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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
1 GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC
Keywords : auditors auditors' responsibility overattributed accounting frauds Evidence attribution theory
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Conference papers
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https://hal-hec.archives-ouvertes.fr/hal-00554154
Contributor : Antoine Haldemann <>
Submitted on : Monday, January 10, 2011 - 1:48:13 PM
Last modification on : Thursday, January 11, 2018 - 6:19:31 AM

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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⟩

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