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Full-Text Articles in Business
Conditions For Increased Fraud Risk: A Case Study By Restaurant Segment, Elizabeth A. Yost
Conditions For Increased Fraud Risk: A Case Study By Restaurant Segment, Elizabeth A. Yost
Journal of Hospitality Financial Management
Risk factors leading to fraud is an important issue for restaurant operators. This paper identifies and evaluates the financial and non-financial characteristics of different restaurant segments through the lens of the fraud triangle. Using probit modeling and time series data from 2004 to 2014, it investigates different factors that significantly impact the increased risk of fraud in four types of restaurant segments—quick service, fast casual, casual dining, and fine dining. As such the findings of this study provide a better understanding of internal and external risk factors leading to increased fraud in the restaurant industry.
Are Corporate Codes Of Ethics And Risk Assessment By Internal Auditors Associated With Sustainability Audits By Internal Auditors?, Steven M. Desimone, Mohammad Abdolmohammadi
Are Corporate Codes Of Ethics And Risk Assessment By Internal Auditors Associated With Sustainability Audits By Internal Auditors?, Steven M. Desimone, Mohammad Abdolmohammadi
Economics Department Working Papers
An increasing number of organizations engage in sustainability reporting to the public. However, assurance of this disclosure is relatively new. In this study we investigate corporate codes of ethics and risk assessment by internal auditors as correlates of organizations’ engaging their internal audit functions (IAFs) in sustainability audits. Using data from a large sample of chief audit executives (CAEs) we find significant and positive associations between code of conduct and risk assessment and sustainability audits by IAFs. Also, we find positive and significant association between industry (environmentally sensitive vs. others), CAE experience, and CAE major (accounting vs. others) and sustainability …
Corporate Risk-Taking And Public Duty, Steven L. Schwarcz
Corporate Risk-Taking And Public Duty, Steven L. Schwarcz
Faculty Scholarship
No abstract provided.
The Relationship Of Cognitive Effort, Information Acquisition Preferences And Risk To Simulated Auditor–Client Negotiation Outcomes, Gary Kleinman, Dan Palmon, Kyunghee Yoon
The Relationship Of Cognitive Effort, Information Acquisition Preferences And Risk To Simulated Auditor–Client Negotiation Outcomes, Gary Kleinman, Dan Palmon, Kyunghee Yoon
Department of Accounting and Finance Faculty Scholarship and Creative Works
The auditor–client relationship is a legally-mandated relationship in which one party, the auditor, is hired and paid by the auditee (client) to inform third party stakeholders as to whether the client firm’s financial statements are presented in conformity with national financial accounting standards. When these statements do not meet the criteria for acceptable financial statements, a negotiation situation may arise in which the auditor is presumed to act in the best interests of shareholders and creditors who have no independent knowledge of the auditor’s findings. The client management may then feel forced to defend its numbers. The result is a …