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Financial statement misrepresentation : the role of internal and external audit
Lois, Petros; Drogalas, George; Karagiorgos, Alkiviadis; … - In: Global business & economics review 26 (2022) 3, pp. 334-352
Persistent link: https://www.econbiz.de/10013193854
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The Maxwell Interview
Vinten, Gerald - In: Managerial Auditing Journal 8 (1993) 7
Department of Trade investigated Pergamon, and their repercussions into the 1990s with the prosecution by the Serious Fraud …
Persistent link: https://www.econbiz.de/10014929415
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Changing the model for prevention and detection of fraud
Glover, Hubert D.; Aono, June Y. - In: Managerial Auditing Journal 10 (1995) 5, pp. 3-9
Proposes a new model for fraud detection that goes beyond internal accounting controls. Historically, internal and … opportunity for fraud or illegal acts to occur. Corporate culture provides a more holistic and comprehensive view of the overall … estimate that the annual cost of fraud exceeds $100 billion. Recognizes the economic impact of fraud and the historical …
Persistent link: https://www.econbiz.de/10014929477
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Auditors′ reporting decisions for accounting estimates : the effect of assessments of the risk of fraudulent financial reporting
Kaplan, Steven; Reckers, Philip M.J. - In: Managerial Auditing Journal 10 (1995) 5, pp. 27-36
The dangers of management bias and the resulting increased need for auditors to be cognizant of environmental characteristics may be particularly acute in the area of accounting estimates. Accounting estimates pose relatively unique auditing problems because it is an area where management has...
Persistent link: https://www.econbiz.de/10014929480
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Testing for bias in the audit committee
Reinstein, Alan; Weirich, Thomas R. - In: Managerial Auditing Journal 11 (1996) 2, pp. 28-35
Establishing an audit committee presumably strengthens the external auditor’s independence. Several studies have examined how audit committees affect the selection of the company’s external auditor, negotiate audit fees and enhance the auditor’s independence. But what of the independence...
Persistent link: https://www.econbiz.de/10014929507
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An empirical analysis of fraud detection likelihood
Moyes, Glen D.; Hasan, Iftekhar - In: Managerial Auditing Journal 11 (1996) 3, pp. 41-46
Investigates the relative importance of potential factors associated with the likelihood of detecting fraud during the … success of auditing organization in detecting fraud are constantly significant variables in detecting fraud for each audit … auditing techniques in detecting fraud. These techniques were associated with four different audit cycles: acquisition and …
Persistent link: https://www.econbiz.de/10014929514
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Manifestation and Identification of Fraud Risk in Accounting
Corina-Maria, DUCU; CHILAREZ DănuÈ› - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 236-241
, as well as their impact on the enterprise’s results. In accounting, identifying and taking on fraud risk contributes to …
Persistent link: https://www.econbiz.de/10011156732
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ASSESSMENT OF CREDIT INSTITUTIONS' OPERATIONAL RISKS FROM THE PERSPECTIVE OF EXTERNAL AUDIT
Avram, Veronel; Hetes-Gavra, Roxana; Avram, Alexandru - In: Annals of Faculty of Economics 1 (2012) 2, pp. 539-544
Credit institution\'s operational risk should be evaluated by the external auditor cautiously because it is a risk arising from the way in which the bank\'s global strategy is implemented in practice and how the bank'(tm)s activity is followed step by step by those charged with governance,...
Persistent link: https://www.econbiz.de/10010617421
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The importance of external audit in detecting abnormalities and fraud in the financial statements of public enterprises in Kosovo
Ismajli, Hysen; Perjuci, Edona; Braha, Medina; Prenaj, Vlora - In: Analele Universitătii Dunărea de Jos Galaţi 25 (2019) 1, pp. 5-11
Persistent link: https://www.econbiz.de/10012285121
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The importance of external audit in detecting abnormalities and fraud in the financial statements of public enterprises in Kosovo
Ismajli, Hysen; Perjuci, Edona; Prenaj, Vlora; Braha, Medina - In: Ekonomika : mokslo žurnalas 98 (2019) 1, pp. 124-134
external auditors consider the potential risk of errors and fraud as being high, that they have aversive attitudes against … errors and fraud, and that there exists for them a negative relationship between errors, fraud and financial reporting. Also …, the quality of external audit positively affects the detection of fraud and anomalies within financial statements. …
Persistent link: https://www.econbiz.de/10012264741