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Client risk factors and audit resource allocation decisions

Fukukawa, Hironori; Mock, Theodore J.; Wright, Arnold - In: Abacus : a journal of accounting, finance and business … 47 (2011) 1, pp. 85-108

Persistent link: https://www.econbiz.de/10009009524

The Dempster-Shafer theory : an intorduction and fraud risk assessment illustration

Srivastava, Rajendra P.; Mock, Theodore J.; Gao, Lei - In: Australian accounting review 21 (2011) 3, pp. 282-291

Persistent link: https://www.econbiz.de/10009374586

Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions

Martinis, Michael De; Fukukawa, Hironori; Mock, Theodore J. - In: Managerial auditing journal 26 (2011) 7, pp. 543-565

Persistent link: https://www.econbiz.de/10009271522

An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment

Mock, Theodore J.; Sun, Lili; Srivastava, Rajendra P.; … - In: International journal of accounting information systems 10 (2009) 1, pp. 65-78

Persistent link: https://www.econbiz.de/10003847619

Assessing the risk of fraud at Olympus and identifying an effective audit plan

Fukukawa, Hironori; Mock, Theodore J.; Srivastava, … - In: The Japanese accounting review : TJAR 4 (2014), pp. 1-25

Persistent link: https://www.econbiz.de/10011298186

Fraud risk assessment using the fraud risk model as a decision aid

Mock, Theodore J.; Srivastava, Rajendra P.; Wright, Arnold - In: Journal of emerging technologies in Accounting 14 (2017) 1, pp. 37-56

Persistent link: https://www.econbiz.de/10011846622

Auditors' risk assessments : the effects of elicitation approach and assertion framing

Mock, Theodore J.; Fukukawa, Hironori - In: Behavioral research in accounting 28 (2016) 2, pp. 75-84

Persistent link: https://www.econbiz.de/10011612166

Using evidential reasoning technology to enhance the audit quality assurance inspection process

Mock, Theodore J.; Ragothaman, Srinivasan C.; … - In: Journal of emerging technologies in Accounting 15 (2018) 1, pp. 29-43

Persistent link: https://www.econbiz.de/10012418982

Client Risk Factors and Audit Resource Allocation Decisions

Mock, Theodore J.; Wright, Arnold - 2011

While contemporary auditing standards such as ISA 315 provide broad categories of client risks, prior research regarding audit resource allocation decisions has been based on individual client risks. This study contributes to the literature by using factor analysis to examine how individual...

Persistent link: https://www.econbiz.de/10014185304

Client Risk Factors and Audit Resource Allocation Decisions

Fukukawa, Hironori - 2012

Persistent link: https://www.econbiz.de/10013115280