Defrauding the public interest: A critical examination of reengineered audit processes and the likelihood of detecting fraud

Critical Perspectives on Accounting

Volumn 13, Issue 3, 2002, Pages 297-310

  Cullinan, Charles P ^a   Sutton, Steve G ^b  

^a BRYANT UNIVERSITY   (United States)

^b UNIVERSITY OF CONNECTICUT   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0036084547     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.2001.0527     Document Type: Article

References (28)

1. "Evaluating the Sufficiency of Causes in Audit Analytical Procedures"
2. "The CPA as Fraud Buster"
3. "An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud"
4. "Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms"
5. "The CPA as Sleuth: Working the Fraud Beat"
6. "Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases"
7. "The Self-regulating Profession: An Analysis of the Political Monopoly Tendencies of the Audit Profession"
8. Towards a Rational Society
9. Auditing Concepts and Applications: A Risk Analysis Approach
10. "Auditor's Experience With Material Irregularities: Frequency, Nature and Detectability"
11. "Cendant's Former Auditor Suggests it was Misled"
12. "Substance Over Form in Auditing and the Auditor's Position of Public Trust"
13. "Institutionalized Organizations: Formal Structure as Myth and Ceremony"
14. "Executives Chafe at Audit Watchdog Plan"
15. "Cendant's Woes Highlight Legal Role of Auditors in Finding Fraud"
16. "The Self-regulating Profession"
17. "A Reexamination of the Development of the Accounting Profession-Critical Events from 1912-1940"
18. "Auditor Detection Rates in an Internal Control Test"
19. "Practice Note: Audit practices of PricewaterhouseCoopers"