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

Cédric Lesage; E. Ben Saad

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

(1) ,

1

Cédric Lesage

Function : Author

Groupement de Recherche et d'Etudes en Gestion à HEC

E. Ben Saad

Function : Author

Keywords

Auditors' responsibility Accounting frauds Attribution theory based perspective

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Humanities and Social Sciences Business administration

Antoine Haldemann : Connect in order to contact the contributor

https://hal-hec.archives-ouvertes.fr/hal-00496184

Submitted on : Tuesday, June 29, 2010-4:53:59 PM

Last modification on : Saturday, June 25, 2022-10:51:17 AM

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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⟩

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

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