Inattentional blindness, also known as perceptual blindness, is the phenomenon of not being able to see things that are actually there. This concept is not covered in traditional accounting classes in general and forensic accounting and auditing in particular. We discuss why forensic accountants...

The way that auditors and their clients develop team resources that they can later use in negotiating with their counterparts is a critical but unexplored issue in auditing research. This study explores several important issues that may affect the development of these team resources....

We analyze the interrelation between personality traits and German business students' propensity to select financial accounting, management accounting, tax accounting, or corporate finance as their major field of study, to seek a first job in one of these areas as well as their intention to...

The effect of personality on performance is evident from past literature (Guha 1965; Anand 1977; Furnham and Zacherl 1986; Barrick and Mount 1991; Judge et al. 1997, 1999, and 2002; Feist 1998; Hochwarter et al. 2000; LePine and Dyne 2001; Seibert and Kraimer 2001; Barrick et al. 2002; Ilies and Judge 2002; Lim and Ployhart 2004). This...

We introduce the concept of fraud morality, validate such conceptualization by prior studies in economics and criminology as well as by our own independent tests, and explore the relationship of fraud morality with numerous cultural attributes using data from the World Values Survey. Applying...

Global capital markets rely heavily on independent and skeptical auditors as gatekeepers to provide assurance that corporate financial reports are free of material fraud. The rise of narcissism among the ranks of both client and audit professionals challenge this gatekeeper function. In...

Auditors' fraud detection is critical – undetected frauds impose costs on users and auditors. We propose auditors' fraud risk identification during end-of-audit analytical procedures is affected by working under a completion (“just get it done”) goal versus a “refuse to accept” goal...

Drawing on qualitative field studies, this literature review synthesizes research on the formation of professional identities, from the pre-exposure phase of recruitment, up the hierarchy to staff-, manager- and partner-level work at auditing firms, to the level of those who leave professional...

It is unclear what personality traits determine the enduring trait of professional skepticism among auditors. Examining determinants of professional skepticism may be important to the profession in recruitment, evaluation and team-building activities and ultimately as an element in the...