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Impact of fraud risk assessment on good corporate governance : case of public listed companies in Oman

Rehman, Ali; Fathyah Hashim - In: Business systems research : a system view accross … 11 (2020) 1, pp. 16-30

Background: Fraud risk assessment as a control mechanism is becoming necessary due to continuous and never-ending fraudulent activities. Frauds arise regardless of the existence of codes for corporate governance and available control activities such as those of internal and external audit units....

Persistent link: https://www.econbiz.de/10012215631

How audit fees are affectd by a client under SEC investigation

Scott, Winifred D.; Gist, Willie E. - In: International journal of accounting, auditing and … 10 (2014) 2, pp. 153-186

Persistent link: https://www.econbiz.de/10010351481

Effects of awareness of prior-year testing strategies and engagement risk on audit decisions

Fay, Rebecca; Jenkins, J. Gregory; Popova, Velina - In: Managerial auditing journal 30 (2015) 3, pp. 226-243

Persistent link: https://www.econbiz.de/10010505966

Do auditors' incentives affect materiality assessments of prior-period misstatements?

Christensen, Brant E.; Schmardebeck, Roy; Seidel, Timothy - In: Accounting, organizations and society : an … 101 (2022), pp. 1-24

Persistent link: https://www.econbiz.de/10013383239

Opening the black box of human resource allocations in audit firms : the assignment of audit partners to audit engagements

Wu, Bin; Wu, Yaqian; Zhang, Min; Li, Jiyuan - In: The British accounting review 56 (2024) 2, pp. 1-23

Persistent link: https://www.econbiz.de/10015062269

Internal control deficiencies in tax reporting : a detailed view

Graham, Lynford; Bedard, Jean C. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 917-942

Persistent link: https://www.econbiz.de/10011428927

Accelerated filing deadlines, internal controls, and financial statement quality : the case of originating misstatements

Boland, Colleen M.; Bronson, Scott N.; Hogan, Chris E. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 551-575

Persistent link: https://www.econbiz.de/10011374537

Internal control quality : the role of auditor-provided tax services

De Simone, Lisa; Ege, Matthew S.; Stomberg, Bridget - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1469-1496

Persistent link: https://www.econbiz.de/10011337676

The case of the frequent flyer fraudster

Delaney, John Thomas; Coe, Martin; Coussens, Jeffrey; … - In: Journal of accounting education 33 (2015) 3, pp. 219-227

Persistent link: https://www.econbiz.de/10011340232

Auditors' internal control over financial reporting decisions : analysis, synthesis, and research directions

Asare, Stephen K.; Fitzgerald, Brian C.; Graham, Lynford E. - In: Auditing : a journal of practice & theory 32 (2013), pp. 131-166

Persistent link: https://www.econbiz.de/10009761274