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Keywords: fraud risk assessment
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Journal Articles

Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research

Joseph F. Brazel, Tina Carpenter, Christine Gimbar, J. Gregory Jenkins, Keith L. Jones
Journal: Accounting Horizons
Accounting Horizons (2024) 38 (3): 1–12.
https://doi.org/10.2308/HORIZONS-2023-004
Published: 01 September 2024
...: Accepted by Linda A. Myers, under the Senior Editorship of D. Scott Showalter. 05 01 2023 30 07 2023 07 08 2023 2024 audit practice fraud risk assessment fraud risk identification fraud risk response recent and future research The financial statement auditor’s...
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Journal Articles

The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions

Kelsey R. Brasel, Richard C. Hatfield, Erin Burrell Nickell, Linda M. Parsons
Journal: Accounting Horizons
Accounting Horizons (2019) 33 (1): 1–15.
https://doi.org/10.2308/acch-52349
Published: 01 March 2019
... judgments when revisiting and reassessing fraud risk assessments. Further, when auditors performed operational-level fraud inquiries prior to substantive testing, participants exhibited significantly greater increases in skeptical judgment than those who performed inquiries subsequently or not at all. We...
View article titled, The Effect of <span class="search-highlight">Fraud</span> <span class="search-highlight">Risk</span> <span class="search-highlight">Assessment</span> Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions
Open the PDF for The Effect of <span class="search-highlight">Fraud</span> <span class="search-highlight">Risk</span> <span class="search-highlight">Assessment</span> Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions in another window
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