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The effect of fraud risk assessment frequency and fraud inquiry timing on auditors' skeptical judgments and actions
Brasel, Kelsey R.; Hatfield, Richard C.; Nickell, Erin … - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10012121876
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Audit committee oversight of fraud risk : the role of social ties, professional ties, and governance characteristics
Wilbanks, Robert M.; Hermanson, Dana R.; Sharma, Vineeta D. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 21-38
Persistent link: https://www.econbiz.de/10011745900
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Insights for research and practice : what we learn about fraud from other disciplines
Trompeter, Gregory M.; Carpenter, Tina D.; Jones, Keith L. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 4, pp. 769-804
Persistent link: https://www.econbiz.de/10010472928
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Does tenuremMatter : role of the corporate secretary in Chinese-listed firms
Wang, Chen; Ye, Qing; Goyal, Abhinav - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 181-205
Persistent link: https://www.econbiz.de/10012121912
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A new approach to estimating the relation between audit fees and financial misconduct
Chakrabarty, Bidisha; Duellman, Scott; Hyman, Michael A. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 41-61
Persistent link: https://www.econbiz.de/10012297546
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The consequences of accounting failure for innovation : a multi-level analysis
Hess, Megan F.; Hess, Andrew M. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 109-124
Persistent link: https://www.econbiz.de/10012297564
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Fraud risk awareness and the likelihood of audit enforcement action
Eutsler, Jared; Nickell, Erin Burrell; Robb, Sean W. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 3, pp. 379-392
Persistent link: https://www.econbiz.de/10011552115
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Tax professionals' responsibility for fraud detection : the effects of engagement type and audit status
DeZoort, F. Todd; Harrison, Paul D.; Schnee, Edward J. - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 289-306
Persistent link: https://www.econbiz.de/10009568289
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Strategic audit inquiry : the impact of timing and the promotion of statutory protections on client fraud disclosures
Lauck, John R.; Perreault, Stephen J.; Rakestraw, Joseph R. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 3, pp. 153-167
Persistent link: https://www.econbiz.de/10012306169
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Audit digitalization and its consequences on the audit expectation gap : a critical perspective
Fotoh, Lazarus Elad; Lorentzon, Johan Ingemar - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 43-69
Persistent link: https://www.econbiz.de/10014314677