Fraud and error misstatements and auditor liability: The moderating role of the evaluator’s auditing knowledge
© 2020 by De La Salle University. Although a restatement is usually assumed to result from fraudulent behavior, Plumlee and Yohn (2010) studied whether a restatement might be attributed to both errors in the corporation’s internal controls and intentional misrepresentation. Moreover, prior research...
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| Main Authors: | , |
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| Format: | Article |
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2020
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| Online Access: | https://repository.li.mahidol.ac.th/handle/123456789/59015 |
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| Institution: | Mahidol University |