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Keywords: fraud red flag
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing 1–8.
Published: 21 February 2025
... appropriate skeptical behavior, regardless of the outcome, appear to develop staff that are more likely to detect and convey fraud red flags to their superiors. In BLS, we first identify audit supervisors who are more likely to reward appropriate skepticism. We then investigate which personality traits...