Gold-Nöteberg, A.H.; Knechel, W.R.; Wallage, P. - Erasmus Research Institute of Management (ERIM), ERIM … - 2008
We investigate how the strictness of a requirement to consult on potential client fraud affects auditor assessments of fraud risk and the propensity to consult with firm experts. We test two specific forms of guidance about fraud consultations: (1) relatively strict (i.e., mandatory and binding)...