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Effects of the fraud triangle on students’ risk assessments

✍ Scribed by Randall E. LaSalle

Book ID
116591813
Publisher
Elsevier Science
Year
2007
Tongue
English
Weight
138 KB
Volume
25
Category
Article
ISSN
0748-5751

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This study examined whether providing tax services to an audit client affects auditors' fraud-risk assessment. A case was administered to audit partners and senior managers of small-and medium-sized firms that provide both audit and tax services. Participants were asked to assess the risk of fraudul