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The Strategic Effects of Auditing Standard No. 5 in a Multi-Location Setting

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/bf02918230openalex-snapshot

Allocating audit resources to detect fraud

inferredcites →https://doi.org/10.1111/j.1540-5915.1991.tb00354.xopenalex-snapshot

An Optimization Approach for Scheduling Internal Audits of Divisions

inferredcites →https://doi.org/10.1257/jel.51.1.5openalex-snapshot

Structural Models of Nonequilibrium Strategic Thinking: Theory, Evidence, and Applications

inferredcites →https://doi.org/10.1506/f9kw-qm6u-6nxf-qcunopenalex-snapshot

Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation*

inferredcites →https://doi.org/10.1506/p7v7-1vuy-0qp8-5w7uopenalex-snapshot

The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud*

inferredcites →https://doi.org/10.2307/2491398openalex-snapshot

Internal Controls and the Detection of Management Fraud

inferredcites →https://doi.org/10.2308/acch-50183openalex-snapshot

The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality

inferredcites →https://doi.org/10.2308/accr.2007.82.2.427openalex-snapshot

The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength

inferredcites →https://doi.org/10.2308/accr.2010.85.1.261openalex-snapshot

Auditor Liability and Client Acceptance Decisions

inferredcites →https://doi.org/10.2308/ajpt-340158openalex-snapshot

Allocating Internal Audit Resources to Minimize Detection Risk Due to Theft.

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.2935224openalex-extracted

The Effects of Auditor Tenure on Fraud and Its Detection

inferred← citeshttps://doi.org/10.2139/ssrn.3722346openalex-extracted

inferred← citeshttps://doi.org/10.2139/ssrn.3794924openalex-extracted

Theory of Auditing Economics: A Review of Analytical Auditing Research

inferred← citeshttps://doi.org/10.1111/1911-3846.12487openalex-snapshot

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

inferred← citeshttps://doi.org/10.1111/1911-3846.12664openalex-snapshot

Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting*

inferred← citeshttps://doi.org/10.1111/1911-3846.12964openalex-snapshot

The effects and potential benefits of audit committee oversight in a strategic setting

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