A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks

By Jacqueline S. Hammersley. 2011

161 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Safety Research

View Paper: https://www.semanticscholar.org/paper/341a40ef0e06b86263cec8d794aa6a2eab5a1847

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jacqueline S. Hammersley
2. J. Judd
3. Kathryn Kadous
4. James Stekelberg
5. Kari Joseph Olsen
6. Karla M. Johnstone

In Information Systems and Management

1. Kathryn Kadous
2. Kari Joseph Olsen
3. Karla M. Johnstone
4. Jacqueline S. Hammersley

In Safety Research

1. Kathryn Kadous
2. Kari Joseph Olsen
3. Jacqueline S. Hammersley

Citations in the corpus

• How Do Audit Seniors Respond to Heightened Fraud Risk (2011, background): “of procedures should be expected under these conditions (Hammersley 2011).”
• Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor (2013, unknown): “If observed narcissistic traits by client managers are reliable indicators of fraud attitude risk, auditors should identify these traits as fraud attitude red flags and incorporate this information into their fraud risk judgments (Hammersley 2011).”
• How do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees (2015, background): “The client’s “tone at the top” is a critical input factor to auditors’ assessments of the client’s business risk and financial reporting risk (Cohen, Krishnamoorthy, and Wright 2002; Hammersley 2011; Patelli and Pedrini 2015).”