Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*-Reference-Cited by-同舟云学术

Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*

Published:2020-08-20 Issue:4 Volume:37 Page:2558-2589
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Bauer Tim D.¹^ORCID,Hillison Sean M.²^ORCID,Peecher Mark E.³^ORCID,Pomeroy Bradley¹^ORCID

Affiliation:

1. University of Waterloo

2. Virginia Tech

3. University of Illinois at Urbana–Champaign

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12590

Reference68 articles.

1. Audit team time reporting: An agency theory perspective

2. Anti‐Fraud Collaboration.2014.The fraud‐resistant organization: Tools traits and techniques to deter and detect financial reporting fraud. Available athttp://www.thecaq.org/fraud-resistant-organization?sfvrsn=4.

3. The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting*

4. Barr‐Pulliam D. andK. O.Bowlin.2016. The effect of non‐strategic risk of error on auditor sensitivity to managers' reporting incentives in a multi‐account setting. Working paper University of Louisville and University of Mississippi. Available at SSRN:https://ssrn.com/abstract=2391268.

5. Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency

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