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Keywords: fraud
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 225–247.
Published: 01 May 2018
...George C. Gonzalez; Vicky B. Hoffman SUMMARY Continuous auditing increases the coverage and frequency of analysis of a firm's activities, and has been touted as a powerful fraud deterrence and detection technique, but we identify and examine a potential unintended consequence. When continuous...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 167–189.
Published: 01 February 2018
... 2017 © 2018 American Accounting Association. All rights reserved. 2018 audit committee financial misconduct fraud whistle-blowing Whistle-blowing is an important mechanism that helps to prevent fraud ( Hooks, Kaplan, and Schultz 1994 ), detect fraud ( Dyck, Morse, and Zingales...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 15–43.
Published: 01 August 2017
... and Humanities Research Council of Canada. Editor's note: Accepted by Gregory M. Trompeter, under the Senior Editorship of Jeffrey R. Cohen. January 2016 November 2016 © 2017 American Accounting Association. All rights reserved. 2017 collusion corruption deviant identity fraud...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 1–14.
Published: 01 August 2017
... to increase the likelihood that fraud will be reported in a timely manner, the psychological theory of motivational crowding calls this proposition into question. Motivational crowding warns that the application of financial rewards (an extrinsic motivator) can unintentionally hijack a person's moral...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 45–69.
Published: 01 August 2017
...Dain C. Donelson; Matthew S. Ege; John M. McInnis SUMMARY This study examines whether and how weak internal controls increase the risk of financial reporting fraud by top managers. There is a longstanding debate on whether control strength significantly affects fraud risk, yet little evidence...
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AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 287–321.
Published: 01 May 2013
...Gregory M. Trompeter; Tina D. Carpenter; Naman Desai; Keith L. Jones; Richard A. Riley, Jr. SUMMARY We synthesize academic literature related to fraudulent financial reporting with dual purposes: (1) to better understand the nature and extent of the existing literature on financial reporting fraud...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 101–128.
Published: 01 November 2011
...Jacqueline S. Hammersley SUMMARY In this paper, I develop a model that describes auditor and fraud risk factor characteristics that I expect to affect auditor performance in fraud-related planning tasks (i.e., fraud hypothesis generation, risk assessment, and audit program modification). I expect...