[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31623":3,"doc-seo-31623":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31623,1649267921044,"Ava Thompson","https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1779183583414876462",8,"Research & Report","Fraud: Auditors’ Responsibility or Organisational Culture","Transparent financial reporting depends on auditors’ effectiveness in identifying fraud, yet audit failures and corporate collapses have intensified scrutiny of auditors’ responsibility. Undetected fraud damages auditors’ credibility, public confidence, and stakeholders through financial losses. Despite new anti-fraud legislation, fraud continues to spread and is sometimes ignored for organisational and social reasons. The study examines whether Middle Eastern fraudulent events stem from weak audit procedures, corporate culture deficiencies, or misperceptions of auditors’ duties, then analyzes auditors’ perceptions and compliance with auditing standards.","cbCaivp1m5A4vrkn","https://ap.wps.com/l/cbCaivp1m5A4vrkn","pdf",184860,1,15,"English","en","# Introduction\n# Literature review\n## Background concerns about fraud responsibility","[{\"question\":\"Why is auditors’ responsibility for uncovering fraud important?\",\"answer\":\"Transparent financial reporting relies on auditors to detect fraud. When fraud is not detected, auditors’ credibility declines and public confidence in financial statement quality is weakened, causing financial harm to stakeholders.\"},{\"question\":\"What is the “audit expectation gap”?\",\"answer\":\"The audit expectation gap describes the mismatch between how financial statement users expect external auditors to detect fraud and how auditors view their responsibility. Users question how manipulated figures are missed, while auditors emphasize sampling and reasonable assurance.\"},{\"question\":\"What does the study in the Middle East investigate?\",\"answer\":\"The study examines auditors’ responsibility for fraud detection in the Middle East, focusing on how auditors perceive their role, how they conduct audits in line with established standards, and whether fraud is linked to weak procedures, corporate culture deficiencies, or misconceptions about auditors’ duties.\"}]",1779829253,38,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":84,"head_meta":86,"extra_data":88,"updated_unix":25},105,"fraud-auditors-responsibility-or-organisational-culture","",{"@graph":34,"@context":83},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":51},"https://docshare.wps.com/document/fraud-auditors-responsibility-or-organisational-culture/31623/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"description":14,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-05-26",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69,75,79],{"name":70,"@type":71,"acceptedAnswer":72},"Why is auditors’ responsibility for uncovering fraud important?","Question",{"text":73,"@type":74},"Transparent financial reporting relies on auditors to detect fraud. When fraud is not detected, auditors’ credibility declines and public confidence in financial statement quality is weakened, causing financial harm to stakeholders.","Answer",{"name":76,"@type":71,"acceptedAnswer":77},"What is the “audit expectation gap”?",{"text":78,"@type":74},"The audit expectation gap describes the mismatch between how financial statement users expect external auditors to detect fraud and how auditors view their responsibility. Users question how manipulated figures are missed, while auditors emphasize sampling and reasonable assurance.",{"name":80,"@type":71,"acceptedAnswer":81},"What does the study in the Middle East investigate?",{"text":82,"@type":74},"The study examines auditors’ responsibility for fraud detection in the Middle East, focusing on how auditors perceive their role, how they conduct audits in line with established standards, and whether fraud is linked to weak procedures, corporate culture deficiencies, or misconceptions about auditors’ duties.","https://schema.org",{"og:url":50,"og:type":85,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":87,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]