Brainstorming and Auditors' Fraud Risk Assessments in the Presence of Pressures and Opportunties
According to SAS No. 99 and the "Fraud Triangle" there are three major classes of fraud risk factors: pressures, opportunities, and rationalizations. This study first investigates the manner in which auditors react to pressures and opportunities, while assessing fraud risk and, searching f...
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| Format: | Others |
| Language: | English English |
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Florida State University
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| Online Access: | http://purl.flvc.org/fsu/fd/FSU_migr_etd-0072 |