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)

1

Cédric Lesage

Function : Author

Groupement de Recherche et d'Etudes en Gestion à HEC

E. Ben Saad

Function : Author

Groupement de Recherche et d'Etudes en Gestion à HEC

Keywords

auditors' responsibility overattributed accounting frauds Evidence attribution theory auditors

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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-00554154

Submitted on : Monday, January 10, 2011-1:48:13 PM

Last modification on : Friday, March 24, 2023-2:52:54 PM

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hal-00554154 , version 1 (10-01-2011)

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HAL Id : hal-00554154 , 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. EAA Annual Congress, 2010, Istanbul, Turkey. ⟨hal-00554154⟩

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

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