... to the rules of conduct. Request and respond to any unanswered questions. 10 minutes TABLE 2 Student Perception Survey: Knowledge and Critical Thinking (Average Scores and Percent that Agree) Panel A: Knowledge (LO1–LO4) Fraud F21^a n = 26 Audit SP23 n = 7 Mgrl...

...Johan L. Perols; Ann C. Dzuranin ABSTRACT Accounting firms are making significant investments in audit data analytics technologies to modernize their audit services and the audit profession is believed to be on the verge of a transformation ( BDO 2016 ; Deloitte 2016 ; EY 2015 ; Forbes Insights...

... the belief that assessment questions work as predicted. To our knowledge there are no audit or fraud-related studies examining the effectiveness of assessment questions (see Trompeter, Carpenter, Desai, Jones, and Riley 2013 for a comprehensive review of the fraud-related auditing literature). Outside...

... auditing, taxation, business law, and forensic accounting and communicate findings in a written report. The bankruptcy case you will be examining was filed in Texas. Bankruptcy filings are administered within a federal system of bankruptcy courts, but state laws differ with respect to such things...

...) and the resulting practical effectiveness of enforcers in combating fraud remains largely ignored in academic research, despite attention in practice ( Institute of Internal Auditors 2017 ) and indirect calls for research ( Stewart and Subramaniam 2010 ). We are the first to investigate punishment in this auditing...

... assessment. Hence, interviewers may have insight about an interviewee's appearance that can improve evaluations of audit and fraud risk. Data Availability: Confidentiality agreements with participants, written with the assistance of the Institutional Review Board at the first author's university, prevent...