Open AccessPRACTITIONER SUMMARY How Fraud Risk Decomposition Affects Auditors' Fraud Risk Assessments
Author(s) -
Chad Simon,
Jason L. Smith,
Mark F. Zimbelman
Publication year - 2020
Publication title -
current issues in auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.274
H-Index - 11
ISSN - 1936-1270
DOI - 10.2308/ciia-19-015
Subject(s) - audit , audit risk , risk assessment , accounting , business , unintended consequences , actuarial science , computer science , political science , computer security , law
In this paper, we provide a practitioner summary of our paper "The Influence of Judgment Decomposition on Auditorsu0027 Fraud Risk Assessments: Some Tradeoffs" (Simon, Smith, and Zimbelman 2018). In th...
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