Staff auditors' proclivity for computer-mediated communication with clients and its effect on skeptical behavior
GB Bennett, RC Hatfield - Accounting, Organizations and Society, 2018 - Elsevier
A questioning nature and professional skepticism are fundamental requirements for auditors
to conduct high quality audits and facilitate appropriate financial reporting. This study …
to conduct high quality audits and facilitate appropriate financial reporting. This study …
Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis
OK Hope, J Wang - Accounting, Organizations and Society, 2018 - Elsevier
Accounting big baths are pervasive in practice. While big baths can improve the information
environment and reduce information asymmetry, they can also degrade the information …
environment and reduce information asymmetry, they can also degrade the information …
Actively open-minded thinking is key to combating fake news: A multimethod study
M Mirhoseini, S Early, N El Shamy… - Information & …, 2023 - Elsevier
The fake news phenomenon has exposed the vulnerability of individuals and societies to
information manipulation in social media. We conducted two studies to understand why …
information manipulation in social media. We conducted two studies to understand why …
How to detect fraud in an audit: a systematic review of experimental literature
M Tümmler, R Quick - Management Review Quarterly, 2025 - Springer
This paper reviews the experimental literature on fraud detection by external auditors. We
conduct a systematic literature review that includes 37 experimental studies on fraud …
conduct a systematic literature review that includes 37 experimental studies on fraud …
Recent research on the identification, assessment, and response to fraud risks: Implications for audit practice and topics for future research
The financial statement auditor's identification of fraud risk factors, their assessment of fraud
risk, and their fraud risk responses are key to the auditor's consideration of fraud and fraud …
risk, and their fraud risk responses are key to the auditor's consideration of fraud and fraud …
The information role of earnings conference call tone: Evidence from stock price crash risk
This paper investigates whether and how the disclosure tone of earnings conference calls
predicts future stock price crash risk. Using US public firms' conference call transcripts from …
predicts future stock price crash risk. Using US public firms' conference call transcripts from …
Identifying suspicious groups of affiliated-transaction-based tax evasion in big data
Affiliated-transaction-based tax evasion (ATTE) is a new strategy in tax evasion that is
carried out via legal-like transactions between a group of companies that have …
carried out via legal-like transactions between a group of companies that have …
Corporate employment, red flags, and audit effort
US regulatory agencies and congressional oversight committees have expressed concerns
that auditors often neglect red flags embedded in the operating characteristics of firms that …
that auditors often neglect red flags embedded in the operating characteristics of firms that …
Do stronger wise‐thinking dispositions facilitate auditors' objective evaluation of evidence when assessing and addressing fraud risk?
The objective evaluation of evidence is imperative for audit effectiveness and the proper
exercise of professional skepticism. However, numerous studies suggest that auditors fail to …
exercise of professional skepticism. However, numerous studies suggest that auditors fail to …
APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN?
M Kirana, N Toni, A Afiezan… - Jurnal Akuntansi …, 2023 - jamal.ub.ac.id
APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI
LAPORAN KEUANGAN PERUSAHAAN BUMN? | Kirana | Jurnal Akuntansi Multiparadigma …
LAPORAN KEUANGAN PERUSAHAAN BUMN? | Kirana | Jurnal Akuntansi Multiparadigma …