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the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large … performance of the unit that they are auditing. We vary incentives in the experiment from individual (piece rate) to competitive …
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In a field experiment, we leverage differences in audit subordinates' job-relevant knowledge about clients, fraud … brainstorming outcomes through changes in subordinates' mental representations of fraud risk, conditional on subordinate knowledge … professional skepticism, the number of new fraud risks identified, and changes in fraud risk assessments as a result of …
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and time pressure on fraud cue identification and responsiveness in an experiment manipulating forensic expertise …Professional standards direct auditors to consult with forensic specialists to enhance the quality of fraud decisions … identify more fraud cues than auditors, although this did not result in differential fraud risk assessment. Further, auditors …
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behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal … auditors of local government (APIPs) to be a whistleblower. Quasi-experiment between subject design using pattern of 3 … different was insignificant among the variance of fraud level, the status of person committing fraud, and cohesiveness. The …
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Research suggests that a significant number of undergraduate students have cheated at some point during their college careers. This is of particular concern to the accounting profession and accounting educators given the ethical crisis within the profession and corporate America. This paper...
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In this article, I suggest that doing nothing and being bored can be invaluable to the creative process. In our present networked society, introspection and reflection have become lost arts. Instead, we are at risk of becoming victims of informational overload. The balance between activity and...
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