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Conference Papers Year : 2010

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

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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⟩

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