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 …

done”) goal versus a “refuse to accept” goal (with a desired conclusion that fraud risks remain). In an experiment, a …Auditors' fraud detection is critical – undetected frauds impose costs on users and auditors. We propose auditors …' fraud risk identification during end-of-audit analytical procedures is affected by working under a completion (“just get it …

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 …

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 …

relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than … auditors in fraud detection, prevention and response. This paper discusses forensic accountant knowledge and skills and auditor … knowledge and skills on task performance fraud risk assessment in the Nigerian public sector. It also draws the attention of the …