Similar Search Results

Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation

Chen, Qiu; Kelly, Khim; Salterio, Steven E. - In: Accounting, Organizations and Society 37 (2012) 2, pp. 95-115

Audits are claimed to not only enhance the detection of fraud but also the deterrence of fraud. This study examines whether different audit procedures and attitudes conveyed to management deter aggressive earnings management that may be fraudulent, and whether such different procedures and...

Persistent link: https://www.econbiz.de/10010577937

Fifteen years in the trenches: Auditor–client negotiations exposed and explored

Salterio, Steven E. - In: Accounting and Finance 52 (2012) 10, pp. 233-286

Persistent link: https://www.econbiz.de/10010581495

Auditing : assurance & risk

Knechel, Warren Robert; Salterio, Steven E.; Ballou, Brian - 2007 - 3. ed.

Persistent link: https://www.econbiz.de/10004876153

"Transparency" in accounting and corporate governance : making sense of multiple meanings

Stein, Mitchell J.; Salterio, Steven E.; Shearer, Teri - In: Accounting and the public interest 17 (2017) 1, pp. 31-59

Persistent link: https://www.econbiz.de/10011864817