The influence of judgment decomposition on auditors' fraud risk assessments : some trade-offs
Chad A. Simon, Jason L. Smith, Mark F. Zimbelman
| Year of publication: |
September 2018
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|---|---|
| Authors: | Simon, Chad A. ; Smith, Jason L. ; Zimbelman, Mark F. |
| 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. 93.2018, 5, p. 273-291
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| Subject: | affect | audit planning | decomposition | fraud risk assessment | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Betrug | Fraud | Bilanzdelikt | Accounting fraud | Dekompositionsverfahren | Decomposition method | Risiko | Risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52024 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011933704