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Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk?
Hoffman, Vicky B.; Zimbelman, Mark F. - In: The accounting review : a publication of the American … 84 (2009) 3, pp. 811-837
Persistent link: https://www.econbiz.de/10003860113
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Understanding auditors' sense of responsibility for detecting fraud within organizations
DeZoort, F. Todd; Harrison, Paul D. - In: Journal of business ethics : JOBE 149 (2018) 4, pp. 857-874
Persistent link: https://www.econbiz.de/10011867298
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Effect of brainstorming and expertise on fraud risk assessment
Mohd-Daniel Mohd-Nassir; Zuraidah Mohd Sanusi; Ghani, … - In: International journal of economics and financial issues … 6 (2016) 4, pp. 62-67
Persistent link: https://www.econbiz.de/10011781995
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The changing face of regulators' investigations into financial statement fraud
Lane, Richard; O'Connell, Brendan T. - In: Accounting research journal 22 (2009) 2, pp. 118-143
Persistent link: https://www.econbiz.de/10003891904
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Social responsibility and corporate reputation : the case of the Arthur Andersen Enron audit failure
Linthicum, Cheryl; Reitenga, Austin L.; Sanchez, Juan Manuel - In: Journal of accounting and public policy 29 (2010) 2, pp. 160-176
Persistent link: https://www.econbiz.de/10003974306
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Auditor conservatism following audit failures
Fafatas, Stephan A. - In: Managerial auditing journal 25 (2010) 7, pp. 639-658
Persistent link: https://www.econbiz.de/10003997166
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The mediated effect of SAS No. 99 and Sarbanes–Oxley officer certification on jurors’ evaluation of auditor liability
Victoravich, Lisa M. - In: Journal of accounting and public policy 29 (2010) 6, pp. 559-577
Persistent link: https://www.econbiz.de/10008778615
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Indicators of audit fees and fraud classification : impact of SOX
Lenard, Mary Jane; Petruska, Karin A.; Alam, Pervaiz; … - In: Managerial auditing journal 27 (2012) 5, pp. 500-525
Persistent link: https://www.econbiz.de/10009570027
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A copayment auditing scheme for financial misreporting
Ho, Shirley J.; Mallick, Sushanta Kumar - In: The international journal of accounting : TIJA 50 (2015) 1, pp. 53-74
Persistent link: https://www.econbiz.de/10010510728
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Does fraud training help auditors identify fraud risk factors?
Bierstaker, James; Hunton, James E.; Thibodeau, Jay C. - In: Advances in accounting behavioral research 15 (2012), pp. 85-100
Persistent link: https://www.econbiz.de/10009669580