Reffett, Andrew - In: Advances in accounting behavioural research 2013, (pp. 23-54). 2014
Commentators express concern that when auditors investigate for but fail to detect fraud, jurors might effectively … penalize the auditors for having investigated for the fraud (AICPA, 2004; Coffee, 2004; Golden, Skalak, & Clayton, 2006 … fraud are more likely to hold auditors liable for damages when the auditors identified the perpetrated fraud as a fraud risk …