Most frauds perpetrated by senior managers take longer to uncover than those by other occupational groups and they … fraud and in some countries it is statutory. However, the existing approach does not catch managerial fraudsters quickly or … very often. In Managerial Fraud, Dr Terry Sheridan reports the findings of her study of fraudulent executives. Her work …

Auditors' fraud detection is critical – undetected frauds impose costs on users and auditors. We propose auditors …' fraud risk identification during end-of-audit analytical procedures is affected by working under a completion (“just get it … done”) goal versus a “refuse to accept” goal (with a desired conclusion that fraud risks remain). In an experiment, a …