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 …

more likely to refrain from supporting fraud and report wrongdoing. With the foci on research exploring individual and …

cheating even if they do not provide additional monetary benefits of cheating. Participants in our real effort experiment had …

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 …