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Keywords: fraud schemes
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 1–16.
Published: 01 February 2012
...Chad A. Simon SUMMARY In this study, I experimentally investigate whether focusing on management's goals helps individual auditors identify ways management may be committing fraud (i.e., fraud schemes). I also examine whether forming independent expectations for a client's reported results...