search query: @indexterm INTERNAL CONTROL / total: 207
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| Author: | Caplan, D. |
| Title: | Internal controls and the detection of management fraud |
| Journal: | Journal of Accounting Research
1999 : SPRING, VOL. 37:1, p. 101-118 |
| Index terms: | ACCOUNTING RESEARCH INTERNAL CONTROL MANAGEMENT |
| Language: | eng |
| Abstract: | The purpose of this paper is to examine an auditor's decision to investigate for fraud, when a manager with exogenous incentives to misreport chooses the quality of internal controls. The author extends the strategic auditing literature by allowing the manager both a choice with respect to fraud and a second choice that affects the error rate in the audit population. The author assumes managers can commit fraud by overriding internal controls, and that audits conducted in accordance with Generally Accepted Auditing Standards do not always distinguish between errors and fraud. |
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