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Keywords: fraud detection
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 151–166.
Published: 01 February 2024
..., Weatherhead School of Management, Department of Accountancy, Cleveland, OH, USA. Editor’s note: Accepted by Jacqueline S. Hammersley, under the Senior Editorship of Jayanthi Krishnan. 15 06 2022 05 06 2023 10 07 2023 2024 excuse fraud detection fraudulent financial...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 1–26.
Published: 01 May 2022
... for fraud. We experimentally demonstrate that the intervention improves auditors' awareness of important fraud concepts, and these benefits persist to improve auditors' fraud detection actions. Importantly, auditors receiving communication that simulates current practice fail to respond to heightened fraud...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (4): 57–78.
Published: 01 November 2016
.... June 2015 March 2016 2016 perspective taking fraud risk fraud detection misstatement audit quality Most of the fraud detection literature to date has focused on the planning phase of the audit (see Hammersley [2011] for an extensive review of the fraud-related planning...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 81–101.
Published: 01 August 2011
... focused on the fraud area is critical to the development of high-quality audit plans, and thus to fraud detection. Jacqueline S. Hammersley is an Associate Professor at The University of Georgia, Karla M. Johnstone is an Associate Professor at the University of Wisconsin–Madison, and Kathryn...
Journal Articles