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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 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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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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Internal audit quality and earnings management
Prawitt, Douglas F.; Smith, Jason L.; Wood, David A. - In: The accounting review : a publication of the American … 84 (2009) 4, pp. 1255-1280
Persistent link: https://www.econbiz.de/10003881177
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Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management
Burnett, Brian M.; Cripe, Bradrick M.; Martin, Gregory W.; … - In: The accounting review : a publication of the American … 87 (2012) 6, pp. 1861-1884
Persistent link: https://www.econbiz.de/10009689592
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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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Fraud brainstorming group composition in auditing : the persuasive power of a skeptical minority
McAllister, Michelle; Blay, Allen D.; Kadous, Kathryn - In: The accounting review : a publication of the American … 96 (2021) 3, pp. 431-448
Persistent link: https://www.econbiz.de/10012596303
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The impact of partners' economic incentives on audit quality in Big 4 partnerships
Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 129-152
Persistent link: https://www.econbiz.de/10012703004
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Does public company accounting oversight board regulatory enforcement deter low-quality audits?
Lamoreaux, Phillip T.; Mowchan, Michael; Zhang, Wei - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 335-366
Persistent link: https://www.econbiz.de/10014303166