AUDITOR ATTRIBUTES DURING THREE DIFFERENT STAGES OF PROFESSIONAL DEVELOPMENT
This study explores the influence of auditor attributes that may influence the efficacy of red flag fraud detection in financial statements, by internal auditors employed by corporations and external auditors employed by public accounting firms. Exploring auditors during the early, middle, and late professional development stages, the findings detect that fraud efficiency is influenced by the following attributes: auditing experience, gender, income, position, on-the-job training, red flag usage, prior fraud detection, certifications, in-house training, and continuing professional education (CPE) hours.
Moyes, G. et al. (2022) ‘AUDITOR ATTRIBUTES DURING THREE DIFFERENT STAGES OF PROFESSIONAL DEVELOPMENT’, Journal of Business and Accounting, 15(1), pp. 67–85.
Journal of Business and Accounting