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Assessing Audit Risk From Errors And Irregularities

Citations

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Cited by:

  1. Arzhenovskiy S.V. & Bakhteev A.V. & Sinyavskaya T.G. & Hahonova N.N., 2019. "Audit Risk Assessment Model," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 74-85.
  2. Georges Dionne & Florence Giuliano & Pierre Picard, 2009. "Optimal Auditing with Scoring: Theory and Application to Insurance Fraud," Management Science, INFORMS, vol. 55(1), pages 58-70, January.
  3. J. Reed Smith & Samuel L. Tiras & Sansakrit S. Vichitlekarn, 2000. "The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 327-356, June.
  4. Kyung-Chun Mun, 2022. "Stock market reaction and adjustment speed to multiple announcements of accounting restatements," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 46(1), pages 22-67, January.
  5. Cook, J. & Hatherly, D. & Nadeau, L. & Thomas, L. C., 1997. "Does cooperation in auditing matter? A comparison of a non-cooperative and a cooperative game model of auditing," European Journal of Operational Research, Elsevier, vol. 103(3), pages 470-482, December.
  6. Paul Povel & Rajdeep Singh & Andrew Winton, 2007. "Booms, Busts, and Fraud," The Review of Financial Studies, Society for Financial Studies, vol. 20(4), pages 1219-1254.
  7. Charles J. Coates & Robert E. Florence & Kristi L. Kral, 2002. "Financial Statement Audits,a Game of Chicken?," Journal of Business Ethics, Springer, vol. 41(1), pages 1-11, November.
  8. Peecher, Mark E. & Schwartz, Rachel & Solomon, Ira, 2007. "It's all about audit quality: Perspectives on strategic-systems auditing," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 463-485.
  9. Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
  10. 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.
  11. Stephen C. Hansen & John S. Watts, 1997. "Two Models of the Auditor †Client Interaction: Tests with United Kingdom Data," Contemporary Accounting Research, John Wiley & Sons, vol. 14(2), pages 23-50, June.
  12. Chiara Demartini & Sara Trucco, 2016. "Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy," Sustainability, MDPI, vol. 8(9), pages 1-19, August.
  13. Skerratt, L.C.L. & Woodhead, A., 1992. "Modelling audit risk," The British Accounting Review, Elsevier, vol. 24(2), pages 119-137.
  14. Karim Jamal, 2008. "Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud," Accounting Perspectives, John Wiley & Sons, vol. 7(2), pages 97-110, May.
  15. Li, Xuelian & Liu, Ming, 2024. "Abnormal audit fees and financial reporting quality: A meta-analysis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  16. Nadiah Amirah Nor Azhari & Suhaily Hasnan & Zuraidah Mohd Sanusi, 2020. "The Relationships Between Managerial Overconfidence, Audit Committee, CEO Duality and Audit Quality and Accounting Misstatements," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 18-30, June.
  17. Scott D. Vandervelde, 2006. "The Importance of Account Relations when Responding to Interim Audit Testing Results," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 789-821, September.
  18. Spires, Eric E. & Ward, C.J., 2015. "A classroom example of the deleterious effects of auditor predictability," Journal of Accounting Education, Elsevier, vol. 33(1), pages 36-49.
  19. Appelgren, Leif, 2020. "A survey of models for determining optimal audit strategies," Advances in accounting, Elsevier, vol. 48(C).
  20. Mingcherng Deng & Nahum Melumad & Toshi Shibano, 2012. "Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1179-1215, December.
  21. Avanidhar Subrahmanyam, 2008. "Social Networks and Corporate Governance," European Financial Management, European Financial Management Association, vol. 14(4), pages 633-662, September.
  22. David R. Finley, 1994. "Game Theoretic Analysis of Discovery Sampling for Internal Fraud Control Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 91-114, June.
  23. Chia-Feng (Jeffrey) Yu, 2017. "Interactive Reporting Bias Surrounding CEO Turnover," European Accounting Review, Taylor & Francis Journals, vol. 26(2), pages 239-282, April.
  24. Ilias G. Basioudis, 2007. "Auditor's Engagement Risk and Audit Fees: The Role of Audit Firm Alumni," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(9‐10), pages 1393-1422, November.
  25. Laitinen, Erkki K. & Laitinen, Teija, 2015. "A probability tree model of audit quality," European Journal of Operational Research, Elsevier, vol. 243(2), pages 665-677.
  26. Hun†Tong Tan & Karim Jamal, 2006. "Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 761-787, September.
  27. Ettredge, Michael & Fuerherm, Elizabeth Emeigh & Li, Chan, 2014. "Fee pressure and audit quality," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 247-263.
  28. Steven J. Kachelmeier & Ben W. Van Landuyt, 2017. "Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 963-994, September.
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