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Blurred vision, perilous future : management fraud at Olympus
Dutta, Saurav K.; Caplan, Dennis H.; Marcinko, David J. - In: Issues in accounting education 29 (2014) 3, pp. 459-480
Persistent link: https://www.econbiz.de/10010408331
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Unmasking the fraud at Toshiba
Caplan, Dennis H,; Dutta, Saurav K.; Marcinko, David J. - In: Issues in accounting education 34 (2019) 3, pp. 41-57
Persistent link: https://www.econbiz.de/10012124565
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Tax haven use, the pricing of audit and non-audit services, suspicious matters reporting obligations and whistle blower hotline facilities : evidence from Australian financial corporations
Eulaiwi, Baban; Al-Hadi, Ahmed; Taylor, Grantley; … - In: Journal of contemporary accounting & economics 17 (2021) 2, pp. 1-15
Persistent link: https://www.econbiz.de/10012648656
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Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation : A Cost Efficient Approach
Dutta, Saurav K. - 2017
An analytic framework is provided for incorporating different user perspectives on materiality into the audit process. The framework serves as a tool for disaggregating materiality to specific accounts based on materiality criteria for accounts and account combinations. To improve audit...
Persistent link: https://www.econbiz.de/10012969160