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Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk?
Boritz, Jefim E.; Kochetova-Kozloski, Natalia; … - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 881-915
Persistent link: https://www.econbiz.de/10011295577
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The influence of judgment decomposition on auditors' fraud risk assessments : some trade-offs
Simon, Chad A.; Smith, Jason L.; Zimbelman, Mark F. - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 273-291
Persistent link: https://www.econbiz.de/10011933704
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Offsetting misstatements : the effect of misstatement distribution, quantitative materiality, and client pressure on auditors' judgments
Messier, William F.; Schmidt, Martin - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 335-357
Persistent link: https://www.econbiz.de/10011906634
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Das Going-Public-Prinzip : Konzeption und praktische Implikationen
Adam, Silke; Quick, Reiner - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 62 (2010) 3, pp. 243-258
Persistent link: https://www.econbiz.de/10003980515
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Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk?
Hoffman, Vicky B.; Zimbelman, Mark F. - In: The accounting review : a publication of the American … 84 (2009) 3, pp. 811-837
Persistent link: https://www.econbiz.de/10003860113
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Rekonstruktion wirtschaftlicher Tatbestände und kritische Nachweiswürdigung bei Prüfungen
Gronewold, Ulfert - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 63 (2011) 2, pp. 198-222
Persistent link: https://www.econbiz.de/10008990117
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Bilanzbonitätsrating und risikoorientierter Prüfungsansatz
Baetge, Jörg; Melcher, Thorsten; Stöppel, Dirk - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 63 (2011) 2, pp. 121-139
Persistent link: https://www.econbiz.de/10008990121
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Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?
Czerney, Keith; Schmidt, Jaime J.; Thompson, Anne M. - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2115-2149
Persistent link: https://www.econbiz.de/10010469145
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Corporate social responsibility and the market reaction to negative events : evidence from inadvertent and fraudulent restatement announcements
Bartov, Eli; Marra, Antonio; Momenté, Francesco - In: The accounting review : a publication of the American … 96 (2021) 2, pp. 81-106
Persistent link: https://www.econbiz.de/10012508187
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Measuring accounting fraud and irregularities using public and private enforcement
Donelson, Dain C.; Kartapanis, Antonis; McInnis, John; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 183-213
Persistent link: https://www.econbiz.de/10012703007