Matches in SemOpenAlex for { <https://semopenalex.org/work/W3125420131> ?p ?o ?g. }
Showing items 1 to 89 of
89
with 100 items per page.
- W3125420131 endingPage "163" @default.
- W3125420131 startingPage "149" @default.
- W3125420131 abstract "This study uses audit file data to analyze the association between the auditors' preliminary assessments of going‐concern and fraud risk and the planning and performance of the financial statement audit. We analyze the association between the above risks and the auditor's assessment of the risk of material misstatement (RMM) within the revenue cycle, and examine whether going‐concern and fraud risk assessments have an effect on the persuasiveness, timing and extent of audit evidence gathered. Our results indicate that both fraud risk and going‐concern risk are significantly related to RMM. Our results also indicate that although the effect of fraud risk is fully mediated by the RMM, moderate going‐concern risk remains significantly related to our proxies for the persuasiveness and timing of audit evidence, even after controlling for RMM." @default.
- W3125420131 created "2021-02-01" @default.
- W3125420131 creator A5024338753 @default.
- W3125420131 creator A5054305259 @default.
- W3125420131 creator A5060703973 @default.
- W3125420131 date "2007-11-01" @default.
- W3125420131 modified "2023-10-15" @default.
- W3125420131 title "The Effects of Fraud and Going-concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures" @default.
- W3125420131 cites W1965846026 @default.
- W3125420131 cites W1990006857 @default.
- W3125420131 cites W1990343304 @default.
- W3125420131 cites W1994055283 @default.
- W3125420131 cites W2005192816 @default.
- W3125420131 cites W2076410031 @default.
- W3125420131 cites W2118854897 @default.
- W3125420131 cites W2132545781 @default.
- W3125420131 cites W2316922253 @default.
- W3125420131 cites W2329820131 @default.
- W3125420131 cites W3121470563 @default.
- W3125420131 cites W3123035466 @default.
- W3125420131 cites W3125581928 @default.
- W3125420131 cites W4292811746 @default.
- W3125420131 doi "https://doi.org/10.1111/j.1099-1123.2007.00362.x" @default.
- W3125420131 hasPublicationYear "2007" @default.
- W3125420131 type Work @default.
- W3125420131 sameAs 3125420131 @default.
- W3125420131 citedByCount "22" @default.
- W3125420131 countsByYear W31254201312012 @default.
- W3125420131 countsByYear W31254201312013 @default.
- W3125420131 countsByYear W31254201312015 @default.
- W3125420131 countsByYear W31254201312016 @default.
- W3125420131 countsByYear W31254201312017 @default.
- W3125420131 countsByYear W31254201312018 @default.
- W3125420131 countsByYear W31254201312020 @default.
- W3125420131 countsByYear W31254201312021 @default.
- W3125420131 countsByYear W31254201312022 @default.
- W3125420131 crossrefType "journal-article" @default.
- W3125420131 hasAuthorship W3125420131A5024338753 @default.
- W3125420131 hasAuthorship W3125420131A5054305259 @default.
- W3125420131 hasAuthorship W3125420131A5060703973 @default.
- W3125420131 hasConcept C12174686 @default.
- W3125420131 hasConcept C121955636 @default.
- W3125420131 hasConcept C144133560 @default.
- W3125420131 hasConcept C156223087 @default.
- W3125420131 hasConcept C162118730 @default.
- W3125420131 hasConcept C162324750 @default.
- W3125420131 hasConcept C170856484 @default.
- W3125420131 hasConcept C187736073 @default.
- W3125420131 hasConcept C191602146 @default.
- W3125420131 hasConcept C199521495 @default.
- W3125420131 hasConcept C24204470 @default.
- W3125420131 hasConcept C27504089 @default.
- W3125420131 hasConcept C2781027943 @default.
- W3125420131 hasConcept C58812954 @default.
- W3125420131 hasConceptScore W3125420131C12174686 @default.
- W3125420131 hasConceptScore W3125420131C121955636 @default.
- W3125420131 hasConceptScore W3125420131C144133560 @default.
- W3125420131 hasConceptScore W3125420131C156223087 @default.
- W3125420131 hasConceptScore W3125420131C162118730 @default.
- W3125420131 hasConceptScore W3125420131C162324750 @default.
- W3125420131 hasConceptScore W3125420131C170856484 @default.
- W3125420131 hasConceptScore W3125420131C187736073 @default.
- W3125420131 hasConceptScore W3125420131C191602146 @default.
- W3125420131 hasConceptScore W3125420131C199521495 @default.
- W3125420131 hasConceptScore W3125420131C24204470 @default.
- W3125420131 hasConceptScore W3125420131C27504089 @default.
- W3125420131 hasConceptScore W3125420131C2781027943 @default.
- W3125420131 hasConceptScore W3125420131C58812954 @default.
- W3125420131 hasIssue "3" @default.
- W3125420131 hasLocation W31254201311 @default.
- W3125420131 hasOpenAccess W3125420131 @default.
- W3125420131 hasPrimaryLocation W31254201311 @default.
- W3125420131 hasRelatedWork W2096264300 @default.
- W3125420131 hasRelatedWork W2201444106 @default.
- W3125420131 hasRelatedWork W2207505179 @default.
- W3125420131 hasRelatedWork W2561209821 @default.
- W3125420131 hasRelatedWork W2887308521 @default.
- W3125420131 hasRelatedWork W3122097925 @default.
- W3125420131 hasRelatedWork W4235923006 @default.
- W3125420131 hasRelatedWork W4246789311 @default.
- W3125420131 hasRelatedWork W4251489658 @default.
- W3125420131 hasRelatedWork W2954482327 @default.
- W3125420131 hasVolume "11" @default.
- W3125420131 isParatext "false" @default.
- W3125420131 isRetracted "false" @default.
- W3125420131 magId "3125420131" @default.
- W3125420131 workType "article" @default.