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Does intent modify risk-based auditing?
Kachelmeier, Steven J.; Majors, Tracie; Williamson, … - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2181-2201
Persistent link: https://www.econbiz.de/10010469139
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Identification of perceived interviewee behaviors that influence auditors' assessment of deception
Lee, Chih-chen; Welker, Robert B. - In: International journal of auditing : IJA 12 (2008) 3, pp. 205-220
Persistent link: https://www.econbiz.de/10003781980
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The effect of the strictness of consultation requirements on fraud consultation
Gold, Anna; Knechel, W. Robert; Wallage, Philip - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 925-949
Persistent link: https://www.econbiz.de/10009565241
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Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk?
Boritz, Jefim E.; Kochetova-Kozloski, Natalia; … - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 881-915
Persistent link: https://www.econbiz.de/10011295577
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Finding needles in a haystack : using data analytics to improve fraud prediction
Perols, Johan L.; Bowen, Robert M.; Zimmermann, Carsten; … - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 221-245
Persistent link: https://www.econbiz.de/10011674087
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The effects of auditor tenure on fraud and its detection
Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L. - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 297-318
Persistent link: https://www.econbiz.de/10012121944
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The effects of fraud and going-concern risk on auditors' assessments of the risk of material misstatement and resulting audit procedures
Blay, Allen D.; Sneathen, L. Dwight; Kizirian, Tim - In: International journal of auditing : IJA 11 (2007) 3, pp. 149-163
Persistent link: https://www.econbiz.de/10003593670
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Establishing proactive auditor responsibilities in relation to fraud : the role of the courts and professional bodies in Denmark
Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper - In: International journal of auditing : IJA 16 (2012) 1, pp. 79-97
Persistent link: https://www.econbiz.de/10009510646
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An experimental investigation of professional skepticism in audit interviews
Lee, Chih-chen; Welker, Robert B.; Wang, Te-wei - In: International journal of auditing : IJA 17 (2013) 2, pp. 213-226
Persistent link: https://www.econbiz.de/10009764851
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Risk-based auditing, strategic prompts, and auditor sensitivity to the strategic risk of fraud
Bowlin, Kendall - In: The accounting review : a publication of the American … 86 (2011) 4, pp. 1231-1253
Persistent link: https://www.econbiz.de/10009297057