1-1 of 1
Keywords: financial reporting fraud
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
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...