Verwey, Inez G. F.; Asare, Stephen Kwaku - In: Journal of business ethics : JBE 176 (2022) 2, pp. 381-395
clients’ fraudulent financial reporting (fraud), research using ethical theory to examine auditors’ fraud detection remains … limited. We provide evidence on the joint effect of ethical idealism and trait skepticism on auditors’ fraud judgments … skepticism have a complementary effect on auditors’ fraud planning performance. This is because the former determines an auditor …