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Client size, auditor specialization and fraudulent financial reporting

Author

Listed:
  • Joseph V. Carcello
  • Albert L. Nagy

Abstract

Keywords: Fraud, Auditors, Expertise, Financial reporting

Suggested Citation

  • Joseph V. Carcello & Albert L. Nagy, 2004. "Client size, auditor specialization and fraudulent financial reporting," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 19(5), pages 651-668, June.
    • Handle: RePEc:eme:majpps:02686900410537775
    DOI: 10.1108/02686900410537775
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    Citations

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    Cited by:

    1. Chi Duong Thi, 2023. "Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings," SAGE Open, , vol. 13(2), pages 21582440231, June.
    2. Liu, Chenyong & Ryan, David & Lin, Guoyu & Xu, Chunhao, 2023. "No rose without a thorn: Corporate teamwork culture and financial statement misconduct," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    3. Maria Tragouda & Michalis Doumpos & Constantin Zopounidis, 2024. "Identification of fraudulent financial statements through a multi‐label classification approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 31(2), June.

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