Do Auditors Understand the Implications of ESG Issues for Their Audits?
#auditors fail to detect material weaknesses in clients' #internalcontrols over #financialreporting (#icfr) when clients experience...
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Rechercher
9 mars 2023
Remembering Fraud in the Future: Investigating and Improving Auditors’ Attention to Fraud
This study leverages prospective memory theory to examine how encouraging #auditors to have implementation intentions can improve their...
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