...Ashley A. Austin; Tina D. Carpenter; Margaret H. Christ; Christy S. Nielson SYNOPSIS Auditors struggle to respond skeptically to fraud, diminishing audit quality. This problem is particularly prevalent during the evidence evaluation phase of the audit, when auditors perceive intense time...

... then responded to a number of measures designed to assess their perceptions of the fairness and appropriateness of the reward, the value of the reward that they expected to receive (in the NOT STATED conditions), the risk of reporting the fraud, the ethicality of the fraudulent act...

... in which financial misconduct shapes a firm's innovation activities and appreciate the far-reaching consequences of accounting failure. accounting failure fraud restatement innovation R&D exploration We thank Afshad Irani, Colin Reid, Jared Harris, Liz Gorman, Mike Lenox, Bret Crane...

... that increasing audit fees lead to decreases in fraud, consistent with greater effort increasing fraud detection. Indicative of higher fees leading to increased auditor effort, Larcker and Richardson (2004) find audit fees increasing as discretionary accruals decrease. Thus, in studies not using samples...

...Gregory M. Trompeter; Tina D. Carpenter; Keith L. Jones; Richard A. Riley, Jr. SYNOPSIS We survey academic literature from non-accounting publications related to fraud and financial crimes: (1) to better understand the nature and extent of fraud acts from the perspective of non-accounting research...