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Volumn 13, Issue 8, 1998, Pages 472-478

Is the control environment related to financial reporting decisions?

Author keywords

Auditors; Ethics; Financial reporting; Fraud; Internal control

Indexed keywords


EID: 84993093600     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909810236334     Document Type: Article
Times cited : (31)

References (16)
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    • American Institute of Certified Public Accountants (AICPA) (1995), Statement on Auditing Standards, No 78, The Auditing Standards Board of the AICPA, December.
    • (1995) Statement on Auditing Standards, No 78
  • 2
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    • The Auditing Standards Board of the AICPA.
    • American Institute of Certified Public Accountants (AICPA) (1997), Statement on Auditing Standards No 82, The Auditing Standards Board of the AICPA.
    • (1997) Statement on Auditing Standards No 82
  • 3
    • 84993104906 scopus 로고
    • The influence of client control environment attributes on evaluation of internal control: an empirical investigation of auditor judgment
    • unpublished doctoral dissertation, University of Nebraska
    • Basu, P. (1992), “The influence of client control environment attributes on evaluation of internal control: an empirical investigation of auditor judgment, unpublished doctoral dissertation, University of Nebraska.
    • (1992)
    • Basu, P.1
  • 4
    • 0030078417 scopus 로고    scopus 로고
    • What's wrong with the Treadway Commission Report? Experimental analysis of the effects of personal values and codes of conduct on fraudulent financial reporting
    • Brief, A.P., Dukerich, J.M., Brown, P.R. and Brett, J.F. (1996), “What's wrong with the Treadway Commission Report? Experimental analysis of the effects of personal values and codes of conduct on fraudulent financial reporting”, Journal of Business Ethics, Vol. 15, pp. 183-98.
    • (1996) Journal of Business Ethics , vol.15 , pp. 183-198
    • Brief, A.P.1    Dukerich, J.M.2    Brown, P.R.3    Brett, J.F.4
  • 5
    • 0004034959 scopus 로고
    • a Coopers & Lybrand, September.
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO) (1992a), Internal Control: Integrated Framework: Framework, Coopers & Lybrand, September.
    • (1992) Internal Control: Integrated Framework: Framework
  • 7
    • 84993029953 scopus 로고
    • Federal sentencing guidelines
    • West Publishing Group.
    • The Federal Register 56(1991), “Federal sentencing guidelines”, inThe Federal Register 56, No. 95, pp. 22786-97, West Publishing Group.
    • (1991) The Federal Register 56 , Issue.95 , pp. 22786-22797
  • 8
    • 34250089859 scopus 로고
    • Ethical problems in public accounting: a view from the top
    • Finn, D.F., Chonko, L.B. and Hunt, S.D. (1988), “Ethical problems in public accounting: a view from the top”, Journal of Business Ethics, Vol. 7, pp. 605-15.
    • (1988) Journal of Business Ethics , vol.7 , pp. 605-615
    • Finn, D.F.1    Chonko, L.B.2    Hunt, S.D.3
  • 10
    • 84992987730 scopus 로고
    • K.P.M.G. Peat Marwick, New York, NY.
    • K.P.M.G. Peat Marwick (1994), 1994 Fraud Survey, K.P.M.G. Peat Marwick, New York, NY.
    • (1994) 1994 Fraud Survey
  • 11
    • 79951497498 scopus 로고
    • Ethical dilemmas in financial reporting situations and the preferred mode of resolution of ethical conflicts as taken by certified and noncertified management accountants in organizations with perceived different ethical work climates
    • unpublished doctoral dissertation, New York University.
    • McKenna, J.N. (1990), “Ethical dilemmas in financial reporting situations and the preferred mode of resolution of ethical conflicts as taken by certified and noncertified management accountants in organizations with perceived different ethical work climates”, unpublished doctoral dissertation, New York University.
    • (1990)
    • McKenna, J.N.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.