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Keywords: omission
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 151–166.
Published: 01 February 2024
... use excuses (e.g., “I forgot”), rather than justifications, to “explain away” fraud caused by omission/inaction (omitting information from a source document) as opposed to active misrepresentation (providing misleading information). When these same excuses are provided to auditors, we find...
