search query: @author Hoffman, V. B. / total: 1
reference: 1 / 1
« previous | next »
| Author: | Hoffman, V. B. Patton, J. M. |
| Title: | Accountability, the dilution effect, and conservatism in auditors' fraud judgements |
| Journal: | Journal of Accounting Research
1997 : AUTUMN, VOL. 35:2, p. 227-237 |
| Index terms: | ACCOUNTABILITY ATTITUDES FRAUD |
| Language: | eng |
| Abstract: | This article examines the effects on auditors' judgements of being held accountable to superiors in their firm. The specific audit judgement task studied is fraud risk assessment in the presence of both relevant and irrelevant information. Although auditors encounter both relevant and irrelevant information when assessing the risk of fraud, only the former should affect their judgement. Prior research has demonstrated that auditors' fraud risk judgements are influenced by irrelevant information, they are subject to the dilution effect. |
« previous | next »
SCIMA