Using experiments with 58 corporate managers and 215 auditors, we examine whether managers attempt to reduce the perceived intentionality of their fraudulent misstatements by perpetrating fraud via...

中文翻译：

---

错误或欺诈？遗漏对管理层欺诈策略和审计师对已发现错误陈述的评估的影响

通过与58位公司经理和215位审计师进行的实验，我们检查了经理们是否试图通过以下方式实施欺诈行为，以减少其欺诈性错报的预期目的：