Concepedia

Impact on pre-and post-sarbanes oxley users’ perceptions by incorporating the auditor’s fraud detection responsibility into the auditor’s internal control report

Benjamin P. Foster, Guy McClain, Trimbak Shastri

Research in Accounting Regulation · 2010 · 12 citations · 18 references

Concepts

BusinessAccountancyAccountingAccounting EthicsAuditingAudit ReportingFinancial Statement FraudFraud DetectionFraud InvestigationInternal AuditInternal AuditingAudit DetectionAudit Report CredibilityAudit Report UsersAuditor CompetenceFraud Detection AuditFraud Detection AuditingInternal Control Standards

References

18

Discovering statistics using SPSS, 2nd ed.

Andy P. Field · 2005 · 2.6K citations

Natural Sciences, Biostatistics, Statistical Computing +8

SOX Section 404 Material Weakness Disclosures and Audit Fees

K. Raghunandan, Dasaratha V. Rama · Auditing A Journal of Practice & Theory · 2006 · 438 citations

Business, Accountancy, Accounting +15

Are M.B.A. Students a Good Proxy for Nonprofessional Investors?

William Elliott, Frank D. Hodge, Jane Kennedy et al. · The Accounting Review · 2007 · 433 citations

Business, Accountancy, Accounting +7

Getting comfortable with the numbers: Auditing and the micro-production of macro-order

Brian T. Pentland · Accounting Organizations and Society · 1993 · 418 citations

Business, Accountancy, Accounting +6

Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap

Marshall A. Geiger · Journal of accountancy online/Journal of accountancy · 1994 · 175 citations

Business, Accountancy, Accounting +14