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A synthesis of fraud-related research
(Auditing: A Journal of Practice & Theory, 2013)
We synthesize academic literature related to fraudulent financial reporting with dual purposes: (1) to better understand the nature and extent of the existing literature on financial reporting fraud, and (2) to highlight ...
The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor’s reliance on the internal audit function
(Springer-Verlag, 2013)
Prior research indicates that external auditors are willing to rely to a greater extent on the work of the internal audit (IA) function when the function has been outsourced, or co-sourced, as opposed to maintained in-house. ...
Auditors consideration of material income-increasing versus material income-decreasing items during the audit process.
(Auditing: A Journal of Practice & Theory, 2013)
We examine how auditors' consideration of material items is affected by each item's directional impact on income. Prior research indicates that auditors face greater litigation risk for non-detection of fraudulent ...
The impact of self-deception and professional skepticism on perceptions of ethicality
(JAI Press, 2017)
This paper examines the impact of two contradictory psychological traits, self-deception (SD) and professional skepticism (PS), on individuals' assessment of ethicality of various earnings management choices. Whereas, SD ...
A research note: are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
(Elsevier Ltd, 2016)
Research indicates that auditors fail to curb classification shifting in countries with relatively weaker legal institutions. However, it is not known whether auditors are unable to detect misclassifications or if they are ...
Impact of company level information on auditor conservatism
(Emerald Group Publishing Ltd., 2016)
Purpose - Auditors tend to focus more on income-increasing items compared to income-decreasing items because they are trained to be conservative and also because the risk of litigation is significantly higher for failing ...
Does working for a not-for-profit organization affect the psychology of corruption? evidence from India
(Indian Institute of Management Ahmedabad, 2016-03)
The primary purpose of this study is to examine if volunteering for Not-for-Profit Organizations (NPO) which are involved in providing social welfare services and which actively promote socio-behavioral factors like social ...
Auditors’ consideration of material income-increasing versus material income-decreasing items: are conservatism and risk affected by company level information?
(Indian Institute of Management Ahmedabad, 2016-03)
Auditors tend to focus more on income-increasing items compared to income-decreasing items because they are trained to be more conservative and also because the risk of litigation is significantly higher for failing to ...
The effects of fraud risk factors and client characteristics on audit procedures
(Indian Institute of Management Ahmedabad, 2015)
There has been very little prior research examining how the prescriptions of SAS No. 99 map into the auditors’ fraud risk assessment process. SAS No. 99 asks the auditors to consider two major types of fraud (fraudulent ...