US and international policy setters recently called for auditors to be alert for anomalous
interviewee behaviors that may indicate deception. In this call, they included verbal …

During each phase of the audit members of the engagement team pose numerous
questions, the answers to which may affect both the course and outcome of the audit. The …

The release of Statement on Auditing Standards 99–Consideration of Fraud in a Financial
Statement Audit, hereafter referred to as SAS 99, refocused the accounting profession on the …

Beden dilinin kullanımına hakim olmak, yalanın ortaya çıkartılmasında araştırmacılara bir
katkı sağlar mı?Bu soru, çalışmanın temel araştırma sorusudur. Bu sorudan yola …

This dissertation examines the influence of perceived deception on auditors' mental
representations and subsequent judgments during the decision-making process associated …

Deception/lying is described by McElhaney (1994) as" one of our recurring sins since the
dawn of time”(p. 74). The importance that the public gives to this sin is indicated by opinion …

To assess fraud risk, auditors collect evidence in a sequential manner by reviewing
workpaper documentation, and by collecting corroborating and clarifying information from …