The role of external audit in reducing Stressors on accountants from management practices

Authors

  • Asaad Muhammad Ali Wahhab Al-Awwad
  • Sarah Abdul Karim Mohsen

Keywords:

External audit, Stressors on accountants, management practices, fraud

Abstract

The importance of the research lies in the importance of the accountant in the unit (the institution), the accountant is considered as a central processing unit as it works to convert economic events into accounting numbers. The research objective to know the role of external auditing in enhancing the performance of accountants and reducing stressors they are exposed to by managements to cover up their sometimes illegal practices. To achieve the objectives of the research, a descriptive approach has been taken to suit the nature of the research topic. A questionnaire of 28 paragraphs was designed as a tool to collect data. The research found that: The sample members agree that the lack of adequate legal protection for accountants may help accountants to yield to management stressor. The researchers recommended that: To ensure that accountants work objectively and fairly, there must be a law that guarantees protection for the accountant in case it is punished because it preserves management practices.

References

اولاً: المصادر العربية

ا- الرسائل والأطاريح:

- بوعروج , معاذ , تأثير المراجعة الخارجیة في الحد من ممارسات المحاسبة الإبداعیة , رسالة ماجستير , جامعة العربي بن مھیدي - أم البواقي -كلیة العلوم الإقتصادیة والعلوم التجاریة وعلوم التسییر , 2016 .

- الجبوري , حيدر جميل احمد , تفعيل المحاسبة القضائية في الجهات التحقيقية للحد من الفساد الاداري والمالي , رسالة , ماجستير , جامعة كربلاء- كلية الادارة والاقتصاد , قسم المحاسبة , 2019 .

- قداري , لندة , تأثير المراجعة الخارجية في تحسين جودة المعلومة المحاسبية - د راسة ميدانية- رسالة ماجستير , جامعة الشهيد حمه لخضر بالوادي ,كلية العلوم الاقتصادية والتجارية وعلوم التسيير , القسم العلوم التسيير , 2015,

- القرة غولي , فاطمة زيد سلمان , تأثير نظام المعلومات المحاسبي المتكامل في مكافحة الفساد المالي , رسالة ماجستير , جامعة بغداد , كلية الإدارة والاقتصاد /قسم المحاسبة , 2009 .

ثالثا: المصادر الاجنبية

A- Books

ACFE. ,ASSOCIATION OF CERTIFIED FRAUD EXAMINERS ,FRAUD EXAMINERS MANUAL (INTERNATIONAL EDITION) 2011.

Arens & others , ALVIN A . , RANDA L J . E LDER , MARK S . B EASLEY , AUDITING AND ASSURANCE SERVICES , F I F TEENTH E DI T ION , 2014.

COENEN,TRACY L., Expert Fraud Investigation A Step-by-Step Guide , Published by John Wiley & Sons, Inc., Hoboken, New Jersey, 2009.

IIA, institute of internal Auditor , Supplemental Guidance: THE ROLE OF AUDITING IN PUBLIC SECTOR GOVERNANCE , 2nd Edition , 2012.

- Koletar , Joseph W. ,FRAUD EXPOSED , 1 ed , John Wiley & Sons, Inc.,2003 .

11- Lessambo, Felix I. , The International Corporate Governance System : Audit Roles and Board Oversight , Edition Number 1, 2014 .

Schilit &Perler , Howard M. , Jeremy , FINANC1AL SH€NANIGAN$ , THIRD EDITION , McGraw-Hill , 2010.

Silverstone & Davia , Howard , Howard R. , FRAUD 101 Techniques and Strategies for Detection , Second Edition , JOHN WILEY & SONS, INC. , 2005.

B- DISSERTATION & Thesis

- Dunbar ,Rochelle V. , THE CORRELATION BETWEEN REASONED ACTIONS OF LEADERSHIP AND INTENTIONS TO COMMIT CORRUPTION , DISSERTATION DOCTOR , School of Business and Technology, Capella University, 2017.

- Subhani , K M Numanul Hoque Subhani ,Continuous Process Auditing (CPA): an Audit Rule Ontology Approach to Compliance and Operational Audits , Dissertation Doctor , Windsor, Ontario, Canada ,2016.

c-Periodicals and Reports

- AAA , American Accounting Association, Committee on Basic Auditing Concepts, A Statement of Basic Auditing Concepts (Sarasota, FL: American Accounting Association, 1973.

- Abbott & others , Lawrence J., Susan Parker, and Gary F. Peters, Internal Audit Assistance and External Audit Timeliness , Auditing: A Journal of Practice & Theory American Accounting Association Vol. 34, No. 4 November 2012.

- Clayton & others , Bruce M. , Chris J. van Staden , Barbara Lynch , THE IMPACT OF SOCIAL INFLUENCE PRESSURE ON PROFESSIONAL ACCOUNTANTS’ ETHICAL REASONING , Australian Accounting review , Volume25, Issue4 , December 2015.

- EY , Human instinct Machine logic Which do you trust most in the fight against fraud and corruption? , Europe, Middle East, India and Africa Fraud Survey 2017.

- FEE , federation of European Accountants ,Ethics: some views from young professional accountants , September , 2016.

- Jeppesen kar, Kim K., The role of auditing in the fight against corruption, The British Accounting Review , , Volume 5, Issue 5.

- LANG & others , MARIE , ANNA KARMANSKA , ROBIN JARVIS , Accounting and Ethics: Pressure Experienced by the Professional , EUROPEAN FEDERATION OF ACCOUNTANTS AND AUDITORS FOR SMES, 9 December 2016.

-Locatelli & others , Giorgio , Giacomo Mariani, Tristano Sainati, Marco Greco , Corruption in public projects and megaprojects: There is an elephant in the room! , International Journal of Project Management 35 (2017) 252–268.

المواقع الالكترونية:

- https://www.oreilly.com

Published

2024-08-15

How to Cite

اسعد محمد علي وهاب العواد, & سارا عبد الكريم محسن. (2024). The role of external audit in reducing Stressors on accountants from management practices. Iraqi Journal for Administrative Sciences, 16(64), 123–145. Retrieved from https://journals.uokerbala.edu.iq/index.php/ijas/article/view/2169