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Keywords: financial reporting fraudClose
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 1–26.
Published: 01 May 2022
.... Detecting financial reporting fraud (“fraud”) remains a top priority for the accounting profession and the broader capital markets ( EY 2018 ; CAQ 2020a ; SEC 2020 ), and current economic events heighten the risk of fraud ( CAQ 2020b ). Auditors must exercise professional skepticism, which includes being...