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The Effects of Tone at the Top and Coordination with External Auditors on Internal Auditors' Fraud Risk Assessments

Wang, Isabel; Fargher, Neil


Prior research suggests that internal auditors’ judgements are subject to management influence resulting in compromised risk assessments. This study investigates the effects of the tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments. Results of an experiment involving 64 internal auditors indicate that when the tone at the top is poor, rather than favouring management, internal auditors report a higher risk of intentional misstatements and that...[Show more]

CollectionsANU Research Publications
Date published: 2015
Type: Journal article
Source: Accounting & Finance
DOI: 10.1111/acfi.12191


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