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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
Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset … common type of occupational fraud. This motivated the current study to examine areas related to asset misappropriation that … had never been examined before and alert external auditors in Egypt to a type of fraud which was given less attention. The …
Persistent link: https://www.econbiz.de/10010741437
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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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Strategic audit inquiry : the impact of timing and the promotion of statutory protections on client fraud disclosures
Lauck, John R.; Perreault, Stephen J.; Rakestraw, Joseph R. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 3, pp. 153-167
Persistent link: https://www.econbiz.de/10012306169
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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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Evaluating the intentionality of identified misstatements : how perspective can help auditors in distinguishing error from fraud
Hamilton, Erin L. - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 57-78
Persistent link: https://www.econbiz.de/10011620212
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Fraud risk and audit quality : the case of US public firms
Chaari, Hela Frikha; Belanès, Amel; Lajmi, Azhaar - In: Copernican Journal of Finance & Accounting : CJF&A 11 (2022) 1, pp. 29-47
Persistent link: https://www.econbiz.de/10013347669
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Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk?
Boritz, Jefim E.; Kochetova-Kozloski, Natalia; … - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 881-915
Persistent link: https://www.econbiz.de/10011295577
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Accounting fraud, auditing, and the role of government sanctions in China
Lisic, Ling Lei; Silveri, Sabatino; Song, Yanheng; Wang, Kun - In: Journal of business research : JBR 68 (2015) 6, pp. 1186-1195
Persistent link: https://www.econbiz.de/10010529924
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Audit Expectation Gap : Fraud Detection and Other Factors
Saladrigues, Ramon - 2019
studies coincide in highlighting fraud detection, independence, erroneous expectations, nature of the audit process and the … factors: the role of the auditor when fraud is detected …
Persistent link: https://www.econbiz.de/10012904606
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Auditing techniques to minimize accounting related fraud and errors : a qualitative analysis with the interview method
Kızıl, Cevdet; Muzır, Erol; Yılmaz, Vildan - In: Emerging Markets Journal : EMAJ 11 (2021) 1, pp. 95-103
Persistent link: https://www.econbiz.de/10012659909