Can thinking about alternative explanations promote professional skepticism?
Year of publication: |
2024
|
---|---|
Authors: | Rose, Anna M. ; Rose, Jacob M. ; Rotaru, Kristian ; Suh, Ikseon ; Thibodeau, Jay C. ; Schulz, Axel |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 38.2024, 4, p. 191-206
|
Subject: | counterfactual | fraud risk | mindset | professional skepticism | Betrug | Fraud | Wirtschaftsprüfung | Financial audit | Experiment |
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