haku: @author Johnson, P. / yhteensä: 16
viite: 9 / 16
| Tekijä: | Johnson, P. Grazioli, S. Jamal, K. |
| Otsikko: | Fraud detection: intentionality and deception in cognition |
| Lehti: | Accounting, Organizations and Society
1993 : JUL, VOL. 18:5, p. 467-488 |
| Asiasana: | FRAUD COGNITION ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Fraud detection is made difficult in part due to the fact that most auditors have relatively little experience with it. The authors address the issue of what kind of knowledge supports success in financial statement fraud detection by examining the more general information processing problem of detecting a deception. The authors develop a theory of the knowledge that the deceiver and the target use for respectively constructing and detecting deceptions. They also identify specific strategies and tactics for creating a deception. |
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