Paper / Auditing

Anqi Tao, University of Massachusetts-Lowell

Kathleen M Bakarich, Hofstra University

Roger Mayer, SUNY College at Old Westbury

Yiye Zhang, University of Massachusetts-Lowell

Norbert Tschakert, Salem State University

Cultural Perspectives on Audit Failure: Understanding Materiality with Judaic Law - Alan Reinstein, Wayne State University; Shlomo Sawilowsky, Wayne State University; Eileen Z Taylor, North Carolina State University

Does Internal Control Improve the Attestation Function and by Extension Assurance Services? - Linval Frazer, State University of New York (SUNY) Old Westbury

Repeat Offenders: Examining Cases of Multiple Years of Internal Control Weaknesses - Kathleen M Bakarich, Hofstra University; Devon Baranek, Rider University

Small Retail Business Strategies to Detect and Prevent Employee Fraud - Comfort Akuh, Kalamazoo Valley Community College; Roger Mayer, SUNY College at Old Westbury; Wen-Wen Chien, SUNY College at Old Westbury