Narrow search
Showing 1 - 3 of 3
Cover Image
The influence of documentation specificity and priming on auditors' fraud risk assessments and evidence evaluation decisions
Hammersley, Jacqueline S.; Bamber, E. Michael; … - In: The accounting review : a publication of the American … 85 (2010) 2, pp. 547-571
Persistent link: https://www.econbiz.de/10003970644
Cover Image
The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions
Hammersley, Jacqueline S. - 2009
The Public Company Accounting Oversight Board (PCAOB) recently suggested that auditors' lack of specific fraud planning documentation has led auditors to devote insufficient attention to fraud risks in subsequent audit work. Guided by Support Theory, we experimentally investigate how the...
Persistent link: https://www.econbiz.de/10013156590
Cover Image
The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions
Hammersley, Jacqueline S. - 2009
The Public Company Accounting Oversight Board (PCAOB) recently suggested that auditors' lack of specific fraud planning documentation has led auditors to devote insufficient attention to fraud risks in subsequent audit work. Guided by Support Theory, we experimentally investigate how the...
Persistent link: https://www.econbiz.de/10012720904