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A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming
Dennis, Sean A.; Johnstone, Karla M. - In: Accounting, organizations and society : an … 66 (2018), pp. 14-28
Persistent link: https://www.econbiz.de/10011865429
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A Field Experiment Examining Audit Subordinates' Knowledge and a Partner-Led Intervention in Fraud Brainstorming
Dennis, Sean A. - 2018
In a field experiment, we leverage differences in audit subordinates' job-relevant knowledge about clients, fraud … brainstorming outcomes through changes in subordinates' mental representations of fraud risk, conditional on subordinate knowledge … professional skepticism, the number of new fraud risks identified, and changes in fraud risk assessments as a result of …
Persistent link: https://www.econbiz.de/10012936421
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Detecting asset misappropriation : a framework for external auditors
Kassem, Rasha - In: International journal of accounting, auditing and … 10 (2014) 1, pp. 1-42
Persistent link: https://www.econbiz.de/10010389714
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Implementing Benford's law in continuous monitoring applications
Singh, Kishore; Best, Peter - In: Journal of accounting & management information systems … 19 (2020) 2, pp. 379-404
Persistent link: https://www.econbiz.de/10012388758
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Impressions that arouse an auditor's suspicion of lying in an interview
Lee, Chih-Chen; Welker, Robert B. - In: International journal of auditing : IJA 19 (2015) 3, pp. 295-306
Persistent link: https://www.econbiz.de/10011523021
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Design and implementation of continuous monitoring and auditing in SAP enterprise resource planning
Singh, Kishore; Best, Peter - In: International journal of auditing : IJA 19 (2015) 3, pp. 307-317
Persistent link: https://www.econbiz.de/10011523029
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Fraud auditing in electronic accounting practices
Yükçü, Süleyman; Gönen, Seçkin - In: Inventi impact: microfinance & banking (2012) 3, pp. 134-145
Persistent link: https://www.econbiz.de/10009685812
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Statistical detection of fraud in the reporting of Croatian public companies
Slijepčević, Siniša; Blašković, Branimir - In: Financial theory and practice 38 (2014) 1, pp. 81-96
Persistent link: https://www.econbiz.de/10010439709
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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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The value of audit and the economic history of market
Tan, Boon Seng - In: International journal of economics and accounting : IJEA 6 (2015) 4, pp. 346-351
Persistent link: https://www.econbiz.de/10011550220