Remembering fraud in the future : investigating and improving auditors' attention to fraud during audit testing
Year of publication: |
2023
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Authors: | Austin, Ashley A. |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 2, p. 925-951
|
Subject: | fraud risk | implementation intentions | prospective memory | skeptical actions | Betrug | Fraud | Wirtschaftskriminalität | Economic crime | Wirtschaftsprüfung | Financial audit |
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