BRAZEL, JOSEPH F.; JONES, KEITH L.; ZIMBELMAN, MARK F. - In: Journal of Accounting Research 47 (2009) 5, pp. 1135-1166
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This study examines whether auditors can effectively use nonfinancial measures (NFMs) to assess the reasonableness of financial performance and, thereby, help detect financial statement fraud (hereafter, fraud). If auditors or other interested parties (e.g., directors, lenders,...
