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Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan

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...

Persistent link: https://www.econbiz.de/10011262810

Bayesian Fraud Risk Formula for Financial Statement Audits

SRIVASTAVA, RAJENDRA P.; MOCK, THEODORE J.; TURNER, JERRY L. - In: Abacus 45 (2009) 1, pp. 66-87

Persistent link: https://www.econbiz.de/10005315294

Multiple hypothesis evaluation in auditing

Srivastava, Rajendra P.; Wright, Arnold; Mock, Theodore J. - In: Accounting and Finance 42 (2002) 3, pp. 251-277

Persistent link: https://www.econbiz.de/10005142445

The Development of Worldwide Sustainability Reporting Assurance

Mock, Theodore J.; Rao, Sunita S.; Srivastava, Rajendra P. - In: Australian Accounting Review 23 (2013) 4, pp. 280-294

Persistent link: https://www.econbiz.de/10010728573

The Dempster-Shafer Theory: An Introduction and Fraud Risk Assessment Illustration

Srivastava, Rajendra P.; Mock, Theodore J.; Gao, Lei - In: Australian Accounting Review 21 (2011) 3, pp. 282-291

Persistent link: https://www.econbiz.de/10011202484