Fraud and error misstatements and auditor liability : the moderating role of the evaluator's auditing knowledge
Year of publication: |
2020
|
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Authors: | Thanyawee Pratoomsuwan ; Yolrabil, Orapan |
Published in: |
DLSU business & economics review. - Manila : Univ., ISSN 0116-7111, ZDB-ID 2500625-3. - Vol. 30.2020, 1, p. 42-55
|
Subject: | misstatement due to error | misstatement due to fraud | auditing knowledge | experiment | auditor liability | counterfactual reasoning | Wirtschaftsprüfung | Financial audit | Betrug | Fraud | Ländlicher Raum | Rural area | Haftung | Liability | Experiment |
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