Articlegreen1994

Fraud Detection: The Effect of Client Integrity and Competence and Auditor Cognitive Style.

128 citations0/0 files storedAuditing A Journal of Practice & Theory

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

Abstract Comments on the effects of client integrity and competence in the incidence of fraud within auditing practices. Suggestion of a lack of sensitivity to client integrity by seniors; Consideration of the ratings of leniency, halo effect, and central tendency; Differences in staff level responsibility for risk assessment; Reference to a study by Janell and Wright with regard to the evaluation process for inherent risk; Diversity of the experience of duty in forensic accounting.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 128 citations exist upstream.

Cited by

2004Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley Act cure the disease?2012Audit Quality Indicators: Insights from the Academic Literature 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective 2014Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts 2008The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud 2007Governance factors affecting internal auditors' ethical decision‐making 2001Refocusing ethics education in accounting: an examination of accounting students’ tendency to use their cognitive moral capability 1998A signal detection theory approach to analyzing the efficiency and effectiveness of auditing to detect management fraud

Imported from OpenAlex (CC0) — nothing here is generated.