Audit management, need for closure and detection of misstatements

Abstract : The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management.
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Journal articles
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https://hal-rennes-sb.archives-ouvertes.fr/hal-02131849
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Submitted on : Thursday, May 16, 2019 - 3:58:12 PM
Last modification on : Friday, May 17, 2019 - 1:33:17 AM

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Mojtaba Safipour Afshar, Omid Pourheidari, Bakr Al-Gamrh, Asghar Afshar Jahanshahi. Audit management, need for closure and detection of misstatements. Journal of Accounting in Emerging Economies,, 2019, 9 (2), pp.237-250. ⟨10.1108/JAEE-08-2018-0092⟩. ⟨hal-02131849⟩

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