Fraud risk assessments and auditors’ professional skepticism
By Elizabeth A. Payne, R. Ramsay. 2005
101 citations recorded by the source corpus.
Subfields: Accounting, Artificial Intelligence, Safety Research
View Paper: https://www.semanticscholar.org/paper/6a93313da52f326cc004c47c235e0d720eab95da
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
In Artificial Intelligence
In Safety Research
Citations in the corpus
- Conversations with inmate accountants: Motivation, opportunity and the fraud triangle (2013, background): “…in the context of auditing which emphasises audit risk and the role f auditing and internal controls in the prevention and detection of fraud (Asare & Wright, 2004; Bierstaker, Brody, & acini, 2006; Moyes & Baker, 2003; Patterson & Noel, 2003; Payne & Ramsay, 2005; Pinkus, 1989; Ramos, 2003).”