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Factors Affecting Internal Auditors' Consideration of Fraudulent Financial Reporting during Analytical Procedures

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125 cited

1985The Reliance of External Auditors on the Internal Audit Function104 cited

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2019An examination of the impact of compliance with internal audit standards on financial reporting quality29 cited
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2015The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments21 cited
2018INTEGRITY, UNETHICAL BEHAVIOR, AND TENDENCY OF FRAUD12 cited
2024The influence of pressure on intention to commit fraud: the mediating role of rationalization and opportunities9 cited