more likely to refrain from supporting fraud and report wrongdoing. With the foci on research exploring individual and …

cheating even if they do not provide additional monetary benefits of cheating. Participants in our real effort experiment had …

implemental mindsets: Prompted deciders follow the unconventional plan without regard to underlying fraud risk and unprompted … and no prompt conditions, they identify plans that are strongly linked to their own fraud risk assessments and that better … in response to identified fraud risk – it helps when a prompt is present or not, suggesting it complements rather than …

experimenter-participants to test whether deception affects behaviour of participant-participants in a dictator experiment and …

whether certain auditors and audit committees are able to lower fraud risk by constraining inconsistencies between financial … fraud risk) than audit committees without industry expert chairs. Our results suggest that the audit process can constrain … fraud risk, but that not all forms of audit committee expertise are beneficial …