Auditing A Journal of Practice & Theory · 1994 · 130 citations · 0 references
BusinessAccountancyAccountingAuditingMoral DevelopmentMoral PsychologyAuditing TheoryFraud DetectionInternal AuditInternal AuditingAuditor Decision-makingAuditor ExpertiseCognitive Moral DevelopmentFraud Detection AuditingIntegrity In Auditing
Abstract Comments on the effects of client integrity and competence in the incidence of fraud within auditing practices. Suggestion of a lack of sensitivity to client integrity by seniors; Consideration of the ratings of leniency, halo effect, and central tendency; Differences in staff level responsibility for risk assessment; Reference to a study by Janell and Wright with regard to the evaluation process for inherent risk; Diversity of the experience of duty in forensic accounting.