Investigating the Black Box of Audit Practice: The Paradox of Auditors’ Failure in Detecting and Reporting Fraud

Keyphrases

• Black Box 100%
• Auditors 100%
• Audit Practice 100%
• Fraud 100%
• Detecting Fraud 100%
• Financial Fraud 100%
• External Auditors 66%
• Politicians 50%
• Audit Firms 33%
• Ethical Issues 16%
• Design Methodology 16%
• Structured Interview 16%
• Effective Intervention 16%
• Big 4 Auditors 16%
• Audit Client 16%
• Power Issue 16%
• Regulatory Issues 16%
• Conflict of Interest 16%
• Governance Issues 16%
• Audit Reforms 16%
• Audit Partner 16%
• Fraud Detection 16%
• Ethical Governance 16%
• Practice-based Evidence 16%

Nursing and Health Professions

• Clinical Audit 100%
• Client 12%