This unique volume expounds on the nature of white-collar crime and examines its
relationship with corporate social responsibility, governance and corporate reputation …

The incessant financial Fraud resulting to corporate collapse and the failure of the statutory
audit to detect and prevent fraudulent activities which had led to the impoverishment of …

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

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 …

Fraud‐related auditing standards define professional skepticism as a questioning mind or,
according to Nelson, presumptive doubt, and advocate its exercising in fraud risk …

Client inquiry is a foundational financial statement audit procedure. However, the literature
offers little evidence regarding how auditors perform client inquiry and how note taking …

Auditors frequently gather information by conducting client inquiries. During these inquiries,
auditors should be alert to verbal and nonverbal cues emanating from members of client …

Professional accounting guidance recommends that interviewers attend to deception
detection in audit interviews. Prior studies suggest that interviewers are poor detectors of a …

The incessant financial fraud resulting to corporate collapse and the failure of the statutory
audit to detect and prevent fraudulent activities which had led to the impoverishment of …

This study models the process by which auditors draw a suspicion of lying from an
interviewee's behavior and tests the model with perceptions and beliefs collected from 147 …