... to fraud and going concern need to be updated to reflect the rapidly evolving external reporting landscape.” We especially commend the Board on the timeliness of the call for input into these issues in that there is sufficient time to conduct research to further inform questions raised in the Discussion...

... 10 2019 2020 internal control segregation of duties fraud materiality auditors I need you to start at Herringbone tomorrow was all you could remember from the phone call. When you began working for the audit firm Brown and Company a year ago, you knew there would...

... that examine whether and how a client's likeability influences auditors' fraud likelihood judgments. Results indicate that more likeable (dislikeable) clients cause lower (higher) auditor judgments of fraud likelihood. Results also indicate this bias operates indirectly by influencing the evaluation...