...George C. Gonzalez; Vicky B. Hoffman SUMMARY Continuous auditing increases the coverage and frequency of analysis of a firm's activities, and has been touted as a powerful fraud deterrence and detection technique, but we identify and examine a potential unintended consequence. When continuous...

... reporting. Together, our findings suggest that a high-quality audit committee helps to ensure that whistle-blowing disclosures are received and resolved through internal channels. © 2018 American Accounting Association. All rights reserved. 2018 audit committee financial misconduct fraud whistle...

... and Humanities Research Council of Canada. Editor's note: Accepted by Gregory M. Trompeter, under the Senior Editorship of Jeffrey R. Cohen. January 2016 November 2016 © 2017 American Accounting Association. All rights reserved. 2017 collusion corruption deviant identity fraud...

... to increase the likelihood that fraud will be reported in a timely manner, the psychological theory of motivational crowding calls this proposition into question. Motivational crowding warns that the application of financial rewards (an extrinsic motivator) can unintentionally hijack a person's moral...

...Dain C. Donelson; Matthew S. Ege; John M. McInnis SUMMARY This study examines whether and how weak internal controls increase the risk of financial reporting fraud by top managers. There is a longstanding debate on whether control strength significantly affects fraud risk, yet little evidence...

...Noel Harding; Ken T. Trotman SUMMARY We investigate the effect of partner communication on the level of professional skepticism in auditor judgments and actions within the context of the fraud brainstorming discussion meeting where the partner is of the view that there is a low likelihood of fraud...

...Alisa G. Brink; D. Jordan Lowe; Lisa M. Victoravich SUMMARY: There are many unanswered questions and concerns regarding the consequences of the fraud whistleblowing environment created by the Sarbanes-Oxley (SOX) and Dodd-Frank Acts. While SOX requires audit committees to implement anonymous...

...Gregory M. Trompeter; Tina D. Carpenter; Naman Desai; Keith L. Jones; Richard A. Riley, Jr. SUMMARY We synthesize academic literature related to fraudulent financial reporting with dual purposes: (1) to better understand the nature and extent of the existing literature on financial reporting fraud...

...Jacqueline S. Hammersley SUMMARY In this paper, I develop a model that describes auditor and fraud risk factor characteristics that I expect to affect auditor performance in fraud-related planning tasks (i.e., fraud hypothesis generation, risk assessment, and audit program modification). I expect...