The effects of tone at the top and coordination with external auditors on internal auditors' fraud risk assessments
Year of publication: |
December 2017
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Authors: | Wang, Isabel Z. ; Fargher, Neil |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 57.2017, 4, p. 1177-1202
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Subject: | Tone at the top | Coordination between internal and external auditors | Fraud risk assessment | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Betrug | Fraud | Interne Revision | Internal audit | Bilanzdelikt | Accounting fraud | Internes Kontrollsystem | Internal control |
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