الفهرس 
Literature Review — Audit Quality and Fraud in the Financial StatementsOnly 14 pages are availabe for public view
 |  | from | 201 |  |  |
| | | from | 201 | | |
Abstract
The main objective of the study is to use the Fraud Hexagon Model to improve the understanding behind the main elements which lead to the commitment of fraud. In order to achieve this objective, the researcher conducted an applied study to a sample of 10 companies listed on the Egyptian Stock Exchange. For Testing the hypotheses multiple regression analysis was used. Finally, The results indicated that the major element- collusion - plays an essential role in forcing people to commit fraud, and fraud Hexagon model is more suitable in detecting fraud in the financial statements compared to fraud pentagon model.