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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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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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