Purpose The study aims to explore the reasons behind external auditors' failure to detect and report fraud. Design/methodology/approach Semi-structured interviews were conducted with twenty-four experienced Big 4 auditors. Findings The present study reveals power issues within audit firms and...

Purpose Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard audits. Design/methodology/approach Semi-structured interviews were conducted with 24 experienced external...