... suggest a potential low-cost mechanism to improve auditors' fraud risk assessments and subsequent risk responses. fraud risk assessment risk response perspective-taking fraud-related decision-making Financial statement audits provide reasonable assurance that financial statements are free...

...Chad A. Simon; Jason L. Smith; Mark F. Zimbelman SUMMARY In this paper, we provide a practitioner summary of our paper “The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Trade-Offs” ( Simon, Smith, and Zimbelman 2018 ). In that study, we investigate potential...

... integrity by providing insights from the Big 4 auditors in Egypt. The findings of this study will benefit audit firms in their professional audit training programs, as well as auditors conducting fraud risk assessments. audit quality external auditors fraud risk assessment management integrity...

... risk assessments, customizing checklists to fit both client circumstances and the characteristics of the fraud risk assessment task, along with auditor reliance on formal cue-combination models rather than on judgmental cue combinations, could make fraud checklists more effective than extant research...