Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures?
Joseph F. Brazel, Jaime J. Schmidt
| Year of publication: |
2019
|
|---|---|
| Authors: | Brazel, Joseph F. ; Schmidt, Jaime J. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 38.2019, 1, p. 103-122
|
| Subject: | audit | audit committee | fraud risk | nonfinancial measures | Prüfungsausschuss des Aufsichtsrats | Audit committee | Wirtschaftsprüfung | Financial audit | Betrug | Fraud | Risikomanagement | Risk management | Messung | Measurement | Corporate Governance | Corporate governance | Bilanzdelikt | Accounting fraud |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ajpt-52087 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012138395