Professional skepticism : the effects of a partner's influence and the level of fraud indicators on auditors' fraud judgments and actions
Year of publication: |
2013
|
---|---|
Authors: | Carpenter, Tina D. ; Reimers, Jane L. |
Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 25.2013, 2, p. 45-69
|
Subject: | audit procedures | fraud risk assessments | professional skepticism | tone at the top | Wirtschaftsprüfung | Financial audit | Betrug | Fraud | Bilanzdelikt | Accounting fraud | Risikomanagement | Risk management | Wirtschaftskriminalität | Economic crime |
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