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

Cédric Lesage; E. Ben Saad

Conference papers

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

Document type :

Conference papers

Domain :

Humanities and Social Sciences / Business administration

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https://hal-hec.archives-ouvertes.fr/hal-00554154
Contributor : Antoine Haldemann Connect in order to contact the contributor
Submitted on : Monday, January 10, 2011 - 1:48:13 PM
Last modification on : Thursday, January 11, 2018 - 6:19:31 AM

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

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

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