How to cite this paper
Al-Dhubaibi, A. (2021). Auditors’ perceptions of their roles and responsibilities: The impact of exposure to litigation risk.Accounting, 7(6), 1435-1444.
Refrences
(ACFE), A. o. C. F. E. (2018). Report to The Nation’s 2018 Global Study on Occupational Fraud and Abuse. Retrieved from https://www.acfe.com/uploadedFiles/ACFE_Website/Content/rttn/2018/RTTN-Asia-Pacific-Edition.pdf
Al-Dhubaibi, A. A. S. (2020). Auditors’ responsibility for fraud detection: Views of auditors, preparers, and users of financial statements in Saudi Arabia. Accounting, 6(3), 279-290.
Alleyne, P., & Howard, M. (2005). An exploratory study of auditors’ responsibility for fraud detection in Barbados. Managerial Auditing Journal, 20(3), 284-303.
Best, P. J., Buckby, S., & Tan, C. (2001). Evidence of the audit expectation gap in Singapore. Managerial Auditing Journal, 16(3), 134-144.
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535.
Bik, O., & Hooghiemstra, R. (2018). Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures. Auditing: A Journal of Practice & Theory, 37(4), 25-48.
Board, P. C. A. O. (2009). Concept Release on Requiring the Engagement Partner to Sign the Audit Report. PCAOB Release No. 2009-005.
Board, P. C. A. O. (2011). Improving the Transparency of Audits: Proposed Amendments to PCAOB Auditing Standards and Form 2. Concept Release No, 2011-2007.
Cole, C. J. (2014). Audit partner accountability and audit transparency: Partner signature or disclosure requirement. Journal of Accounting and Finance, 14(2), 84.
DeZoort, F. T., & Harrison, P. D. (2018). Understanding auditors’ sense of responsibility for detecting fraud within organizations. Journal of Business Ethics, 149(4), 857-874.
Fulop, M. T., Tiron-Tudor, A., & Cordos, G. S. (2019). Audit education role in decreasing the expectation gap. Journal of Education for Business, 94(5), 306-313.
Gonthier‐Besacier, N., Hottegindre, G., & Fine‐Falcy, S. (2016). Audit Quality Perception: Beyond the ‘Role‐Perception Gap’. International Journal of Auditing, 20(2), 186-201.
Hogan, C. E., & Martin, R. D. (2009). Risk shifts in the market for audits: An examination of changes in risk for “second tier” audit firms. Auditing: A Journal of Practice & Theory, 28(2), 93-118.
Honigsberg, C. (2019). The Case for Individual Audit Partner Accountability. Vanderbilt Law Review, 72(26).
Huang, S. Y., Lin, C.-C., Chiu, A.-A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343-1356.
Kang, M., Lee, H. Y., Mande, V., & Woo, Y. S. (2019). Audit Firm Attributes and Auditor Litigation Risk. Abacus, 55(4), 639-675.
Kassem, R. (2018). Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt–a mixed methods approach. Managerial Auditing Journal, 33(1), 16-34.
Lee, T., Ali, A. M., & Bien, D. (2009). Towards an Understanding of the Audit Expectation Gap. ICFAI Journal of Audit Practice, 6(1).
Lennox, C., & Li, B. (2012). The consequences of protecting audit partners’ personal assets from the threat of liability. Journal of Accounting and Economics, 54(2-3), 154-173.
Lin, Z. J., & Chen, F. (2004). An empirical study of audit ‘expectation gap’in the People's Republic of China. International Journal of Auditing, 8(2), 93-115.
Louwers, T. J., Henry, E., Reed, B. J., & Gordon, E. A. (2008). Deficiencies in auditing related-party transactions: Insights from AAERs. Current Issues in Auditing, 2(2), A10-A16.
McKee, T. A. (2010). The'cry wolf'problem in current fraud auditing standards. The CPA Journal, 80(1), 60.
Noghondari, A. T., & Foong, S.-Y. (2013). Antecedents and consequences of audit expectation gap: Evidence from the banking sector in Malaysia. Managerial Auditing Journal, 28(5), 384-406.
Payne, E. A., & Ramsay, R. J. (2005). Fraud risk assessments and auditors’ professional skepticism. Managerial Auditing Journal.
Peterson, B. K., & Buckhoff, T. A. (2004). Anti-fraud education in academia. In Advances in Accounting Education Teaching and Curriculum Innovations (pp. 45-67): Emerald Group Publishing Limited.
Reddy, K., Venter, H., & Olivier, M. S. (2012). Using time-driven activity-based costing to manage digital forensic readiness in large organisations. Information Systems Frontiers, 14(5), 1061-1077.
Rezaee, Z., Larry Crumbley, D., & Elmore, R. C. (2004). Forensic accounting education. In Advances in accounting education teaching and curriculum innovations (pp. 193-231): Emerald Group Publishing Limited.
Robert Knechel, W., Vanstraelen, A., & Zerni, M. (2015). Does the identity of engagement partners matter? An analysis of audit partner reporting decisions. Contemporary Accounting Research, 32(4), 1443-1478.
Ruhnke, K., & Schmidt, M. (2014). The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research, 44(5), 572-601.
Smith, M., Omar, N., Iskandar, S., & Baharuddin, I. (2005). Auditors' perception of fraud risk indicators: Malaysian evidence. Managerial Auditing Journal, 20(1), 73-85.
Tang, J., & Karim, K. E. (2019). Financial fraud detection and big data analytics–implications on auditors’ use of fraud brainstorming session. Managerial Auditing Journal, 34(3), 324-337.
Venkataraman, R., Weber, J. P., & Willenborg, M. (2008). Litigation risk, audit quality, and audit fees: Evidence from initial public offerings. The Accounting Review, 83(5), 1315-1345.
Al-Dhubaibi, A. A. S. (2020). Auditors’ responsibility for fraud detection: Views of auditors, preparers, and users of financial statements in Saudi Arabia. Accounting, 6(3), 279-290.
Alleyne, P., & Howard, M. (2005). An exploratory study of auditors’ responsibility for fraud detection in Barbados. Managerial Auditing Journal, 20(3), 284-303.
Best, P. J., Buckby, S., & Tan, C. (2001). Evidence of the audit expectation gap in Singapore. Managerial Auditing Journal, 16(3), 134-144.
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535.
Bik, O., & Hooghiemstra, R. (2018). Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures. Auditing: A Journal of Practice & Theory, 37(4), 25-48.
Board, P. C. A. O. (2009). Concept Release on Requiring the Engagement Partner to Sign the Audit Report. PCAOB Release No. 2009-005.
Board, P. C. A. O. (2011). Improving the Transparency of Audits: Proposed Amendments to PCAOB Auditing Standards and Form 2. Concept Release No, 2011-2007.
Cole, C. J. (2014). Audit partner accountability and audit transparency: Partner signature or disclosure requirement. Journal of Accounting and Finance, 14(2), 84.
DeZoort, F. T., & Harrison, P. D. (2018). Understanding auditors’ sense of responsibility for detecting fraud within organizations. Journal of Business Ethics, 149(4), 857-874.
Fulop, M. T., Tiron-Tudor, A., & Cordos, G. S. (2019). Audit education role in decreasing the expectation gap. Journal of Education for Business, 94(5), 306-313.
Gonthier‐Besacier, N., Hottegindre, G., & Fine‐Falcy, S. (2016). Audit Quality Perception: Beyond the ‘Role‐Perception Gap’. International Journal of Auditing, 20(2), 186-201.
Hogan, C. E., & Martin, R. D. (2009). Risk shifts in the market for audits: An examination of changes in risk for “second tier” audit firms. Auditing: A Journal of Practice & Theory, 28(2), 93-118.
Honigsberg, C. (2019). The Case for Individual Audit Partner Accountability. Vanderbilt Law Review, 72(26).
Huang, S. Y., Lin, C.-C., Chiu, A.-A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343-1356.
Kang, M., Lee, H. Y., Mande, V., & Woo, Y. S. (2019). Audit Firm Attributes and Auditor Litigation Risk. Abacus, 55(4), 639-675.
Kassem, R. (2018). Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt–a mixed methods approach. Managerial Auditing Journal, 33(1), 16-34.
Lee, T., Ali, A. M., & Bien, D. (2009). Towards an Understanding of the Audit Expectation Gap. ICFAI Journal of Audit Practice, 6(1).
Lennox, C., & Li, B. (2012). The consequences of protecting audit partners’ personal assets from the threat of liability. Journal of Accounting and Economics, 54(2-3), 154-173.
Lin, Z. J., & Chen, F. (2004). An empirical study of audit ‘expectation gap’in the People's Republic of China. International Journal of Auditing, 8(2), 93-115.
Louwers, T. J., Henry, E., Reed, B. J., & Gordon, E. A. (2008). Deficiencies in auditing related-party transactions: Insights from AAERs. Current Issues in Auditing, 2(2), A10-A16.
McKee, T. A. (2010). The'cry wolf'problem in current fraud auditing standards. The CPA Journal, 80(1), 60.
Noghondari, A. T., & Foong, S.-Y. (2013). Antecedents and consequences of audit expectation gap: Evidence from the banking sector in Malaysia. Managerial Auditing Journal, 28(5), 384-406.
Payne, E. A., & Ramsay, R. J. (2005). Fraud risk assessments and auditors’ professional skepticism. Managerial Auditing Journal.
Peterson, B. K., & Buckhoff, T. A. (2004). Anti-fraud education in academia. In Advances in Accounting Education Teaching and Curriculum Innovations (pp. 45-67): Emerald Group Publishing Limited.
Reddy, K., Venter, H., & Olivier, M. S. (2012). Using time-driven activity-based costing to manage digital forensic readiness in large organisations. Information Systems Frontiers, 14(5), 1061-1077.
Rezaee, Z., Larry Crumbley, D., & Elmore, R. C. (2004). Forensic accounting education. In Advances in accounting education teaching and curriculum innovations (pp. 193-231): Emerald Group Publishing Limited.
Robert Knechel, W., Vanstraelen, A., & Zerni, M. (2015). Does the identity of engagement partners matter? An analysis of audit partner reporting decisions. Contemporary Accounting Research, 32(4), 1443-1478.
Ruhnke, K., & Schmidt, M. (2014). The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research, 44(5), 572-601.
Smith, M., Omar, N., Iskandar, S., & Baharuddin, I. (2005). Auditors' perception of fraud risk indicators: Malaysian evidence. Managerial Auditing Journal, 20(1), 73-85.
Tang, J., & Karim, K. E. (2019). Financial fraud detection and big data analytics–implications on auditors’ use of fraud brainstorming session. Managerial Auditing Journal, 34(3), 324-337.
Venkataraman, R., Weber, J. P., & Willenborg, M. (2008). Litigation risk, audit quality, and audit fees: Evidence from initial public offerings. The Accounting Review, 83(5), 1315-1345.