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Auditors' use of brainstorming in the consideration of fraud : reports from the field

Brazel, Joseph E.; Carpenter, Tina D.; Jenkins, J. Gregory - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1273-1301

Persistent link: https://www.econbiz.de/10008652265

Explaining away intentional misstatements : do management-provided excuses decrease auditor skepticism?

Hamilton, Erin L.; Smith, Jason; Carlisle, Melissa - In: Auditing : a journal of practice & theory 43 (2024) 1, pp. 151-166

Persistent link: https://www.econbiz.de/10014487010

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

This study explores two potential safeguards against liability when auditors exercise professional skepticism, but do 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...

Persistent link: https://www.econbiz.de/10012834559