An empirical examination of the influence of the “new” US audit report and fraud red‐flags on perceptions of auditor culpability

Dan C. Kneer, Philip M.J. Reckers and Marianne M. Jennings

Managerial Auditing Journal, 1996, vol. 11, issue 6, 18-30

Abstract: Keywords: Accounting standards, Auditing guidelines, External audit, Liability, Reports, Shareholders

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686909610125131

DOI: 10.1108/02686909610125131

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