The Accounting Review Vol. 67 No. 4 1992
Fraud Detection: A Theoretical Foundation.
Abstract
Investigates the effects of the auditor's penalty, auditing standard requirements, quality of the internal control structure and audit fee on tests of transactions and detailed tests of balances, fraud detection and incidence. Experimental economics; Game theory; Theory development.
- DOI
- 10.2308/tar-9605216057
- Volume
- 67
- Issue
- 4
- Pages
- 753-782
- Language
- en
- Sources
- openalex crossref