Why are auditors' responsibility overattributed in accounting frauds? Evidence from an attribution theory based perspective

Cédric Lesage and E. Ben Saad
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Cédric Lesage: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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Keywords: Auditors' responsibility; Accounting frauds; Attribution theory based perspective (search for similar items in EconPapers)
Date: 2009-05-27
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Published in 30e Congrès de l'AFC, May 2009, Strasbourg, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00496184

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