Fraud Auditing and CPA Auditing Reform in American and Japanese

Research Japanese OPEN
張, 影; ZHANG, Ying;
(2006)
  • Publisher: 名古屋大学大学院経済学研究科
  • Journal: 経済科学,volume 54,issue 2,pages137-153 (issn: 0022-9725)
  • Subject:
    acm: ComputingMilieux_COMPUTERSANDSOCIETY | ComputingMilieux_LEGALASPECTSOFCOMPUTING

The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of publi... View more
Share - Bookmark

  • Download from
    JAIRO via JAIRO (Research, 2006)
  • Cite this publication