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

Cédric Lesage 1 E. Ben Saad
1 GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC
Keywords : Auditors' responsibility Accounting frauds Attribution theory based perspective
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Conference papers
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https://hal-hec.archives-ouvertes.fr/hal-00496184
Contributor : Antoine Haldemann <>
Submitted on : Tuesday, June 29, 2010 - 4:53:59 PM
Last modification on : Thursday, January 11, 2018 - 6:19:31 AM

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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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