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Search: subject_exact:"Bilanzdelikt"
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Accounting fraud
19
Bilanzdelikt
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Advances in accounting : a research annual
Auditing : a journal of practice & theory
Creative accounting, fraud and international accounting scandals
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The accounting review : a publication of the American Accounting Association
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ECONIS (ZBW)
19
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1
Explaining away intentional misstatements : do management-provided excuses decrease auditor skepticism?
Hamilton, Erin L.
;
Smith, Jason
;
Carlisle, Melissa
- In:
Auditing : a journal of practice & theory
43
(
2024
)
1
,
pp. 151-166
Persistent link: https://www.econbiz.de/10014487010
Saved in:
2
Game changer : can modifications to audit firm communication improve auditors' actions in response to heightened fraud risk?
Austin, Ashley A.
;
Carpenter, Tina D.
- In:
Auditing : a journal of practice & theory
41
(
2022
)
2
,
pp. 1-26
Persistent link: https://www.econbiz.de/10013346647
Saved in:
3
Cultural differences in auditors' compliance with audit firm policy on fraud risk assessment procedures
Bik, Olof
;
Hooghiemstra, Reggy
- In:
Auditing : a journal of practice & theory
37
(
2018
)
4
,
pp. 25-48
Persistent link: https://www.econbiz.de/10011975643
Saved in:
4
Does benchmark-beating detect earnings management? : evidence from accounting irregularities
Harris, David Garland
;
Shi, Linna
;
Xie, Hong
- In:
Advances in accounting : a research annual
41
(
2018
),
pp. 25-45
Persistent link: https://www.econbiz.de/10011872617
Saved in:
5
Auditing related party transactions : evidence from audit opinions and restatements
Fang, Junxiong
;
Lobo, Gerald J.
;
Zhang, Yinqi
;
Zhao, Yuping
- In:
Auditing : a journal of practice & theory
37
(
2018
)
2
,
pp. 73-106
Persistent link: https://www.econbiz.de/10011900498
Saved in:
6
Evaluating the intentionality of identified misstatements : how perspective can help auditors in distinguishing error from fraud
Hamilton, Erin L.
- In:
Auditing : a journal of practice & theory
35
(
2016
)
4
,
pp. 57-78
Persistent link: https://www.econbiz.de/10011620212
Saved in:
7
Selecting audit samples using Benford's law
Silva, Carlos Gomes da
;
Carreira, Pedro M. R.
- In:
Auditing : a journal of practice & theory
32
(
2013
)
2
,
pp. 53-65
Persistent link: https://www.econbiz.de/10009751196
Saved in:
8
Auditor perceptions of client narcissism as a fraud attitude risk factor
Johnson, Eric N.
;
Kuhn, John R.
;
Apostolou, Barbara A.
; …
- In:
Auditing : a journal of practice & theory
32
(
2013
)
1
,
pp. 203-219
Persistent link: https://www.econbiz.de/10009721273
Saved in:
9
An examination of anonymous and non-anonymous fraud reporting channels
Kaplan, Steven E.
;
Pany, Kurt
;
Samuels, Janet
;
Zhang, Jian
- In:
Advances in accounting : a research annual
28
(
2012
)
1
,
pp. 88-95
Persistent link: https://www.econbiz.de/10009570833
Saved in:
10
Internal auditors' fraud judgments : the benefits of brainstorming in groups
Carpenter, Tina D.
;
Reimers, Jane L.
;
Fretwell, Phillip Z.
- In:
Auditing : a journal of practice & theory
30
(
2011
)
3
,
pp. 211-224
Persistent link: https://www.econbiz.de/10009301864
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