Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?

Prior research finds that companies committing fraud exhibit large inconsistencies between reported revenue growth and growth in revenue-related nonfinancial measures (e.g., number of stores, employees, patents). However, prior research also suggests that auditors, on average, are not adept at ident...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2019-02, Vol.38 (1), p.103-122
Hauptverfasser:	Brazel, Joseph F., Schmidt, Jaime J.
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit risk Auditing Auditors Auditors reports Audits Committees Financial reporting Fraud Operating revenue
Online-Zugang:	Volltext
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