Title

Enron as a Sympton of Audit Process Breakdown: Can the Sarbanes-Oxley Act Cure the Disease?

Document Type

Article

Comments

Published by Elsevier in Critical Perspectives on Accounting Volume 15, Issues 6-7, pages 853-864.

Bryant University users may access this article here.

Publication Source

Critical Perspectives on Accounting

Abstract

This paper presents a model of the auditor’s misstatement detection and reporting process, which consists of three steps: (1) awareness of the transaction, (2) recognition that the transaction’s accounting treatment results in a misstatement, and (3) a willingness to modify the audit opinion to disclose the nature of misstatement if management does not correct the misstatements.



This document is currently not available here.

Share

COinS