The effect of the strictness of consultation requirements on fraud consultation
Year of publication: |
2012
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Authors: | Gold, Anna ; Knechel, W. Robert ; Wallage, Philip |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 87.2012, 3, p. 925-949
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Subject: | auditing standards | consultation requirement | consultation propensity | deadline pressure | fraud | fraud risk | Betrug | Fraud | Unternehmensberatung | Consultancy services | Wirtschaftsprüfung | Financial audit | Bilanzdelikt | Accounting fraud | Risikomanagement | Risk management | Wirtschaftskriminalität | Economic crime | Prüfungsstandards | Auditing standards |
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