Lloyd Bierstaker, James; Hunton, James E.; Thibodeau, Jay C. - In: Advances in accounting behavioral research 2012, (pp. 85-100). 2012
The current study examines the effect of fraud training on auditors' ability to identify fraud risk factors. This is important because most auditors have little or no direct experience with fraud; thus, research that investigates the potential effect of indirect experience through training is...
