Comments on the effects of client integrity and competence in the incidence of fraud within auditing practices. Suggestion of a lack of sensitivity to client integrity by seniors; Consideration of the ratings of leniency, halo effect, and central tendency; Differences in staff level responsibility for risk assessment; Reference to a study by Janell and Wright with regard to the evaluation process for inherent risk; Diversity of the experience of duty in forensic accounting.
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Richard A. Bernardi (1994) studied this question.