Atıf Sayısı
2
Görüntüleme
60
İndirme
22
There are important responsibilities of especially top managements of companies together with board of directors, audit committees, internal auditors employed in companies, external auditors, and capital markets boards in the processes of both the detection and the prevention of fraudulent financial reporting. In the related literature, there are many theoretical and empirical studies dealing with the investigation on which side has more responsibility for detecting and preventing the fraudulent financial reporting. In this study, the evidence of the researches investigating the responsibilities of only internal auditors on the fraudulent financial reporting is presented.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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