Probabilistic Audits and Misreporting – the Influence of Audit Process Design on Employee Behavior-Reference-Cited by-同舟云学术

Probabilistic Audits and Misreporting – the Influence of Audit Process Design on Employee Behavior

Published:2021-03-22 Issue:5 Volume:30 Page:989-1012
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Ewelt-Knauer Corinna¹,Schwering Anja²^ORCID,Winkelmann Sandra¹^ORCID

Affiliation:

1. Justus-Liebig-University Gießen (Germany), Gießen, Germany

2. University of Potsdam (Germany), Potsdam, Germany

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2021.1899014

Reference60 articles.

1. Association of Certified Fraud Examiners. (2018). Report to the nations: 2018 Global study on occupational fraud and abuse. Association of Certified Fraud Examiners. https://s3-us-west-2.amazonaws.com/acfepublic/2018-report-to-the-nations.pdf

2. The Transparency Paradox

3. The impact of impression-management tactics on supervisor ratings of organizational citizenship behavior

4. Accounting Discretion, Corporate Governance, and Firm Performance

5. Sabotage in Capital Budgeting: The Effects of Control and Honesty on Investment Decisions

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