Hansen, J. V.; McDonald, J. B.; W. F. Messier, Jr.; … - In: Management Science 42 (1996) 7, pp. 1022-1032
Management fraud has become a topic of increasing interest to the public accounting profession. Prior research indicates that management fraud is seldom experienced by audiGtors. As a result, it is doubtful that auditors have a well-developed cognitive model for making fraud risk assessments as...