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The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection
Authors:Verwey  Inez G F  Asare  Stephen K
Institution:1.Nyenrode Business Universiteit, P.O. Box 130, 3620 AC, Breukelen, The Netherlands
;2.University of Florida, Gainesville, USA
;
Abstract:Journal of Business Ethics - Although regulators have identified ethical lapses as a key factor contributing to auditors’ failure to detect their clients’ fraudulent financial reporting...
Keywords:
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