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Bernardi, R. (1994), “Fraud Detection: The Effect of Client Integrity and Competence and Auditor Cognitive. Style”, Auditing: A Journal of Practice & Theory ...

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Bernardi, R. A. (1994). Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing, 13, 68-84. ...

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Bernardi, R.A. (1994), “Fraud detection: the effect of client integrity and competence and auditor cognitive style”, Auditing: A Journal of Prac- ...

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for fraud detection. SAS No. 99 reiterates the importance of maintaining professional .... regardless of the auditor's belief about management's honesty and integrity” ... no differences in the level of cognitive elaboration between their participants ... client. Manipulations are made at this point indicating that ...

http://www.emeraldinsight.com/Insight/html/Output/Published/EmeraldFullTextArticle/Pdf/0510200308.pdf

(47) Pincus, K. V. (1994) 'Discussion on fraud detection: The effect of client integrity and competence and auditor cognitive style', Auditing: A Journal of ...

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Fraud Detection: The Effect of Client Integrity and. Competence and Auditor Cognitive Style. Auditing: A Journal of Practice &. Theory 13 Supplement: 68-84. ...

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ethical values, commitment to competence, board of directors and audit committee, management's philosophy and management style, organizational structure, the assignment of ... fraud risk factors was a potential problem area for the client on the same ten-point scales ..... cognitive model and experimental evidence. ...

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Bernardi, R. A. —Fraud Detection: The Effect of Client Integrity and Competence and Auditor Cognitive. Style“ (Supplement 1994) ...

http://aaahq.org/audit/Pubs/Audrep/03spring/item05.pdf

The Role of Client Integrity in Client Acceptance Decisions. .... deeper understanding of financial domains; cognitive modeling ..... the low base rates of management fraud, detection of manage- ... “The Effects of SAS No. 82 on Auditors' Attention to. Fraud Risk Factors and Audit Planning Decisions,” by M. F. ...

http://aaahq.org/audit/Pubs/Audrep/98summer/summer98.pdf

Davidson, A. S.: 1994, 'Discussion of Fraud Detection: The Effect of Client Integrity and Competence and. Auditor Cognitive Style', Auditing: A Journal of ...

http://www.springerlink.com/index/E45X4204062Q580V.pdf

Bernardi, R.: 1991, 'Fraud Detection: An Experiment. Testing Differences in Perceived Client Integrity and. Competence, Individual Auditor Cognitive Style and. Experience, and accounting Firms', An Unpublished .... lion Effect: An Issue for Business Education and Eth- ics', Journal of Business Ethics 7, 223–229. ...

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Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing, 1994 Supplement, 13, (1), 68-94. ...

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(23) Bernardi, R. Fraud detection: An experiment testing differences in per- ceived client integrity and competence, individual auditor cognitive style ...

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Bernardi, R.: 1994, “Fraud detection: The effect of client integrity and competence on auditor cognitive style”, Auditing: A Journal of Practice and Theory ...

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clarifying the auditor's detection and reporting responsibility by requiring that the auditor .... effect of client integrity on the likelihood to conclude fraud. .... “commitment to competence,” and “management's philosophy and operating style” ...... A social-cognitive approach to motivation and personality. ...

http://etd.lsu.edu/docs/available/etd-10212004-151726/unrestricted/Watson_dis.pdf

Bernardi, R. 1991, "Fraud detection: An experiment testing differences in perceived client integrity and competence, individual auditor cognitive style and ...

http://adt.curtin.edu.au/theses/available/adt-WCU20030423.100414/unrestricted/11References.pdf

Bernardini, R.A., 'Fraud Detection: The Effect of Client Integrity and Competence and. Auditor Cognitive Style', Auditing: A Journal of Practice & Theory, ...

http://www.econ.kuleuven.be/eng/tew/academic/afi/events/arnn/PDFPatrickB/quadackers.pdf

A client's stated preference may have differing effects on auditor judgment ...... The auditor's assessment of the competence and integrity of auditee personnel. .... A cognitive model and experimental evidence. ... fight against financial fraud. The Emanuel Saxe Distinguished Lectures in. Accounting: 1993-94. ...

http://scholar.lib.vt.edu/theses/available/etd-3298-17149/unrestricted/ETD.PDF

Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice and Theory. 13 ...

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Fraud Detection: The Effect of Client Integrity and Competence and. Auditor Cognitive Style. Auditing: A Journal of Practice & Theory 13 Supplement: 68-84. ...

http://dare.ubvu.vu.nl/bitstream/1871/13280/5/8931.pdf

gaps in the literature: (1) auditor judgments of client integrity risks are ...... For example, social and cognitive psychology gives insight into human ..... a significant effect on auditor fraud risk perceptions – Apostolou et al. (2001) ...... external auditors' detection of financial statement fraud. Journal of ...

http://dare.ubvu.vu.nl/bitstream/1871/11529/5/8076.pdf

to work with and shown a high level of competence. Furthermore, several ... told you that the integrity of upper management has been questionable at times. .... risk of material financial statement fraud for this client? ..... The effects of SAS No. 82 on auditors' attention to fraud risk ...

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Fraud Detection: The Effect of Client Integrity and Competence and. Auditor Cognitive Style. Auditing: A Journal of Practice & Theory Vol 13 (-): 68-84. ...

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Fraud Detection: The Effect of Client Integrity and Competence and. Auditor Cognitive Style.Auditing: A Journal of Practice & Theory,13,68-84. ...

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Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice and Theory 13: 68-84. ...

http://www.cba.uri.edu/offices/research/workingpapers/documents/2008/TheAggressivenessofTaxProfessionalReporting.pdf

Bernardi, R. (1991) 'Fraud Detection: An Experiment Testing Differences in Perceived Client Integrity and Competence,. Individual Auditor Cognitive Style ...

http://www.buseco.monash.edu.au/research/mbr/2008/monash-university-mbr-an-ethical-dilemma-[fulltext].pdf

auditors under accountability relationships do not exert more cognitive efforts .... opinion), client management competence and integrity (high) ... But, when client integrity was low, judgments by auditors in the skepticism ..... Accountability, the dilution effect, and conservatism in auditors' fraud judgments. ...

http://ntur.lib.ntu.edu.tw/bitstream/246246/84830/1/8.pdf

accountants to ensure the quality and integrity of financial information, ..... Independence and Competence' (1993) 20(2) Journal of Business Finance & Accounting 213. .... studied the effects of NAS provision on the auditor-client .... Field Dependence Cognitive Style, and their Effects on Decision Making' ...

http://cclsr.law.unimelb.edu.au/research-papers/audit-ind-report/part8.pdf

to the political pressure to bring 1930s-style regulatory re- ..... fraud-detection professional association accounting stan- ... verse effects to its stakeholders of integrity capacity ne- ... competence in management practice is addressed by each ..... of client contractual moral right to accurate and timely ...

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preventing fraud and conflicts of interest, and establishing boundaries for acceptable ..... In effect, business judgment integrity capacity ... Developmental integrity capacity is the cognitive .... the detection resources of a single unit, risks ..... Sentencing Guidelines (Institute of Internal Auditors, ...

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fraud-detection professional association accounting stan- ... verse effects to its stakeholders of integrity capacity ne- ... competence in management practice is addressed by each .... ing practices exacerbating auditor conflicts of interest, condon- ... of client contractual moral right to accurate and timely ...

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pressures have an effect on auditors' ethical behaviour when facing an ethical dilemma ...... tween cognitive style and ethical reasoning of accounting students (Thorne, 2001). ..... has to live up to; integrity, secrecy, independence and competence. ... trary; the client cannot make a decision for the auditor. ...

http://cendoc.esan.edu.pe/paginas/infoalerta/etica/professional.pdf

tionships in which an auditor and client are involved (Seabright, Levinthal & ...... Simon, D. T. & Francis, J. R. 1988, 'The Effects of Auditor Change on Audit Fees: ..... materialism and the loss of integrity and independence by the ...... between personal beliefs at Level 3, cognitive style at Level 2, ...

http://epress.anu.edu.au/ethics_auditing/pdf/part2.pdf

about the audit firm-client relationship and the way in which it impacts on .... quality assurance programs also cover areas of auditor competence, and indeed ..... cognitive style and ethical decision-making, 181, 184 companies .... and fraud, 27, 267 legal change in response to collapse of, ...

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Salterio, S. "The effects of precedents and client position on auditors' financial ... Steele, C. M. "The psychology of self-affirmation: Sustaining the integrity of the ... america – cognitive-style, value conflict, and the limits of compromise. ... In Social competence. edited by J. Wine and M. Smye. 61-99. ...

http://eprints.otago.ac.nz/384/1/LiyanarachchiGOcr.pdf

integrity, independence, objectivity, and professional competence to the financial ..... continued earlier research on the effect of professional fees on auditor independence ..... competency, auditors are selected by their clients. Client audit ..... Internal controls and the detection of management fraud. ...

http://www.occpa.com/tuidissert.pdf

Describe Kohlberg's theory of cognitive moral ... o integrity o objectivity o professional competence and due care .... Appreciate the effects of and the approaches to deal .... Discuss the special concerns of the auditor when the client's information is .... cash account to test further for material fraud ...

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"Fraud Detection: The Effect of Client Integrity and. Competence and Auditor Cognitive Style." Auditing: A Journal ofPractice & ...

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The assurance that the organization is able to detect and prevent fraud, theft, and .... Topics tested according to the cognitive skill level indicated in the ..... ethical values, integrity, commitment to competence, personnel policies ... d) Explains why the internal auditor tests and suggests improvements to ...

http://www.cma-ontario.org/multimedia/Ontario/attachments/2009_CMA_EE_Requirements.pdf

Fraud Detection: the effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory, 13 ...

http://iajbs.jesuitbusinessschools.com/resources/159.pdf

of cognitive biases and limits on rationality affect how people perceive ...... suffer the “dual burden” of not only being bad at a task, but being unable to judge their own competence. ...... effect when the client was lower-integrity). ..... that “increasing the auditor's penalty . . . increased fraud detection” ...

http://moritzlaw.osu.edu/lawjournal/issues/volume61/number5/prentice.pdf

Heightened concern about /responsibility for detecting management fraud ... integrity, ethical values and competence of the entity's people; management's ... Detection risk is the risk that the auditor's substantive tests will not detect ..... combined effect exceeds the sum of their individual effects on auditors' ...

http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Articles/FullText/2009v1n1a1.pdf

factors that affect sources of evidence in general, the competence, ..... Goodwin, Jenny (1999): The Effects of Source Integrity and Consistency of ... Hansen, James David (1993): The Effect of Information Load and Cognitive Style on ... ISA 240: The Auditor's Responsibility to Consider Fraud in an Audit of ...

http://www.abs.aston.ac.uk/newweb/AcademicGroups/fal/ASIG/Gronewold_ProbativeValue.pdf

BJW is thus a personal belief system, or cognitive style, that reflects a learned .... auditors who had low just world beliefs in the Windsor and Ashkanasy (1995) research were ...... management competence and integrity. Advances in Accounting, 11: 1-29. ... The effect of client management bargaining power, ...

http://espace.library.uq.edu.au/eserv/UQ:79610/Ashkanasy-Windsor-Trevino.pdf

ests of the citizen/client (including involuntary 'cli- ents'), and service to the wider community and .... ethics and integrity matters for officials are widely ..... mation-holdings by an in-house auditor, which in the .... other cognitive learning tasks. .... writers on Public Sector Ethics, to the effect that a ...

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of results generated by continuous audit monitoring and fraud detection systems. ... Assuring, verifying and managing PSS information quality and integrity is fundamental ... XBRL has the capability to populate auditor databases for immediate .... support includes aspects of information systems, cognitive sciences, ...

http://igneous.scis.ecu.edu.au/proceedings/2005/forensics/goldschmidt.pdf

Because an auditor cannot audit a client that lacks integrity, ...... Second, to fully appreciate management's style, practitioners focus on a client's ...... What effect, if any, would the detection of fraud by Hill & Associates have on their .... For example, we learn from research that cognitive biases affect ...

http://www.swlearning.com/pdfs/chapter/0324117760_5.PDF

increased vigilance, new security measures, and such fraud detection programs .... the cognitive elite challenges the traditional elite of birth, the academic ladder ...... also in the overall effects of fraud upon the value of degrees (MacWilliams, ...... competence of their qualified professionals is eroded. ...

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cognitive, developmental, physical and health related needs so they may live fulfilling lives ..... to establish competency and a system to document and review that training has .... Imagine! will maintain audited financial information. ... prevention, detection and reporting of fraud, waste and abuse of resources. ...

http://www.imaginecolorado.org/documents/QA/EthicsIntegrity/CORPORATE_INTEGRITY_PLAN.pdf

Being fair and clear by not over identifying abuse and fraud . ..... image and the personal competence of people with developmental ..... …learning with you about the kind, amount, and style of assistance you need to live successfully .... social resources, or less physical or cognitive ability than staff members ...

http://thechp.syr.edu/!integri.pdf