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  • The Effect of Risk of Misstatement On The Propensity To Commit Reduced Audit Quality Acts Under Time Budget Pressure

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    This study examined how the risk of misstating financial reports affected managers' propensity to commit fraud. The researchers conducted experiments where managers made financial reporting decisions with varying degrees of risk of detection. They found that higher risks of misstatement detection decreased managers' willingness to misstate reports or commit fraud. However, attitudes toward committing fraud were still influenced by potential financial gains from the misreporting.

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    The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure

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    This study examined how the risk of misstating financial reports affected managers' propensity to commit fraud. The researchers conducted experiments where managers made financial reporting decisions with varying degrees of risk of detection. They found that higher risks of misstatement detection decreased managers' willingness to misstate reports or commit fraud. However, attitudes toward committing fraud were still influenced by potential financial gains from the misreporting.

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    53 views9 pages

    The Effect of Risk of Misstatement On The Propensity To Commit Reduced Audit Quality Acts Under Time Budget Pressure

    Uploaded by

    ekojulian_284861966
    This study examined how the risk of misstating financial reports affected managers' propensity to commit fraud. The researchers conducted experiments where managers made financial reporting decisions with varying degrees of risk of detection. They found that higher risks of misstatement detection decreased managers' willingness to misstate reports or commit fraud. However, attitudes toward committing fraud were still influenced by potential financial gains from the misreporting.

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    © All Rights Reserved
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    The Effect of Risk of Misstatement on the Propensity to Commit ...

    Coram, Paul;Ng, Juliana;Woodliff, David R


    Auditing; Sep 2004; 23, 2; ProQuest
    pg. 159

    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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