Auditors' perceptions of financial controller behaviours: the existence of positivity and negativity biases
Client management forms part of a company's internal control environment. If management's honesty and competency are questionable, the audit evidence derived from its control system may also be questionable. The first study in this thesis consists of a survey that was administered to identify which factors auditors associate with the honesty and competency of client management. Factors associated with the honesty of client management are more likely to be associated with fraud risk, whereas...[Show more]
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