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Session Submission Type: Roundtable Session
The Client’s View of Auditor Skepticism: Surveys of Client-Auditor Dyads in Germany - Ewald Aschauer, Vienna University of Economics and Business; Carol Springer Sargent, Macon State College
Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud - Erin L Hamilton, University of Nevada, Las Vegas
Why Are Auditors Blamed When an Accounting Fraud Is Unveiled? Experimental Evidence - Emna Ben Saad, ISCCB University of Tunis Carthage; Florian Hoos, HEC Paris; Cedric Lesage, HEC Paris