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DC poleHodnotaJazyk
dc.contributor.authorAlfordy, Faisal D.
dc.date.accessioned2022-10-06T08:49:39Z
dc.date.available2022-10-06T08:49:39Z
dc.date.issued2022
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2022, roč. 25, č. 3, s. 106–121.cs
dc.identifier.issn1212-3609 (Print)
dc.identifier.issn2336-5604 (Online)
dc.identifier.urihttp://hdl.handle.net/11025/49706
dc.format16 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.rightsCC BY-NC 4.1en
dc.subjectpovědomí o podvodechcs
dc.subjectmetody odhalování a prevence podvodůcs
dc.subjectvyužití technologie detekce podvodůcs
dc.subjectforenzní účetnictvícs
dc.subjectveřejný a soukromý sektorcs
dc.titleEffective detection and prevention of fraud: perceptions among public and private sectors accountants and auditors in Saudi Arabiaen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedGlobalization has inevitably transmuted fraud into a transnational hazard and raised significant apprehensions. Fraud affects organizations worldwide irrespective of nature, size, profitability, or industry. The pervasive nature of fraud serves a premise to study the menace further. Hence, this research investigated the perceptions among accountants and auditors on the effectiveness of fraud detection and prevention by public and private Saudi organizations. This research presented an exploratory case study within the Saudi Arabian social, economic, and cultural environment. Data-gathering through inquiries and questionnaires were performed among accountants, internal and external auditors from public and private sectors. The results revealed that accountants and auditors in Saudi private and public firms were highly cognizant on fraud awareness, general guidelines, subsequent responsibilities, and reporting venues. In addition, both sectors were found to have invested extensively in fraud detection and prevention technologies. Also, employees were found not have been regularly trained on fraud prevention and detection. Furthermore, forensic accounting, being a relatively new genre in fraud detection and prevention, is found sparingly utilized among public and private sectors’ organizations. Forensic accounting is yet to be accorded adequate authority in the Saudi context, and was found superficially placed under the Saudi Organization of Certified Public Accountants (SOCPA). Despite qualification, experience, and age being recognized as key elements to Saudi accountants and auditors in fraud detection and prevention, lack of proper training leaves employees with limited dexterity and exposes them to legal repercussions. In general, the current legal infrastructure in Saudi Arabia needs to be revisited to improve effective detection and prevention of fraudulence. This study provided insights into the Saudi Arabian fraud detection & prevention, hardware, infrastructure, and human resources as the contributors of a fraud-free society.en
dc.subject.translatedfraud awarenessen
dc.subject.translatedfraud detection and prevention methodsen
dc.subject.translatedfraud detection technology usageen
dc.subject.translatedforensic accountingen
dc.subject.translatedpublic and private sectorsen
dc.identifier.doihttps://doi.org/10.15240/tul/001/2022-3-007
dc.type.statusPeer-revieweden
Vyskytuje se v kolekcích:Číslo 3 (2022)
Číslo 3 (2022)

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  1. DSpace at University of West Bohemia
  2. Publikace ZČU / UWB Publications
  3. Časopisy ZČU / UWB Journals
  4. Ekonomie a management
  5. 2022
  6. Číslo 3 (2022)