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 …

fraud cases discovered between 1992 and 2011. We compare the auditor's duties, described by the auditing standards, with the … description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the … auditing standards concerning fraud detection; (2) The standards gap can be narrowed by improving existing auditing standards …