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Jason L. Smith
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Journal Articles

Managers’ Use of an Omission Strategy to Perpetrate Fraud and Auditors’ Evaluations of the Resulting Misstatements

Erin L. Hamilton, Jason L. Smith
Journal: Current Issues in Auditing
Current Issues in Auditing (2023) 17 (2): P35–P43.
https://doi.org/10.2308/CIIA-2022-032
Published: 01 September 2023
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Includes: Supplementary data
Journal Articles

How Fraud Risk Decomposition Affects Auditors' Fraud Risk Assessments

Chad A. Simon, Jason L. Smith, Mark F. Zimbelman
Journal: Current Issues in Auditing
Current Issues in Auditing (2020) 14 (1): P26–P32.
https://doi.org/10.2308/ciia-52723
Published: 21 January 2020
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Journal Articles

How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements

Dana R. Hermanson, Jason L. Smith, Nathaniel M. Stephens
Journal: Current Issues in Auditing
Current Issues in Auditing (2012) 6 (1): A31–A50.
https://doi.org/10.2308/ciia-50146
Published: 01 February 2012
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