..., Weatherhead School of Management, Department of Accountancy, Cleveland, OH, USA. Editor’s note: Accepted by Jacqueline S. Hammersley, under the Senior Editorship of Jayanthi Krishnan. 15 06 2022 05 06 2023 10 07 2023 2023 excuse fraud detection fraudulent financial...

... for fraud. We experimentally demonstrate that the intervention improves auditors' awareness of important fraud concepts, and these benefits persist to improve auditors' fraud detection actions. Importantly, auditors receiving communication that simulates current practice fail to respond to heightened fraud...

.... June 2015 March 2016 2016 perspective taking fraud risk fraud detection misstatement audit quality Auditors are responsible for identifying material misstatements within the financial statements regardless of their cause; however, differentiating between an unintentional...

... focused on the fraud area is critical to the development of high-quality audit plans, and thus to fraud detection. Jacqueline S. Hammersley is an Associate Professor at The University of Georgia, Karla M. Johnstone is an Associate Professor at the University of Wisconsin–Madison, and Kathryn...

... of material misstatements, whether caused by error or fraud” ( AICPA 1997 , AU 110.02). To improve fraud detection, recent accounting research (e.g., Lin et al. 2003 ; Kirkos et al. 2007 ) has focused on testing the utility of various statistical and machine learning algorithms, such as logistic...