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Keywords: ISA 240
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Journal Articles
Journal of International Accounting Research (2022) 21 (3): 103–125.
Published: 01 September 2022
... performed in this setting. The current study examines how auditors in two developing countries, Indonesia and Ghana, apply ISA 240 for fraud detection, including how auditors identify, investigate, and resolve potential fraud issues. We find that (1) senior managers originate most asset misappropriation...