Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk?
J. Efrim Boritz; Natalia Kochetova-Kozloski; Linda Robinson
| Year of publication: |
2015
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|---|---|
| Authors: | Boritz, Jefim E. ; Kochetova-Kozloski, Natalia ; Robinson, Linda |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 3, p. 881-915
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| Subject: | fraud | specialist | audit planning | audit procedures | Betrug | Fraud | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Bilanzdelikt | Accounting fraud | Jahresabschlussprüfung | Financial statement audit | Wirtschaftskriminalität | Economic crime |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011295577