Construct · 1 fields · 1 citations

strategic reasoning in fraud detection: a standalone construct

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strategic reasoningin fraud detection1 CONSTRUCTStrategic reasoning inWILKS · AUDITING

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Auditing

auditors anticipating how a fraud-minded manager will respond to expected audit procedures, and using unpredictability to counter concealment.

In auditing, strategic reasoning in fraud detection refers to auditors anticipating how a fraud-minded manager will respond to expected audit procedures, and using unpredictability to counter concealment. This meaning comes from Wilks (2004) in Accounting Horizons.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructconcealment6 fields · 13 citationsjingle · one name, six constructscounter1 fields · 1 citationsanchor · a standalone construct

References

  1. Wilks, T. J., & Zimbelman, M. F. (2004). Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud. Accounting Horizons, 18(3), 173-184. https://doi.org/10.2308/acch.2004.18.3.173

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