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The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures

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  • Knapp, Carol A.
  • Knapp, Michael C.

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  • Knapp, Carol A. & Knapp, Michael C., 2001. "The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 25-37, January.
    • Handle: RePEc:eee:aosoci:v:26:y:2001:i:1:p:25-37
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    References listed on IDEAS

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    1. Shibano, T, 1990. "Assessing Audit Risk From Errors And Irregularities," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 110-140.
    2. Pincus, Karen V., 1989. "The efficacy of a red flags questionnaire for assessing the possibility of fraud," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 153-163, January.
    3. Libby, R & Frederick, Dm, 1990. "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 348-367.
    4. Moeckel, C, 1990. "The Effect Of Experience On Auditors Memory Errors," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 368-387.
    5. Zimbelman, MF, 1997. "The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 75-97.
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