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Accounting, Auditing & Accountability Journal Protecting against Detection: The Case of Auditors and Fraud? Christopher Humphrey Stuart Turley Peter Moizer Article information: To cite this document: Christopher Humphrey Stuart Turley Peter Moizer, (1993),"Protecting against Detection: The Case of Auditors and Fraud?", Accounting, Auditing & Accountability Journal, Vol. 6 Iss 1 pp. Permanent link to this document: http://dx.doi.org/10.1108/09513579310027512 Downloaded on: 10 November 2014, At: 06:02 (PT) References: this document contains references to 0 other documents. To copy this document: [email protected] The fulltext of this document has been downloaded 3443 times since 2006* Users who downloaded this article also downloaded: Gerald Vinten, Philmore Alleyne, Michael Howard, (2005),"An exploratory study of auditors’ responsibility for fraud detection in Barbados", Managerial Auditing Journal, Vol. 20 Iss 3 pp. 284-303 Harold Hassink, Roger Meuwissen, Laury Bollen, (2010),"Fraud detection, redress and reporting by auditors", Managerial Auditing Journal, Vol. 25 Iss 9 pp. 861-881 Bilal Makkawi, Allen Schick, (2003),"Are auditors sensitive enough to fraud?", Managerial Auditing Journal, Vol. 18 Iss 6/7 pp. 591-598 Access to this document was granted through an Emerald subscription provided by 277069 [] For Authors If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com Emerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services. Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. *Related content and download information correct at time of download. Downloaded by University of Toledo At 06:02 10 November 2014 (PT)

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Page 1: Protecting against Detection: The Case of Auditors and Fraud?

Accounting, Auditing & Accountability JournalProtecting against Detection: The Case of Auditors and Fraud?Christopher Humphrey Stuart Turley Peter Moizer

Article information:To cite this document:Christopher Humphrey Stuart Turley Peter Moizer, (1993),"Protecting against Detection: The Case of Auditors and Fraud?",Accounting, Auditing & Accountability Journal, Vol. 6 Iss 1 pp.Permanent link to this document:http://dx.doi.org/10.1108/09513579310027512

Downloaded on: 10 November 2014, At: 06:02 (PT)References: this document contains references to 0 other documents.To copy this document: [email protected] fulltext of this document has been downloaded 3443 times since 2006*

Users who downloaded this article also downloaded:Gerald Vinten, Philmore Alleyne, Michael Howard, (2005),"An exploratory study of auditors’ responsibility for fraud detectionin Barbados", Managerial Auditing Journal, Vol. 20 Iss 3 pp. 284-303Harold Hassink, Roger Meuwissen, Laury Bollen, (2010),"Fraud detection, redress and reporting by auditors", ManagerialAuditing Journal, Vol. 25 Iss 9 pp. 861-881Bilal Makkawi, Allen Schick, (2003),"Are auditors sensitive enough to fraud?", Managerial Auditing Journal, Vol. 18 Iss 6/7pp. 591-598

Access to this document was granted through an Emerald subscription provided by 277069 []

For AuthorsIf you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors serviceinformation about how to choose which publication to write for and submission guidelines are available for all. Please visitwww.emeraldinsight.com/authors for more information.

About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio ofmore than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of onlineproducts and additional customer resources and services.

Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on PublicationEthics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.

*Related content and download information correct at time of download.

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