Work

Fraud Detection: The Effect of Client Integrity and Competence and Auditor Cognitive Style.

Year: 1994

Type: article

Abstract: Comments on the effects of client integrity and competence in the incidence of fraud within auditing practices. Suggestion of a lack of sensitivity to client integrity by seniors; Consideration of the ratings of leniency, halo effect, and central tendency; Differences in staff level responsibility for risk assessment; Reference to a study by Janell and Wright with regard to the evaluation process for inherent risk; Diversity of the experience of duty in forensic accounting.

Source: Auditing A Journal of Practice & Theory

DOI: 10.2308/ajpt-9408463

Author: Richard A. Bernardi

Institutions: Roger Williams University, Ottawa University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2270659732

FWCI: 7.588

Cites:

Cited by: 128

Related to: 10