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Register a new userThe Role of audit committees to prevent fraud in Syrian public companies (Field study)
دور لجان التدقيق في الحد من الاحتيال في الشركات المساهمة السورية (دراسة ميدانية)
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بعد انهيار كبرى الشركات العالمية ازداد الاهتمام بتوفير آليات مناسبة للحد من مسببات هذه الانهيارات التي عزي بعضها إلى حدوث احتيال في التقارير المالية، و تعد لجنة التدقيق إحدى هذه الآليات، من خلال الدور الإشرافي الذي تقوم به في الشركات. هدف هذا البحث إلى دراسة دور لجان التدقيق في الحد من الاحتيال في الشركات المساهمة السورية، و لتحقيق هذا الهدف قام الباحث بإعداد استبانة وزعت على عدد من أعضاء لجان التدقيق في الشركات المساهمة السورية و المدققين الخارجيين، و قد تضمنت الاستبانة ضوابط تشكيل لجان التدقيق و المهام التي تقوم بها و التي من شأنها الحد من الاحتيال. و خلص البحث إلى أن ضوابط تشكيل لجان التدقيق و مهامها تؤثر في الحد من الاحتيال من وجهة نظر عينتي البحث.
After the collapse of major international companies, the attention has been increased to provide appropriate mechanisms to reduce the causes of these collapses. Some of these causes were related to fraud in financial reporting. One of the used mechanisms is the audit committee which plays the role of supervisor in the companies. The objective of this research is to study the role of audit committees in reducing fraud in the Syrian public companies, and to achieve this goal, the researcher has prepared questionnaire which has been distributed to some members of audit committees in the Syrian public companies and some external auditors, the questionnaire has included audit committees’ characteristics and their tasks which would reduce fraud. The researcher has found that audit committees’ characteristics and their tasks reduce fraud according to the research samples.
References used
Steven A Harrast; Lori Mason-Olsen, Can Audit Committees Prevent Management Fraud?, The CPA Journal, Jan 2007; 77, 1, pp 24-27
Huang, Hua-Wei, Thiruvadi, Sheela, Audit committee characteristics and corporate fraud, International Journal of Public Information Systems, iss.1, 2010
He, Luo, Labelle, Réal, Piot, Charles, Thornton, Daniel, Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence, Journal of Forensic & Investigative Accounting, Vol. 1, Issue 2, 2009
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