التفاصيل البيبلوغرافية
| العنوان: |
How Auditors' Fraud Inquiry Strategies Can Increase the Likelihood of Whistleblowing. |
| المؤلفون: |
Lauck, John R., Perreault, Stephen J., Rakestraw, Joseph R., Wainberg, James S. |
| المصدر: |
Current Issues in Auditing; Fall2022, Vol. 16 Issue 2, pP58-P63, 6p |
| مستخلص: |
SUMMARY: This article summarizes a study (Lauck, Perreault, Rakestraw, and Wainberg 2020) in which we examine best practices for auditors conducting client inquiry. We find that reminding client-employees about the statutory protections available for public company whistleblowers and conducting fraud inquires later in the day are two strategies that increase the likelihood that a client-employee will disclose suspected fraud to an external auditor during the client fraud inquiries required by auditing standards. Although not specifically investigated, our findings may also hold for fraud examination or forensic accounting interview scenarios. [ABSTRACT FROM AUTHOR] |
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