A Fundamental Weakness in Auditing: The Need for a Conspiracy Theory
Open Access
- 1 January 2015
- journal article
- Published by Elsevier in Procedia Economics and Finance
- Vol. 28, 1-6
Abstract
No abstract availableKeywords
This publication has 8 references indexed in Scilit:
- Detecting Fraud: What Are Auditors' Responsibilities?Journal of Corporate Accounting & Finance, 2012
- Market abuse, fraud and misleading communicationsJournal of Financial Crime, 2012
- The impact of groups and decision aid reliance on fraud risk assessmentManagement Research Review, 2010
- The business risk audit: Origins, obstacles and opportunitiesAccounting, Organizations and Society, 2007
- Fraud risk assessments and auditors’ professional skepticismManagerial Auditing Journal, 2005
- Application of the Business Risk Audit Model: A Field StudyAccounting Horizons, 2001
- The Use of Analytical Procedures in the United KingdomInternational Journal of Auditing, 1999
- Audit Analytical Procedures: A Field Investigation*Contemporary Accounting Research, 1996