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 …

Historically, inaccurate credibility assessments have resulted in tremendous costs to
businesses and to society. Recent research offers unobtrusive credibility assessment aids …

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 …

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 …

The complexity of financial reporting highlights the need for professional skepticism among
auditors. This study examined the relationship between auditors' professional skepticism …

Prior research finds that individuals struggle to detect deception at rates better than chance,
and that this extends to accounting settings where users evaluate the veracity of …

Introduction Forensic interviewing entails practitioners interviewing suspects to secure valid
information and elicit confessions. Such interviews are often conducted in police stations but …

Interviewing may be a useful forensic-type procedure for acquiring indications of deception
to conceal material financial statement fraud (Buckhoff and Hansen 2002). According to …