haku: @author Schneider, A. / yhteensä: 9
viite: 3 / 9
| Tekijä: | Church, B. K. McMillan, J. J. Schneider, A. |
| Otsikko: | Factors Affecting Internal Auditors Consideration of Fraudulent Financial Reporting during Analytical Procedures |
| Lehti: | Auditing: A Journal of Practice and Theory
2001 : MAR, VOL. 20:1, p. 65-80 |
| Asiasana: | FINANCIAL REPORTING INTERNAL AUDITING AUDITORS |
| Kieli: | eng |
| Tiivistelmä: | This study investigates internal auditors' consideration of fraudulent financial reporting as an explanation for an unexpected difference in operating income. The authors examine whether such consideration is affected by the direction of the difference, the use of earnings-based bonus plans, and the restrictiveness of debt covenants. The authors conduct an experiment in which 127 internal auditors list potential explanations for the unexpected difference. The authors find that these factors affect internal auditors' consideration of fraudulent financial reporting. Internal auditors list a larger proportion of explanations involving fraud (1) when income is greater than expected, and (2) when debt covenants are restrictive, conditioned on income being greater than expected. |
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