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Ownership structure, financial reporting fraud and audit quality : Chinese evidence
Chen, Yu; Rezaee, Zabihollah - In: International journal of accounting, auditing and … 9 (2013) 1, pp. 75-99
Persistent link: https://www.econbiz.de/10009793406
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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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A new approach to estimating the relation between audit fees and financial misconduct
Chakrabarty, Bidisha; Duellman, Scott; Hyman, Michael A. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 41-61
Persistent link: https://www.econbiz.de/10012297546
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The Roslyn School District fraud : improving school district internal control and financial oversight
Elder, Randal J.; Yebba, Alfred A. - In: Issues in accounting education 32 (2017) 4, pp. 25-39
Persistent link: https://www.econbiz.de/10011789885
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Fraud and going-concern assessments during COVID-19 : perception of Fijian auditors
Devi, Jyotika; Guiwasa, Sereana; Shivani, Shiva; Nand, … - In: International journal of critical accounting : IJCA 13 (2023) 2, pp. 151-164
Persistent link: https://www.econbiz.de/10014307762
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CPA perceptions of the marketability, career enhancements and quality of services of certified fraud examiners
Morgan, Mark; Nix, Wayne - In: The southern business & economic journal 34 (2011) 3/4, pp. 31-50
Persistent link: https://www.econbiz.de/10010126532
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Speak up or shut up? : the moderating role of credibility on auditor remedial defense tactics
Grenier, Jonathan; Pomeroy, Bradley; Reffett, Andrew - In: Auditing : a journal of practice & theory 31 (2012) 4, pp. 65-83
Persistent link: https://www.econbiz.de/10009682065
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The Case of Undetected Fraud : Can Audit Firm Policies or Highlighting the Fraud Examiner’s Role Reduce Juror Assessments of Auditor Negligence?
Brazel, Joseph F. - 2020
not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and … (2) providing jurors with key differences between the role of a fraud examiner and the role of an auditor as a reference … decrease negligence findings for auditors who do not detect a fraud. However, providing the role of a fraud examiner as a …
Persistent link: https://www.econbiz.de/10012834559
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Error or fraud? : the effect of omissions on management's fraud strategies and auditors' evaluations of identified misstatements
Hamilton, Erin L.; Smith, Jason - In: The accounting review : a publication of the American … 96 (2021) 1, pp. 225-249
Persistent link: https://www.econbiz.de/10012439373
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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