The roles and interplay of enforcers and auditors in the context of accounting fraud: a review
of the accounting literature | Emerald Insight Books and journals Case studies Expert …

Companies play a role in society that clearly goes beyond mere economic interest. Their
contribution to social development and to the sustainability of the territory where they are …

Purpose This paper aims to provide new theoretical discussion about the role of
whistleblowing system and fraud awareness as an effective deterrent for financial statement …

Purpose This purpose of this paper is to discuss some observations in the forensic
accounting-based fraud literature. The authors identify recent advances in the literature and …

Internal auditors’ perceptions of the function’s ability to investigate fraud | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search Internal …

Despite the number of studies on bankruptcy prediction using financial ratios, very little is
known about how external audit information can contribute to anticipating financial distress …

Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …

Identifying ways to improve and maintain professional skepticism, particularly for the
purpose of reducing the risk of material misstatement due to fraud, continues to be a top …

Purpose This study aims to examine the extent to which external auditors (EAs) use the work
of the internal audit function (IAF) based on the purpose of its primary activities. The authors …

Purpose Existing research has concluded that accounting quality is influenced not only by
the quality of accounting standards, but also by enforcement systems. Therefore …