Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures,Accounting Horizons

当前位置： X-MOL 学术 › Accounting Horizons › 论文详情

Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)

Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures
Accounting Horizons ( IF 2.2 ) Pub Date : 2020-04-01 , DOI: 10.2308/horizons-18-101
John R. Lauck ₁ , Stephen J. Perreault ₂ , Joseph R. Rakestraw ₃ , James S. Wainberg ₃

Affiliation

Auditing standards require external auditors to inquire of client employees regarding their knowledge of actual or suspected fraud (e.g., PCAOB 2010b; AICPA 2016). However, the extant literature pr...

中文翻译：