Browsing Journal Articles by Subject "Fraud detection"
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Diamond Foods, Inc.: a comprehensive case in financial auditing
(American Accounting Association, 2017)Diamond Foods is a comprehensive case that provides an opportunity for students to apply several financial auditing concepts and professional auditing standards to a real-world context. Diamond overstated its earnings of ... -
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 ...