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The business risk audit: Origins, obstacles and opportunities · Study

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ArticleThe business risk audit: Origins, obstacles and opportunities

Warren Robert Knechel2006

Article2006

The business risk audit: Origins, obstacles and opportunities

Warren Robert Knechel

307 citations·0/0 files stored·Accounting Organizations and Society

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1963The Structure of Scientific Revolutions 1994Risk Society, Towards a New Modernity 1993Risk Society: Towards a New Modernity 1985A meta-analysis and conceptual critique of research on role ambiguity and role conflict in work settings 1981Auditor independence, ‘low balling’, and disclosure regulation 2003Auditing and the production of legitimacy 2014Internal Control: Integrated Framework 2003The Fall of Enron

Cited by

2014Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees 2017Accounting Comparability, Audit Effort, and Audit Outcomes 2014Fear and risk in the audit process 2006It’s all about audit quality: Perspectives on strategic-systems auditing 2008Auditing research: a review across the disciplinary divide 2012The influence of the institutional context on corporate illegality

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Details

Year2006

Typearticle

Published2006-11-08

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations307

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.aos.2006.09.005

openalex_workW2069629972

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2012

The apparatus of fraud risk

2011Audit Market Concentration and Auditor Tolerance for Earnings Management *