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Keywords: auditors and users
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (2): 193–217.
Published: 01 June 2012
..., bankers, and nonprofessional investors reviewed background information on a hypothetical company that had received a SAR. Compared to auditors, users consider the SAR to be more important in assessing fraud risk even though they assess a lower likelihood that auditors have detected fraud. Further, the SAR...