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Why are auditors' responsibility overattributed in accounting frauds? Evidence from an attribution theory based perspective

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hal-00496184 , version 1 (29-06-2010)

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  • HAL Id : hal-00496184 , version 1

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Cédric Lesage, E. Ben Saad. Why are auditors' responsibility overattributed in accounting frauds? Evidence from an attribution theory based perspective. 30e Congrès de l'AFC, May 2009, Strasbourg, France. ⟨hal-00496184⟩

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