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Incentives for dishonesty : an experimental study with internal auditors
Balafoutas, Loukas; Czermak, Simon; Eulerich, Marc; … - 2017 - This version: 20 April 2017
This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...
Persistent link: https://www.econbiz.de/10011639592
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The value of restatement to fraud prediction
Qiu, Shi; He, Hong-Qu; Luo, Yuan-sheng - In: Journal of business economics and management 20 (2019) 6, pp. 1210-1237
A financial report restatement reflects errors in the previous financial statement, and thus it increases investors' doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese...
Persistent link: https://www.econbiz.de/10012176099
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The role of internal audit as a tool for detecting fraud
Burzyńska, Dorota; Jabłońska, Małgorzata - In: Economic and environmental studies : a journal for … 18 (2018) 2, pp. 483-497
internal audit, which is the basis for good management. The aim of this article is to present the nature and role of internal … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process … importance of the risk management process in the internal audit activity. …
Persistent link: https://www.econbiz.de/10011874647
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Uncovering financial fraud : the vital role of forensic accounting and auditing in modern business practice
Đukić, Tadija; Pavlović, Miloš; Grdinić, Vladimir - In: Ekonomske teme 61 (2023) 3, pp. 407-418
This article explores the critical roles of forensic accounting and auditing in modern business, focusing on uncovering financial irregularities and promoting transparency. Through a meticulous literature review and analysis, the study emphasizes the significance of these practices. The purpose...
Persistent link: https://www.econbiz.de/10014490421
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Does a Completion Goal Impede Auditors’ Identification of Fraud Risk? The Benefit of a Refuse to Accept Goal and Influence of Professional Identity
Majors, Tracie M. - 2020
' fraud risk identification during end-of-audit analytical procedures is affected by working under a completion (“just get it …
Persistent link: https://www.econbiz.de/10012846119
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Fintech in Financial Reporting and Audit for Fraud Prevention and Safeguarding Equity Investments
Roszkowska, Paulina - 2020
Purpose – The aim of this paper is to explore the audit-related causes of financial scandals and advise how emerging ….Design/methodology/approach – The study uses the case studies of Enron and Arthur Andersen to document the evidence of audit-related issues in … intelligence solutions have different functionality and can effectively solve various financial reporting and audit …
Persistent link: https://www.econbiz.de/10012824891
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Detecting Fraud : What are Auditors’ Responsibilities?
Chong, H. Gin - 2020
High-profile fraud cases have continued to make the news over the past few years. But exactly what are auditors' responsibilities when it comes to detecting fraud? The author of this article reveals that the auditing profession has come full circle-from being responsible to not being responsible...
Persistent link: https://www.econbiz.de/10012829112
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Fighting Accounting Fraud Through Forensic Data Analytics
Jofre, Maria - 2018
Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit accounting fraud, hence the need for non-static regulatory...
Persistent link: https://www.econbiz.de/10012919651
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The Effect of Forensic Expertise and Time Pressure on Fraud Risk Assessment and Responsiveness
Verwey, Inez - 2016
not only plan less effective audit procedures than forensic specialists but also the performance difference is more … fraud risk assessment and the planning of audit procedures for both groups. Taken together, the results provide evidence …
Persistent link: https://www.econbiz.de/10012979914
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The Effect of Forensic Expertise and Time Pressure on Fraud Risk Assessment and Responsiveness
Verwey, Inez - 2016
not only plan less effective audit procedures than forensic specialists but also the performance difference is more … fraud risk assessment and the planning of audit procedures for both groups. Taken together, the results provide evidence …
Persistent link: https://www.econbiz.de/10012979915