, Audit Conclusions and Reporting, now requires explicit acknowledgement of the auditor's responsibility for fraud procedures … wording as to the auditor's fraud detection responsibility. Results indicate that while U.S. users' perceptions increase … positively when fraud wording is added, French perceptions remain unchanged. Overall, our results suggest that both U.S. and non …

Ausgangslage -- Grundlagen zum Phänomen Wirtschaftskriminalität -- Tax Fraud -- Unternehmen im Fokus von … Selbstregulierung -- Forensic Accounting -- Anti-Fraud Management als Risikomanagementdisziplin. …Das Thema ist von höchster Brisanz in Unternehmen, da ein fehlendes oder unzureichendes Anti-Fraud Management längst …

considered as an example of good practices that may help organizations prevent fraud. Fraud was considered under a perspective of …