Browsing Faculty Publications (Bibliographic) by Subject "Auditing"
Now showing items 1-3 of 3
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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 ... -
Selective perception and group brainstorming: an investigation of auditors' fraud risk assessment
(International Journal of Behavioural Accounting and Finance, 2016)The present study examines the impact of two important contextual variables: pressure on management and the available opportunity to indulge in unethical practices (i.e., commit fraud) on auditors' selective perceptions ... -
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 ...