Purpose – To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach – Review of auditing standards, fraud cases, and other audit...

Purpose – This paper aims to examine the “impact” of three leading international auditing journals via citation analysis. Design/methodology/approach – A Google Scholar citation analysis was conducted for the period 2001‐2006 for Auditing: A Journal of Practice & Theory , Managerial...

Purpose – This paper aims to examine the “impact” of three leading international auditing journals via citation analysis. Design/methodology/approach – A Google Scholar citation analysis was conducted for the period 2001-2006 for Auditing: A Journal of Practice & Theory, Managerial...