（2005）Auditors Perception of Fraud Risk Indicators：Malaysian Evidence.pdfVIP

The Emerald Research Register for this journal is available at The current issue and full text archive of this journal is available at /researchregister /0268-6902.htm Auditors’ perception of fraud risk Auditors’ perception of indicators fraud indicators Malaysian evidence 73 Malcolm Smith Leicester Business School, Bede Island Graduate Centre, De Montfort University, Leicester, UK, and Normah Haji Omar, Syed Iskandar Zulkarnain Sayd Idris and Ithnahaini Baharuddin Faculty of Accountancy, MARA University of Technology, Johor, Malaysia Abstract Purpose – Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors’ demographic factors might impact on their perception of the relative importance of red flags in Malaysia, particularly in the Klang Valley area. Design/methodology/approach – This study employed a mailed survey as a method of data collection. The respondents to this survey are practicing auditors from audit firms in Kuala Lumpur. The sample of auditors is taken from the population of domestic listed audit firms with the Malaysian Institute of Accountants as of 27 March 2003. A simple random technique is applied to construct the sample. Findings – In general, subjects indicated that the operating and financial stability category was judged