An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations

An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations

Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggest...

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Bibliographic Details
Main Author: Chui, Lawrence
Other Authors: Curtis, Mary B.
Format: Others
Language:English
Published: University of North Texas 2010
Subjects:
Fraud detection
problem representations
fraud risk assessment
mindset
problem representation
audit judgment
Fraud investigation > Auditing.
Forensic accounting > Auditing.
Risk assessment.
Online Access:https://digital.library.unt.edu/ark:/67531/metadc30447/

Internet

https://digital.library.unt.edu/ark:/67531/metadc30447/

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