Skepticism and the management accountant: insights for fraud detection: a survey examines the level of professional skepticism among management ... article from: Management Accounting Quarterly

This digital document is an article from Management Accounting Quarterly, published by Institute of Management Accountants on January 1, 2008. The length of the article is 3952 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

From the author: Skepticism has long been held as a fundamental concept for the public accounting profession. Exhibiting skepticism is presumed to increase the likelihood of detecting fraud in the conduct of an audit. With increasing incidences of fraud within organizations, however, the accounting profession as a whole needs to embrace the concept of skepticism. This study examines skepticism within the management accounting profession. We measure the levels of skepticism within a group of management accountants and examine characteristics associated with higher levels of skepticism. We also provide insights into the implications of skepticism and suggestions on how firms can capitalize on this concept to increase fraud detection.

Citation Details
Title: Skepticism and the management accountant: insights for fraud detection: a survey examines the level of professional skepticism among management accountants. With increased emphasis being placed on detecting and preventing fraud, companies may benefit from enhancing the abilities of their employees to exhibit skepticism.
Author: Kimberly F. Charron
Publication:Management Accounting Quarterly (Magazine/Journal)
Date: January 1, 2008
Publisher: Institute of Management Accountants
Volume: 9 Issue: 2 Page: 9

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