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Keywords: cognitive processing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 1–26.
Published: 01 May 2022
..., we develop an innovative intervention designed to improve audit firm communication by incorporating game-like elements. We expect game-like elements to pique auditors' interest, deepen their cognitive processing, and enhance their awareness of important fraud concepts, making them more alert...