyer attractiveness, and ability to perform revenue, which can connect rivals and perhaps adjacent corporations. The aim of the study was to determine the relationship between audit firms, fraud prevention, and fraud detection in Erbil holding companies. This study will involve the design of a questionnaire, and quantitative approaches will be employed in the methodology of the research through primary data. The populations of the study cover the administrative staff, accounting staff, and auditing staff of Erbil holding companies. A total of 200 employees constitutes the population of the study in four selected companies, such as Darin Group, Falcon Group, EY Company, and Deloitte Company. The study achieves more than 104 samples of questionnaire for the entire population. The study uses the Statistical Package for Social Sciences (SPSS) to understand the correlation between variables through Pearson correlation. The result of the Pearson correlation indicates there is a significant relationship between audit firm attributes and fraud prevention because r = 0.611 and significant 0.000, which is less than value 0.01. Moreover, there is a significant relationship between audit firm attributes and fraud detection. because r = 0.696 and significant 0.000, which is less than value 0.01.https://ejmss.tiu.edu.iq/index.php/ejmss/article/view/83audit firmaudit firm characteristicsfraud controlfraud preventionfraud detectionerbil holding companies |
| spellingShingle | Waqar Ahmed Kadhim Saeed Awla To Study the Relationship Between Audit Firms, Fraud Prevention and Fraud Detection with Special Reference to Erbil Holding Companies Eurasian Journal of Management & Social Sciences audit firm audit firm characteristics fraud control fraud prevention fraud detection erbil holding companies |
| title | To Study the Relationship Between Audit Firms, Fraud Prevention and Fraud Detection with Special Reference to Erbil Holding Companies |
| title_full | To Study the Relationship Between Audit Firms, Fraud Prevention and Fraud Detection with Special Reference to Erbil Holding Companies |
| title_fullStr | To Study the Relationship Between Audit Firms, Fraud Prevention and Fraud Detection with Special Reference to Erbil Holding Companies |
| title_full_unstemmed | To Study the Relationship Between Audit Firms, Fraud Prevention and Fraud Detection with Special Reference to Erbil Holding Companies |
| title_short | To Study the Relationship Between Audit Firms, Fraud Prevention and Fraud Detection with Special Reference to Erbil Holding Companies |
| title_sort | to study the relationship between audit firms fraud prevention and fraud detection with special reference to erbil holding companies |
| topic | audit firm audit firm characteristics fraud control fraud prevention fraud detection erbil holding companies |
| url | https://ejmss.tiu.edu.iq/index.php/ejmss/article/view/83 |
| work_keys_str_mv | AT waqarahmed tostudytherelationshipbetweenauditfirmsfraudpreventionandfrauddetectionwithspecialreferencetoerbilholdingcompanies AT kadhimsaeedawla tostudytherelationshipbetweenauditfirmsfraudpreventionandfrauddetectionwithspecialreferencetoerbilholdingcompanies |