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Keywords: fraud
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Journal Articles
Journal Articles
Accounting Horizons (2020) 34 (2): 109–124.
Published: 01 June 2020
... on earlier drafts of this manuscript. This research was supported by a Lenfest grant from Washington & Lee University. Editor's note: Accepted by Linda A. Myers, under the Senior Editorship of Teri Lombardi Yohn. 11 2016 2 2020 2020 accounting failure fraud restatement...
Journal Articles
Accounting Horizons (2020) 34 (2): 41–61.
Published: 01 June 2020
... financial misconduct auditor resignations abnormal audit fees fraud Higher audit fees may reflect the auditor's assessment of risk and induce greater effort to alleviate this risk. Since high risk is often associated with more client misconduct, this predicts a positive relation between...
Journal Articles
Accounting Horizons (2014) 28 (4): 769–804.
Published: 01 December 2014
...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...