Skip to Main content Skip to Navigation
Conference papers

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
Document type :
Conference papers
Complete list of metadata
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

Identifiers

  • HAL Id : hal-00496184, version 1

Collections

HEC | PARISTECH | CNRS

Citation

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⟩

Export

BibTeX TEI DC DCterms EndNote

Share

Metrics

Record views

188