Probabilistic audits and misreporting : the influence of audit process design on employee behavior
Corinna Ewelt-Knauer, Anja Schwering and Sandra Winkelmann
| Year of publication: |
2021
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|---|---|
| Authors: | Ewelt-Knauer, Corinna ; Schwering, Anja ; Winkelmann, Sandra |
| Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 30.2021, 5, p. 989-1012
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| Subject: | Employee anonymity | Employee audits | Performance misreporting | Process transparency | Wirtschaftsprüfung | Financial audit | Arbeitsverhalten | Work behaviour | Prozessmanagement | Business process management | Jahresabschlussprüfung | Financial statement audit |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/09638180.2021.1899014 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012653654