Fraud and error misstatements and auditor liability : the moderating role of the evaluator's auditing knowledge
Thanyawee Pratoomsuwan, Orapan Yolrabil
| Year of publication: |
2020
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|---|---|
| Authors: | Thanyawee Pratoomsuwan ; Yolrabil, Orapan |
| Published in: |
DLSU business & economics review. - Manila : Univ., ISSN 0116-7111, ZDB-ID 2500625-3. - Vol. 30.2020, 1, p. 42-55
|
| Subject: | misstatement due to error | misstatement due to fraud | auditing knowledge | experiment | auditor liability | counterfactual reasoning | Wirtschaftsprüfung | Financial audit | Betrug | Fraud | Haftung | Liability | Bilanzdelikt | Accounting fraud |
| 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://www.econbiz.de/10013470876