Work

Non‐GAAP Reporting Decisions and the Enhanced Fraud Triangle: The Role of Capability

Year: 2025

Type: article

Source: International Journal of Auditing

DOI: 10.1111/ijau.12377

Authors: Valerie C. Simmons, Dana R. Hermanson, Velina K. Popova

Institutions: University of West Florida, Kennesaw State 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: closed

Funders: University of Southern Mississippi, Kennesaw State University

OpenAlex ID: W4408975256

FWCI: 10.8

Cites: 52

Cited by: 4

Related to: 10