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 …

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

Purpose: Differences in social cognition between autistic and nonautistic people may put
autistic people at greater risk of being deceived. To inform communication interventions …

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 …

In this paper, we provide theoretical and practical guidance on experimental design choices
when incorporating auditor-client communication in audit research. We structure our …

With a view to expanding the discussion on professional scepticism, and motivating a
broader perspective in research undertaken with the aim of helping auditors meet ongoing …

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 …

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 …