The influence of documentation specificity and priming on auditors' fraud risk assessments and evidence evaluation decisions
Jacqueline S. Hammersley; E. Michael Bamber; Tina D. Carpenter
Year of publication: |
2010
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Authors: | Hammersley, Jacqueline S. ; Bamber, E. Michael ; Carpenter, Tina D. |
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. 85.2010, 2, p. 547-571
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Subject: | Wirtschaftsprüfung | Financial audit | Betrug | Fraud | Risikomanagement | Risk management | Bilanzdelikt | Accounting fraud | Experiment |
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