fraud are more likely to hold auditors liable for damages when the auditors identified the perpetrated fraud as a fraud risk … assessments due to the fact that the auditors identified (i.e., were aware of) the fraud risk but did not detect the fraud, or …Commentators express concern that when auditors investigate for but fail to detect fraud, jurors might effectively …

-concern and fraud risk and the planning and performance of the financial statement audit. We analyze the association between the … whether going-concern and fraud risk assessments have an effect on the persuasiveness, timing and extent of audit evidence … gathered. Our results indicate that both fraud risk and going-concern risk are significantly related to RMM. Our results also …

implemental mindsets: Prompted deciders follow the unconventional plan without regard to underlying fraud risk and unprompted … and no prompt conditions, they identify plans that are strongly linked to their own fraud risk assessments and that better … in response to identified fraud risk – it helps when a prompt is present or not, suggesting it complements rather than …

implemental mindsets: Prompted deciders follow the unconventional plan without regard to underlying fraud risk and unprompted … prompt conditions, they identify plans that are strongly linked to their own fraud risk assessments and that better align … identified fraud risk – it helps when a prompt is present or not, suggesting it complements rather than merely substitutes for …

This paper responds to recent questions posed by PCAOB regarding how to more effectively utilize fraud risk assessments … in the audit process. It examines the effects of explicitly integrating fraud risk assessments into auditors' judgments … (i.e., based on inherent and control risk) or a new type-based view of RMM (i.e., based on error and fraud risk). The …

flows outperform both prior year balances and relations within the client’s financial data when assessing fraud risk. Of all … substantially exceeds that of its industry, it may be too good to be true and auditors should consider increasing their fraud risk …Fraud detection is among the highest priorities for the accounting profession, standard setters, regulators, and …