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Keywords: auditor inquiry
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Journal Articles
Misleading the Auditor with Fractional Truths
Available to Purchase
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2025) 37 (1): 59–76.
Published: 01 April 2025
... to an auditor inquiry. Participants chose one of four responses: the complete truth, clear mistruth, or one of two “fractional truths” (i.e., a response that is technically true but omits or is vague about relevant information). More than half of the participants chose a deceptive response, with the most common...