The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting

By S. Asare, Arnold M. Wright. 2004

210 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/74488415e20daed68f50bbe3821b2c6da7e676a0

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. W. Robert Knechel
3. Mikhail Pevzner
4. Kathryn Kadous
5. Uma Velury
6. Lori B. Shefchik
7. Gopal V. Krishnan
8. Tina D Carpenter

In Information Systems and Management

1. Jacqueline S. Hammersley
2. Kathryn Kadous
3. Gopal V. Krishnan
4. Mikhail Pevzner
5. Lori B. Shefchik
6. Tina D Carpenter
7. Karla M. Johnstone
8. Uma Velury

In Sociology and Political Science

1. Jacqueline S. Hammersley
2. Gopal V. Krishnan
3. Mikhail Pevzner
4. Tina D Carpenter
5. Karla M. Johnstone
6. Kathryn Kadous
7. Steven Dellaportas

Citations in the corpus

• Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99 (2007, background): “(2003) and Asare and Wright (2004) suggested that auditors adjust the extent of their testing but not the nature of their”
• A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks (2011, background): “…ability appears necessary for 4 Note that studies reporting participant pool fraud experience statistics generally measure experience with fraud, but do not specifically ask participants about their experience with financial reporting fraud (e.g., Asare and Wright 2004; Hammersley et al. 2011).”
• Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “For example, Ashton (1976) found that participants’ functional fixation, or inability to factor cost accounting changes into their pricing decisions, was not reduced by providing more information about the accounting change.”
• Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011, unknown): “Asare and Wright (2004) found that auditors who used a checklist structured by SAS 82 risk categories made less effective diagnosis of the fraud than those without a checklist.”
• Audit Quality: Insights from the Academic Literature (2013, background): “For example, decision aids and standardized checklists could potentially reduce auditor performance by causing auditors to over-rely on the recommendations of the aids when professional judgment is required (Pincus 1989; Ashton 1990; Arnold and Sutton 1998; Asare and Wright 2004).”
• How Do Audit Seniors Respond to Heightened Fraud Risk (2011, methodology): “dependent variable, material weakness condition as the independent variable, and revenue 6 We do not use the standard audit program or the benchmark program from Asare and Wright (2004) for two reasons.”
• Detecting Management Fraud in Public Companies (2010, unknown): “Pincus (1989) and Asare and Wright (2004) find that auditors using a standardized red flag program are less successful at correctly identifying fraud risk.”
• 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).”