Hurtt, R. K., H. Brown-Liburd, C. Earley, and G ...
The authors also find that auditor detection of corporate fraud increased in the wake of the large accounting scandals, the Sarbanes-Oxley Act, and SAS No. 99 (AICPA 2002). This suggests that changes in fraud-related regulations and standards can help to shape auditor performance. 2 (c) ................
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