Big Five Audits and Accounting Fraud

Authors

  • CLIVE LENNOX,

  • JEFFREY A. PITTMAN


  •  Accepted by Joseph Carcello. We appreciate constructive comments from Jere Francis, Omrane Guedhami, and Gilles Hilary on an earlier version of this paper and excellent research assistance from Hou Qingchuan and Franklin Hao. Jeffrey Pittman acknowledges generous financial support from Canada’s Social Sciences and Humanities Research Council and the CMA Professorship.

Ancillary