Comparing these findings to those of studies in other environments, the most important finding is that Jordanian auditors do not seem toplace 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.