Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Journal of accounting research 1997-10, Vol.35 (2), p.227-237
Hauptverfasser: Hoffman, Vicky B., Patton, James M.
Format: Artikel
Sprache:eng
Schlagworte:
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
container_end_page 237
container_issue 2
container_start_page 227
container_title Journal of accounting research
container_volume 35
creator Hoffman, Vicky B.
Patton, James M.
description
doi_str_mv 10.2307/2491362
format Article
fullrecord <record><control><sourceid>jstor_cross</sourceid><recordid>TN_cdi_crossref_primary_10_2307_2491362</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><jstor_id>2491362</jstor_id><sourcerecordid>2491362</sourcerecordid><originalsourceid>FETCH-LOGICAL-c283t-aec1af7651f7394162f8cd77b931c53141941aa9ec4f452732827ff5ec6193733</originalsourceid><addsrcrecordid>eNp1kFtLwzAAhYMoWKf4F_Ig7GXV3NM8lrl5YSCIgm8lSxPNaFNJUmH_3sr26tOBw8fh4wBwjdEtoUjeEaYwFeQEFJhJXgqpPk5BgRDBZcW4OAcXKe0QQopTXIDX2phhDFlvfefzfgHzl4X3vhuzHwJcOWdNXkAdWrgcQrLxR2efeugDrMfW5yGmOVxHPbbweWw_extyugRnTnfJXh1zBt7Xq7flY7l5eXha1pvSkIrmUluDtZOCYyepYlgQV5lWyq2i2ExuDE-l1soa5hgnkpKKSOe4NQIrKimdgflh18QhpWhd8x19r-O-waj5u6I5XjGRNwdylybjf7FfKlZa5Q</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments</title><source>Jstor Complete Legacy</source><creator>Hoffman, Vicky B. ; Patton, James M.</creator><creatorcontrib>Hoffman, Vicky B. ; Patton, James M.</creatorcontrib><identifier>ISSN: 0021-8456</identifier><identifier>EISSN: 1475-679X</identifier><identifier>DOI: 10.2307/2491362</identifier><language>eng</language><publisher>The Institute of Professional Accounting, Graduate School of Business, University of Chicago</publisher><subject>Accounting fraud ; Conservatism ; Financial audits ; Fraud ; Information relevance ; Judgment ; Peat ; Research fraud ; Research Reports ; Risk analysis ; Working papers</subject><ispartof>Journal of accounting research, 1997-10, Vol.35 (2), p.227-237</ispartof><rights>Copyright 1997 Institute of Professional Accounting</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c283t-aec1af7651f7394162f8cd77b931c53141941aa9ec4f452732827ff5ec6193733</citedby></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/2491362$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/2491362$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,776,780,799,27901,27902,57992,58225</link.rule.ids></links><search><creatorcontrib>Hoffman, Vicky B.</creatorcontrib><creatorcontrib>Patton, James M.</creatorcontrib><title>Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments</title><title>Journal of accounting research</title><subject>Accounting fraud</subject><subject>Conservatism</subject><subject>Financial audits</subject><subject>Fraud</subject><subject>Information relevance</subject><subject>Judgment</subject><subject>Peat</subject><subject>Research fraud</subject><subject>Research Reports</subject><subject>Risk analysis</subject><subject>Working papers</subject><issn>0021-8456</issn><issn>1475-679X</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1997</creationdate><recordtype>article</recordtype><recordid>eNp1kFtLwzAAhYMoWKf4F_Ig7GXV3NM8lrl5YSCIgm8lSxPNaFNJUmH_3sr26tOBw8fh4wBwjdEtoUjeEaYwFeQEFJhJXgqpPk5BgRDBZcW4OAcXKe0QQopTXIDX2phhDFlvfefzfgHzl4X3vhuzHwJcOWdNXkAdWrgcQrLxR2efeugDrMfW5yGmOVxHPbbweWw_extyugRnTnfJXh1zBt7Xq7flY7l5eXha1pvSkIrmUluDtZOCYyepYlgQV5lWyq2i2ExuDE-l1soa5hgnkpKKSOe4NQIrKimdgflh18QhpWhd8x19r-O-waj5u6I5XjGRNwdylybjf7FfKlZa5Q</recordid><startdate>19971001</startdate><enddate>19971001</enddate><creator>Hoffman, Vicky B.</creator><creator>Patton, James M.</creator><general>The Institute of Professional Accounting, Graduate School of Business, University of Chicago</general><scope>AAYXX</scope><scope>CITATION</scope></search><sort><creationdate>19971001</creationdate><title>Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments</title><author>Hoffman, Vicky B. ; Patton, James M.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c283t-aec1af7651f7394162f8cd77b931c53141941aa9ec4f452732827ff5ec6193733</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1997</creationdate><topic>Accounting fraud</topic><topic>Conservatism</topic><topic>Financial audits</topic><topic>Fraud</topic><topic>Information relevance</topic><topic>Judgment</topic><topic>Peat</topic><topic>Research fraud</topic><topic>Research Reports</topic><topic>Risk analysis</topic><topic>Working papers</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Hoffman, Vicky B.</creatorcontrib><creatorcontrib>Patton, James M.</creatorcontrib><collection>CrossRef</collection><jtitle>Journal of accounting research</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Hoffman, Vicky B.</au><au>Patton, James M.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments</atitle><jtitle>Journal of accounting research</jtitle><date>1997-10-01</date><risdate>1997</risdate><volume>35</volume><issue>2</issue><spage>227</spage><epage>237</epage><pages>227-237</pages><issn>0021-8456</issn><eissn>1475-679X</eissn><pub>The Institute of Professional Accounting, Graduate School of Business, University of Chicago</pub><doi>10.2307/2491362</doi><tpages>11</tpages></addata></record>
fulltext fulltext
identifier ISSN: 0021-8456
ispartof Journal of accounting research, 1997-10, Vol.35 (2), p.227-237
issn 0021-8456
1475-679X
language eng
recordid cdi_crossref_primary_10_2307_2491362
source Jstor Complete Legacy
subjects Accounting fraud
Conservatism
Financial audits
Fraud
Information relevance
Judgment
Peat
Research fraud
Research Reports
Risk analysis
Working papers
title Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments
url https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-07T19%3A01%3A04IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-jstor_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Accountability,%20the%20Dilution%20Effect,%20and%20Conservatism%20in%20Auditors'%20Fraud%20Judgments&rft.jtitle=Journal%20of%20accounting%20research&rft.au=Hoffman,%20Vicky%20B.&rft.date=1997-10-01&rft.volume=35&rft.issue=2&rft.spage=227&rft.epage=237&rft.pages=227-237&rft.issn=0021-8456&rft.eissn=1475-679X&rft_id=info:doi/10.2307/2491362&rft_dat=%3Cjstor_cross%3E2491362%3C/jstor_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rft_jstor_id=2491362&rfr_iscdi=true