Assessing Management Integrity: Insights from Big 4 Auditors in Egypt

Research output: Contribution to journalArticle

Abstract

Recent corporate scandals have raised concerns about the quality and value of the audit profession and have generated demands for improving auditors’ evaluation of management integrity. The literature lacks evidence regarding methods of assessing management integrity, while audit standards provide little if any guidance on this matter. This raises questions about how external auditors can comply with the audit standards in this area and what best practices and deficiencies exist in the assessment of management integrity. This study examines methods of assessing management integrity by providing insights from the Big 4 auditors in Egypt. The findings of this study will benefit audit firms in their professional audit training programs, as well as auditors conducting fraud risk assessments.
Original languageEnglish
Pages (from-to)A29-A39
Number of pages11
JournalCurrent Issues in Auditing
Volume12
Issue number1
Early online date4 Apr 2018
DOIs
Publication statusPublished - 1 Jul 2018

Keywords

  • audit quality
  • external auditors
  • fraud risk assessment
  • management integrity

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