Brody, Richard G.; Golen, Steven P.; Reckers, Philip M. J. - In: Accounting and Business Research 28 (1997) 3, pp. 160-171
<title>Abstract</title> Professional standards place specific responsibilities on auditors for the discovery of material mis-statements in reports of corporate financial performance. Certain factors have been shown to increase the likelihood of fraudulent financial reporting. One warning sign is the...