Skip navigation
Skip navigation

Auditors' perceptions of financial controller behaviours: the existence of positivity and negativity biases

Tapsir, Roszana


Client management forms part of a company's internal control environment. If management's honesty and competency are questionable, the audit evidence derived from its control system may also be questionable. The first study in this thesis consists of a survey that was administered to identify which factors auditors associate with the honesty and competency of client management. Factors associated with the honesty of client management are more likely to be associated with fraud risk, whereas...[Show more]

CollectionsOpen Access Theses
Date published: 2010
Type: Thesis (PhD)
DOI: 10.25911/5d5156de61e24
Access Rights: Open Access


File Description SizeFormat Image
b25698412_Tapsir_Roszana.pdf59.49 MBAdobe PDFThumbnail

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  22 January 2019/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator