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
E. Ben Saad: 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; overattributed; accounting; frauds; Evidence; attribution theory; auditors (search for similar items in EconPapers)
Date: 2010
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Published in EAA Annual Congress, 2010, Istanbul, Turkey

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00554154

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