The effect of fraud risk assessment frequency and fraud inquiry timing on auditors' skeptical judgments and actions
Kelsey R. Brasel, Richard C. Hatfield, Erin Burrell Nickell, Linda M. Parsons
| Year of publication: |
2019
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|---|---|
| Authors: | Brasel, Kelsey R. ; Hatfield, Richard C. ; Nickell, Erin Burrell ; Parsons, Linda M. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 33.2019, 1, p. 1-15
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| Subject: | professional skepticism | fraud inquiry | fraud risk assessment | AS 2401 | Betrug | Fraud | Wirtschaftsprüfung | Financial audit | Bilanzdelikt | Accounting fraud | Risikomanagement | Risk management | Wirtschaftskriminalität | Economic crime |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-52349 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012121876