... client reporting intentions. Specifically, we leverage prior work in the criminology and psychology fields to investigate whether simple changes to inquiry phrasing can strengthen reporting intentions. The audit standards specify that audit inquiries should include whether the employee has...

... protections and strategically timing the fraud inquiry to take place in the afternoon, when client-employee self-regulation is more likely to be depleted. These two audit inquiry strategies should be of considerable interest to audit practitioners, audit committees, and those concerned with improving audit...