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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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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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Accounting fraud, auditing, and the role of government sanctions in China
Lisic, Ling Lei; Silveri, Sabatino; Song, Yanheng; Wang, Kun - In: Journal of business research : JBR 68 (2015) 6, pp. 1186-1195
Persistent link: https://www.econbiz.de/10010529924
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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
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Measuring accounting fraud and irregularities using public and private enforcement
Donelson, Dain C.; Kartapanis, Antonis; McInnis, John; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 183-213
Persistent link: https://www.econbiz.de/10012703007
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Creativity amidst standardization : is creativity related to auditors' recognition of and responses to fraud risk cues?
Herron, Eddward T.; Cornell, Robert M. - In: Journal of business research : JBR 132 (2021), pp. 314-326
Persistent link: https://www.econbiz.de/10012581609
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Error or fraud? : the effect of omissions on management's fraud strategies and auditors' evaluations of identified misstatements
Hamilton, Erin L.; Smith, Jason - In: The accounting review : a publication of the American … 96 (2021) 1, pp. 225-249
Persistent link: https://www.econbiz.de/10012439373