Occupational Fraud - Auditors’ Perceptions of Red Flags and Internal Control

With this question, we want to attest our research question carefully with each proxy of internal control quality on discretionary accruals separately: effectiveness statement of

Gigler predicts that industries that lack such product market sensitivity have a higher fraud propensity because an individual firm’s fraudulent reporting in the capital market

Optimism play an important role in trust and subjective health could have an impact on how people perceive their healthcare, those will therefore be included as additional

136 Article 273 of the VAT Directive, having regard to the principle of neutrality, does therefore not prevent Member States from refusing the right of deduction for taxable persons

The regression results in Model 2 support the hypothesis that the changes in the levels of electoral misconduct are explained by the variables measuring inequality based on

(2009) and Solakoğlu & Köse (2009), who also find significant negative abnormal returns at the announcement date of the operational loss. Most studies also find that

Due to the fact that the auditors are responsible for the whole audit, including the IT-audit, it can be argued that the auditors have lost some control over the audit process

Our findings suggest that in this case, compared to the internal auditor, the independent auditor goes beyond the traditional social audit process and thus has greater