haku: @indexterm Fraud / yhteensä: 254
viite: 15 / 254
| Tekijä: | Kerler, W.A. III Killough, L.N. |
| Otsikko: | The effects of satisfaction with a client's management during a prior audit engagement, trust, and moral moral reasoning on auditors' perceived risk of management fraud |
| Lehti: | Journal of industrial ecology
2009 : MAR (II), VOL 85:2 p. 109-136 |
| Asiasana: | auditors management psychology fraud decision making |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this study is to examine whether auditors develop trust in a client's management and whether this trust affects auditors' decisions. Specifically, this study investigates whether auditors' satisfaction with a client's management during a prior audit engagement affects auditors' self-reported trust in that client's management and whether that trust affects their fraud risk assessment. The results suggest auditors' satisfaction with the client affects their trust in the client. Further, after an overall unsatisfying experience, auditors' trust affects their fraud risk assessments. |
SCIMA