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Auditors' responsibility for fraud detection: New wine in old bottles?
12 references·0 citing·37 second hop
Auditors' responsibility for fraud detection: New wine in old bottles? (2013)Auditors' responsibility for fraud detect…Consideration of Fraud in a Financial Statement Audit (2019)Consideration of Fraud in a F…Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…Fraud Auditing and Forensic Accounting (2010)Fraud Auditing and Forensic A…Auditing: A Practical Manual for Auditors (2010)Auditing: A Practical Manual …Financial Statement Fraud: Insights from the Academic Literature (2008)Financial Statement Fraud: In…The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors’ conflicts of interests (2007)The rise of regulatory capita…Judgment and Decision Making in Accounting (2007)Judgment and Decision Making …Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond? (2005)Twenty-Five Years of Audit De…What Caused Enron?: A Capsule Social and Economic History of the 1990's (2003)What Caused Enron?: A Capsule…Fraud 101: Techniques and Strategies for Detection (2000)Fraud 101: Techniques and Str…Professionalism and self interest: A critical view of the Expectations Gap (1992)Professionalism and self inte…Auditing, Theory and Practice (1935)Auditing, Theory and PracticeEvidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change (2009)Audit Partner Perceptions of Post-Audit Review Mechanisms: An Examination of Internal Quality Reviews and PCAOB Inspections (2012)The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments (2017)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Using Nonfinancial Measures to Assess Fraud Risk (2009)The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals (2013)CEO Wrongdoing: A Review of Pressure, Opportunity, and Rationalization (2018)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Management ownership and market valuation (1988)Political connections and SEC enforcement (2014)How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk (2017)OECD Employment Outlook 2019 (2019)From common sense to expertise: Reflections on the prehistory of audit sampling (1992)Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective (1993)Behavioral Research in Auditing and Its Impact on Audit Education (2000)The apparatus of fraud risk (2012)The Ties that Bind: The Decision to Co‐Offend in Fraud (2013)A business process mining application for internal transaction fraud mitigation (2011)Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research (2015)Deep learning for detecting financial statement fraud (2020)How Divergent Are Pedagogical Views toward the Fraud/forensic Accounting Curriculum? (2009)An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria (2016)Female business leaders and the incidence of fraud litigation (2017)Corporate Governance and Value in Brazil (and in Chile) (2005)To Fair Value or Not to Fair Value: A Broader Perspective (2008)Conceptualising future change in corporate sustainability reporting (2009)Detecting false financial statements using published data: some evidence from Greece (2002)Narcissus Enters the Courtroom: CEO Narcissism and Fraud (2012)CEO and Chairperson characteristics and firm performance (2012)Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research (2013)Learning the “Craft” of Auditing: A Dynamic View of Auditors' On‐the‐Job Learning (2014)
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References

  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2010Fraud Auditing and Forensic Accounting495 cited
  • 2007Judgment and Decision Making in Accounting425 cited
  • 2019Consideration of Fraud in a Financial Statement Audit407 cited
  • 2008Financial Statement Fraud: Insights from the Academic Literature402 cited
  • 2003What Caused Enron?: A Capsule Social and Economic History of the 1990's203 cited
  • 2005Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond?118 cited
  • 2010Auditing: A Practical Manual for Auditors100 cited
  • 1935Auditing, Theory and Practice95 cited
  • 2000Fraud 101: Techniques and Strategies for Detection57 cited
  • 2007The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors’ conflicts of interests57 cited
  • 1992Professionalism and self interest: A critical view of the Expectations Gap56 cited

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