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...
25 juil. 2022
Do Auditors Consider Cybersecurity Insurance in Pricing Audits?
"We conclude that the purchase of cyber insurance is indicative of an overall higher risk profile, but that having that insurance after...
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