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Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
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Can identifying and investigating fraud risks increase auditors' liability?
Reffett, Andrew B. - In: The accounting review : a publication of the American … 85 (2010) 6, pp. 2145-2167
Persistent link: https://www.econbiz.de/10008807045
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Auditors' use of brainstorming in the consideration of fraud : reports from the field
Brazel, Joseph E.; Carpenter, Tina D.; Jenkins, J. Gregory - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1273-1301
Persistent link: https://www.econbiz.de/10008652265
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Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams
Chen, Clara Xiaoling; Trotman, Ken T.; Zhou, Flora - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 175-198
Persistent link: https://www.econbiz.de/10010488121
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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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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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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
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The equilibrium relationships between performance-based pay, performance, and the commission and detection of fraudulent misreporting
Qiu, Buhui; Slezak, Steve L. - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 325-356
Persistent link: https://www.econbiz.de/10012138255
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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