fraud risk as high and low, auditors are more likely to react to the inconsistency (i.e., rely more on inconsistent NFMs … implications of NFMs and fraud risk is high (vs. low). Our results suggest the following: (1) a minority of auditors use NFMs as an … presence of high fraud risk alone is insufficient to increase auditor consideration of inconsistent NFMs; (3) auditors are able …

implemental mindsets: Prompted deciders follow the unconventional plan without regard to underlying fraud risk and unprompted … prompt conditions, they identify plans that are strongly linked to their own fraud risk assessments and that better align … identified fraud risk – it helps when a prompt is present or not, suggesting it complements rather than merely substitutes for …

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 …

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 …

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 …Prior research finds that companies committing fraud exhibit large inconsistencies between reported revenue growth and …