We survey academic literature from non-accounting publications related to fraud and
financial crimes:(1) to better understand the nature and extent of fraud acts from the …

A questioning nature and professional skepticism are fundamental requirements for auditors
to conduct high quality audits and facilitate appropriate financial reporting. This study …

In this study, we investigate whether receiving an auditor inquiry via e-mail differentially
affects client responses as compared to more traditional modes of inquiry, and whether …

Purpose–The purpose of this study is to examine empirically the organizational factors that
are associated with the absence of fraud. Design/methodology/approach–Factor analysis …

Employee tips are the most common form of initial fraud detection, suggesting that
employees frequently are aware of fraud before others professionally charged to detect …

Purpose Following recent high-profile audit failures, concern has been expressed that
auditors are not demonstrating sufficient skepticism when exercising professional judgment …

We experimentally study the deception detection capabilities of experienced auditors, using
CEO narratives from earnings conference calls as case materials. We randomly assign …

Framing effects are a phenomenon where individuals respond differently to equivalent
information presented in a positive or negative manner. Whether framing effects within audit …

We focus on the impact of three of Hofstede's cultural dimensions, power distance,
uncertainty avoidance, and individualism, on the results of analytical procedures conducted …

Nevertheless, the interactive nature of client inquiries can leave auditors susceptible to client
deception, and therefore requires that auditors exhibit professional skepticism in order to …