The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature

Domenico Campa; Alberto Quagli; Paola Ramassa

Journal ArticleOPEN ACCESS

The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature

Campa D
Quagli A
Ramassa P

Journal of Accounting Literature (2023)

DOI: 10.1108/jal-07-2023-0134

N/ACitations

98Readers

Abstract

… costly financial statement misreporting, supporting the idea that tax controls can have positive effects in reducing the likelihood of accounting fraud. These findings suggest a promising …

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APA

Campa, D., Quagli, A., & Ramassa, P. (2023). The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature. Journal of Accounting Literature. https://doi.org/10.1108/jal-07-2023-0134

The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature

Abstract

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