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Keywords: fraud detection
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Journal Articles
The Accounting Review (2021) 96 (1): 225–249.
Published: 01 January 2021
... perpetrated via omission may appear less intentional, decreasing auditor skepticism and the likelihood of fraud detection. Research in psychology suggests individuals prefer to bring about morally objectionable outcomes through omission (i.e., inaction) compared to commission (i.e., action) (e.g...