Novianti, Suzy and Tunbonat, Keviniana and Utami, Intiyas (2020) Accountability and Herding Bias: An Experimental Study on Audit Fraud Judgement. In: Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia.
![[thumbnail of 38124.pdf]](http://eprints.eai.eu/style/images/fileicons/application_pdf.png "38124.pdf")
PDF
38124.pdf
Download (679kB)
Abstract
Auditors’ behavior and attitude likely affect their judgments in determining fraud risks. As suggested by previous studies, an important auditor behavior is accountability that arguably affects auditors’ judgment. Together with herding behavior, accountability likely affects audit fraud judgment. Th
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 13:10 |
| Last Modified: | 17 Apr 2026 11:32 |
| URI: | http://eprints.eai.eu/id/eprint/28486 |
Actions (login required)
- View Item