Open AccessError or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements
Author(s) -
Erin L. Hamilton,
Jason L. Smith
Publication year - 2020
Publication title -
the accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 5.678
H-Index - 156
eISSN - 1558-7967
pISSN - 0001-4826
DOI - 10.2308/tar-2017-0355
Subject(s) - audit , database transaction , business , commission , skepticism , accounting , financial fraud , actuarial science , computer science , finance , database , philosophy , epistemology
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...
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