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The effect of the strictness of consultation requirements on fraud consultation
Gold, Anna; Knechel, W. Robert; Wallage, Philip - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 925-949
Persistent link: https://www.econbiz.de/10009565241
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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
restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …
Persistent link: https://www.econbiz.de/10012176099
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Development of a decision support system for client acceptance in independent audit process
Cebi, Selcuk; Karakurt, Necip Fazıl; Kurtulus, Erkan; … - In: International journal of accounting information systems 53 (2024), pp. 1-23
Persistent link: https://www.econbiz.de/10015072506
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Understanding investor perceptions of financial statement fraud and their use of red flags : evidence from the field
Brazel, Joseph F.; Jones, Keith L.; Thayer, Jane; … - In: Review of accounting studies 20 (2015) 4, pp. 1373-1406
Persistent link: https://www.econbiz.de/10011396627
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Using evidential reasoning technology to enhance the audit quality assurance inspection process
Mock, Theodore J.; Ragothaman, Srinivasan C.; … - In: Journal of emerging technologies in Accounting 15 (2018) 1, pp. 29-43
Persistent link: https://www.econbiz.de/10012418982
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Fraud risk analysis in the financial audit based on the indicators for detection of accounting manipulations
Oltean, Ionela-Maria - In: Review of economic studies and research Virgil Madgearu 9 (2016) 2, pp. 93-122
Persistent link: https://www.econbiz.de/10011719963
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The risk of fraud in family firms : assessments of external auditors
Krishnan, Gopal; Peytcheva, Marietta - In: Journal of business ethics : JOBE 157 (2019) 1, pp. 261-278
Persistent link: https://www.econbiz.de/10012030672
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Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures?
Brazel, Joseph F.; Schmidt, Jaime J. - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 103-122
Persistent link: https://www.econbiz.de/10012138395
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Coordination and communication challenges in global group audits
Downey, Denise Hanes; Bedard, Jean C. - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 123-147
Persistent link: https://www.econbiz.de/10012138397
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Evaluating the intentionality of identified misstatements : how perspective can help auditors in distinguishing error from fraud
Hamilton, Erin L. - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 57-78
Persistent link: https://www.econbiz.de/10011620212