Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations

Volume: 149, Issue: 4, Pages: 857 - 874
Published: Jun 1, 2018
Abstract
The objective of this study is to evaluate auditors’ perceived responsibility for fraud detection. Auditors play a critical role in managing fraud risk within organizations. Although professional standards and guidance prescribe responsibility in the area, little is known about auditors’ sense of responsibility for fraud detection, the factors affecting perceived responsibility, and how responsibility affects auditor performance. We use the...
Paper Details
Title
Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations
Published Date
Jun 1, 2018
Volume
149
Issue
4
Pages
857 - 874
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