Investigating the black box of external audit practice: the paradox of auditors' failure in detecting and reporting fraud

PurposeThe study aims to explore the reasons behind external auditors' failure to detect and report fraud.Design/methodology/approachSemi-structured interviews were conducted with twenty-four experienced Big 4 auditors.FindingsThe present study reveals power issues within audit firms and how so...

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Bibliographische Detailangaben

Veröffentlicht in:	Journal of accounting literature 2023-04, Vol.45 (2), p.406-424
1. Verfasser:	Kassem, Rasha
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Audit quality Failure Financial reporting Fraud prevention Internal auditors Keywords Literature reviews Morality Open access publishing Risk assessment Stockholders Systematic review
Online-Zugang:	Volltext
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