Fukukawa, Hironori; Mock, Theodore J.; Srivastava, … - In: The Japanese Accounting Review 4 (2014) December, pp. 1-25
This paper introduces an approach to the assessment of financial statement fraud risk and audit program planning and illustrates its application by simulating its use in the 1999 audit of Olympus. The approach incorporates a rigorous approach to assessing risk and current standards and...
