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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 ...
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 ...