A theoretical investigation of mandatory auditor reports on internal control structures

Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before accepting the efficacy of such auditor reports in reducing management fraud, this implied efficacy needs to be investigated in a rigorous fashion. Currently, no research exists on such auditor reports. This thesis begins to fill the current void by providing a rigorous investigation of the implications of mandating such auditor reports on the actions of external auditors and upper-level managers.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Date dc:date

10000-01-01

Author dc:creator

• Nekrasz, Frank, Jr

Contributors dc:contributor

• Neumann, Frederick L.

• Business Administration, Accounting
• Economics, Theory

Statement dc:rights

• Copyright 1993 Nekrasz, Frank, Jr

Language dc:language

eng

Identifier

AAI9411729
(UMI)AAI9411729

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/20197