relationship between level of auditing experience of auditors and perceived effectiveness of fraud detection techniques. The study …Purpose – The purpose of this paper is to explore perceptions of fraud detection techniques in the stock and warehouse … detection of fraud in the stock and warehousing cycle in Barbados and that the majority of the “more effective” audit procedures …

the relevant auditing standards. Furthermore, auditors appear to encounter corporate fraud only incidentally. About half …Purpose – The primary research question of this study is to what extent auditors comply with auditing standards once … they encounter fraud and whether compliance is associated with particular fraud characteristics (i.e. material versus …

fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures … between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly … relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice …

Accounting and Auditing Enforcement Releases (AAERs) by the US Securities and Exchange Commission (SEC) and two different control …

none) affect audit judgments. Design/methodology/approach – The paper is based on an experiment with auditing students … low trait skeptics. Participants who are more skeptical are more sensitive to fraud evidence at the evidence evaluation …

, auditing, corporate governance and education. Careful integration of these factors is necessary if there is to be any …

fraud risk. A total of 48 auditors from one Big 5 CPA firm were surveyed regarding the type of audit procedures they would … use in response to an increased likelihood of material misstatements caused by fraud. The auditors were provided with a …

that the Auditing Standards Board require the use of analytical procedures to improve the detection of fraudulent financial … nonfraudulent companies. Fraudulent firms were identified by examining the SEC's Accounting and Auditing Enforcement Releases issued … period, and industry. Using this matched‐pairs design, ratio analysis for a seven‐year period (i.e. the fraud year −/+ 3 …

profile companies coupled with bankruptcies of major companies caused by reported financial statement fraud have eroded public …