Comparing these findings to those of studies in other environments, the most important
finding is that Jordanian auditors do not seem to place much importance on most of the fraud risk
factors, in contrast to the general findings of other international studies. This includes, for example,
the relatively low importance attributed to issues such as management being dominated by a few
people able to override internal controls, and the impact the pressures of weak financial
performance can have on giving management an incentive to commit fraud. However, the relatively
small number of comparable international studies on this issue, most of which are based on data
from the USA in particular, make conclusive arguments on this issue difficult. Future research in
different countries is therefore potentially helpful on this issue.
Comparing these findings to those of studies in other environments, the most importantfinding is that Jordanian auditors do not seem to place much importance on most of the fraud riskfactors, in contrast to the general findings of other international studies. This includes, for example,the relatively low importance attributed to issues such as management being dominated by a fewpeople able to override internal controls, and the impact the pressures of weak financialperformance can have on giving management an incentive to commit fraud. However, the relativelysmall number of comparable international studies on this issue, most of which are based on datafrom the USA in particular, make conclusive arguments on this issue difficult. Future research indifferent countries is therefore potentially helpful on this issue.
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