... to implicate themselves or others ( Inbau, Reid, Buckley, and Jayne 2013 ). audit inquiry fraud inquiry fraud reporting social comparison We predict that these two strategies—avoiding the word “fraud” and providing a social comparison—will increase client disclosure as part of the required...

... 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...