Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures?
Year of publication: |
2019
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Authors: | Brazel, Joseph F. ; Schmidt, Jaime J. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 38.2019, 1, p. 103-122
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Subject: | audit | audit committee | fraud risk | nonfinancial measures | Wirtschaftsprüfung | Financial audit | Prüfungsausschuss des Aufsichtsrats | Audit committee | Finanzdienstleistung | Financial services | Betrug | Fraud | Prinzipal-Agent-Theorie | Agency theory |
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