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Keywords: excuse
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 151–166.
Published: 01 February 2024
... to reduce auditor skepticism by making their behavior seem unintentional (an excuse) or appropriate (a justification). Using two experiments, we examine the type of explanation managers use to conceal their fraudulent intent and its effectiveness in reducing auditor skepticism. We predict and find managers...