Auditor Experience and its Registration with the Financial Regulatory Authority as Determinants of the Relationship between Brainstorming practices and his Efficiency in Detecting Fraud in Financial Statements: An Experimental Study

Document Type : Original Article

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Accounting department Faculty of Commerce Alexandria University Egyptian

Abstract

The purpose of this paper is to study and examine the impact of brainstorming on the auditor efficiency in detecting fraud in the financial statements. In addition, the study investigated the impact of auditor experience and its registration with the Financial Regulatory Authority as moderating variables on the previous relationship, through a theoretical and experimental study. The researcher concludes that under the fundamental analysis, brainstorming has a significant positive impact on the auditor efficiency in detecting fraud in the financial statements, and this significant positive impact varies according toauditor experience and its registration with the Financial Regulatory Authority. The results also showed that under the additional analysis, (a) auditor experience has a significant positive impact on auditor efficiency in detecting fraud in the financial statements; (b) auditor registration with the Financial Regulatory Authority has a significant positive impact on auditor efficiency in detecting fraud in the financial statements. Finally, the study indicated that under the sensitivity analysis, the results of the sensitivity analysis largely agree with the results of the fundamental analysis. This indicates that the results of the sensitivity analysis largely support the results of the fundamental analysis.

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