Error or fraud? : the effect of omissions on management's fraud strategies and auditors' evaluations of identified misstatements
Erin L. Hamilton, Jason L. Smith
| Year of publication: |
2021
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|---|---|
| Authors: | Hamilton, Erin L. ; Smith, Jason |
| 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. 96.2021, 1, p. 225-249
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| Subject: | audit evidence | audit quality | fraud detection | misstatement | omission bias | omission strategy | Betrug | Fraud | Wirtschaftsprüfung | Financial audit | Bilanzdelikt | Accounting fraud | Dienstleistungsqualität | Service quality | Wirtschaftskriminalität | Economic crime | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/tar-2017-0355 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012439373