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A Field Experiment Examining Audit Subordinates' Knowledge and a Partner-Led Intervention in Fraud Brainstorming
Dennis, Sean A. - 2018
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 …
Persistent link: https://www.econbiz.de/10012936421
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Measuring internal auditor's intention to blow the whistle (a Quasi-experiment of internal auditors in the local government)
Habbe, Abdul Hamid; Rasyid, Syarifuddin; Arif, Hermita; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 224-233
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 …
Persistent link: https://www.econbiz.de/10012020184
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A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming
Dennis, Sean A.; Johnstone, Karla M. - In: Accounting, organizations and society : an … 66 (2018), pp. 14-28
Persistent link: https://www.econbiz.de/10011865429
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Social cognitive theory : the antecedents and effects of ethical climate fit on organizational attitudes of corporate accounting professionals ; a reflection of client narcissism a...
Domino, Madeline Ann; Wingreen, Stephen C.; Blanton, … - In: Journal of business ethics : JOBE 131 (2015) 2, pp. 453-467
Persistent link: https://www.econbiz.de/10011393268
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Reply to Comments on : 'Fraud Detection: The Effect of Client Integrity and Competence and Auditor Cognitive Style'
Bernardi, Richard A. - 2009
I appreciate the comments and suggestions of my two discussants and many other individuals who attended the symposium. These discussions provided thoughtful insights for additional analysis and extensions to the original research. My response to the discussants' comments will be to expand the...
Persistent link: https://www.econbiz.de/10012766611
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Future research directions at the intersection between cognitive neuroscience research and auditors' professional skepticism
Olsen, Carmen; Gold, Anna - In: Journal of accounting literature : the official journal … 41 (2018), pp. 127-141
Persistent link: https://www.econbiz.de/10012030537
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Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behavior...
Yulianti, Yulianti; Zarkasyi, Mohammad Wahyudin; … - In: Journal of Islamic accounting and business research 15 (2024) 3, pp. 385-401
Persistent link: https://www.econbiz.de/10014520170
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Manipulating response times in the cognitive reflection test : time delay boosts deliberation, time pressure hinders it
Bilancini, Ennio; Boncinelli, Leonardo; Celadin, Tatiana - In: Journal of behavioral and experimental economics 112 (2024), pp. 1-8
Persistent link: https://www.econbiz.de/10015077975
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Who performs better under time pressure? : results from a field experiment
De Paola, Maria; Gioia, Francesca - In: Journal of economic psychology : research in economic … 53 (2016), pp. 37-53
Persistent link: https://www.econbiz.de/10011704048
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Credence goods markets and the informational value of new media : a natural field experiment
Kerschbamer, Rudolf; Neururer, Daniel; Sutter, Matthias - 2019
' reviews on social media platforms in search for trustworthy sellers. We present a natural field experiment that examines the …
Persistent link: https://www.econbiz.de/10011980932