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Research Article
Maandblad Voor Accountancy en Bedrijfseconomie 92(7/8): 211-215
https://doi.org/10.5117/mab.92.30162 (18 Oct 2018)
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  • 1. Auditors’ detection of fraud cues and management deception
    • Detecting deception in CEO narratives
    • Experimental approach
    • Evidence needed
    • Key references/suggested readings
    • Summary of the discussion
  • 2. Supply and demand in the audit market
    • The audit demand function
    • The audit production function
    • Using Dutch data
    • Examples of possible investigations
    • Additional ideas
    • Relevance for audit practice
    • Key references/suggested readings
    • Summary of the discussion
  • 3. Does the private owner-managed firm audit market serve a different purpose
    • PIEs, POBs and OMBs
    • Drivers of audit demand in private firms
    • Modeling audit outcomes
    • Contributions
    • Key references/suggested readings
    • Summary of the discussion
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