Foster, B.P. et al. 2023. THE AUDITOR’S REPORT ON INTERNAL CONTROL & FRAUD DETECTION RESPONSIBILITY: A COMPARISON OF FRENCH AND U.S. USERS’ PERCEPTIONS. Journal of Accounting, Ethics & Public Policy, JAEPP. 14, 2 (Apr. 2023), 221. DOI:https://doi.org/10.60154/jaepp.2013.v14n2p221.