Purpose The purpose of this paper is to study comparatively motivations for committing fraud
in financial statements in two emerging markets including Iran and Iraq …

Within the context of both countries, influenced significantly by Islamic legal norms,
corruption and illicit enrichment are condemned as violations of justice, honesty, and …

The study aims to investigate and comparatively identify the effects of the COVID-19
pandemic on fraudulent reporting motives in three emerging markets, namely Iran, Iraq, and …

The purpose of this study is to determine the influence of external auditor attributes on the
performance of Non-Governmental Organization funded projects in Nairobi County, Kenya …

Economic deprivation is a condition in which individuals or households struggle to meet
their basic needs. It can also be a state in which individuals perceive that what they need or …

ABSTRACT A state of unemployment links with human rights at some point in life. Some
human rights can only be met when there is an employed breadwinner in the family …

The current study investigates the impact of internal auditors' behavioural skills (cognitive
style) and technical skills [involvement in information technology governance (ITG)] in …

The banking sector is crucial to any financial sector's stability and prosperity. But Money
laundering (ML) threatens such stability through its vicious consequences. Thus, the need …

The purpose of this study is to investigate the factors affecting fraud risk assessment in
financial reporting as well as the management ability to commit fraud in Iraq and Iran. The …

Frauds are part of business life and can be considered as an integral part of internal
processes. Financial statements fraud are not the most common among other types of …