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profession's stance towards fraud detection as an audit goal and its attention to the implementation of this goal. A quantitative … content analysis of the editions finds that the amount of text expressing a position on the auditor's fraud detection … in the last decades. In contrast, text explaining how to detect fraud lagged the three positions variables (affirmation …
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. This citation penalty is more severe when the associated retracted article involves fraud or misconduct, relative to cases …
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