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Keywords: professional skepticism
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Journal Articles
Journal Articles
Journal Articles
Accounting Horizons (2019) 33 (1): 1–15.
Published: 01 March 2019
...Kelsey R. Brasel; Richard C. Hatfield; Erin Burrell Nickell; Linda M. Parsons SYNOPSIS Identifying ways to improve and maintain professional skepticism, particularly for the purpose of reducing the risk of material misstatement due to fraud, continues to be a top priority for the auditing...
Journal Articles
Accounting Horizons (2016) 30 (4): 449–472.
Published: 01 December 2016
... on these engagements. Collectively, our findings indicate risk-based resource allocations in brainstorming and diligent responses to regulatory concerns. 2016 audit planning engagement risk field survey fraud brainstorming professional skepticism We thank Tina Carpenter, Jeff Cohen, and Noel...
Includes: Supplementary data