This study examines whether priming auditors with a forensic perspective improves their fraud-risk assessments and subsequent audit-plan responses. We contribute to the literature by investigating a potential improvement in fraud detection that encourages auditors to take a forensic specialist's perspective, while retaining the audit tenets of efficiently identifying and responding to risk. We prime auditors with a forensic perspective and compare their fraud performance to unprimed auditors in both low- and high-risk contexts, finding primed auditors assess fraud-risk significantly higher in all fraud-risk environments. In a high-risk environment, primed auditors propose a more appropriate audit-plan response. Relevant to fraud detection, these audit-plan modifications were consistent with those determined by a panel of audit and forensic experts. They exhibit a sensitivity in the low-risk environment, whereby their risk response is similar with that of the unprimed auditors.

Data Availability: Data are available from the authors on request.

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