Understanding Auditors' Sense of Responsibility for Detecting Fraud Within Organizations

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' s...

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Bibliographic Details
Published in:	Journal of business ethics Vol. 149; no. 4; pp. 857 - 874
Main Authors:	DeZoort, F. Todd, Harrison, Paul D.
Format:	Journal Article
Language:	English
Published:	Dordrecht Springer 01.06.2018 Springer Netherlands Springer Nature B.V
Subjects:	Accountability Auditors Auditors reports Between-subjects design Brainstorming Brainstorms Business and Management Business Ethics Education Emotions Ethics Fraud Fraud prevention Internal auditors Management Obligations Perceived responsibility Perceptions Personal control Philosophy Quality of Life Research Risk management Brainstorming Audit Responsibility Fraud detection Accountability
ISSN:	0167-4544, 1573-0697
Online Access:	Get full text
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