Explaining away intentional misstatements : do management-provided excuses decrease auditor skepticism?
Erin L. Hamilton, Jason L. Smith, Melissa Carlisle
| Year of publication: |
2024
|
|---|---|
| Authors: | Hamilton, Erin L. ; Smith, Jason ; Carlisle, Melissa |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 43.2024, 1, p. 151-166
|
| Subject: | excuse | fraud detection | fraudulent financial reporting | justification | management inquiry | management-provided explanation | omission | Betrug | Fraud | Bilanzdelikt | Accounting fraud | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/AJPT-2022-084 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014487010