... (high/low) and fraud risk indicators (high/low) on fraud risk assessment. Specifically, 118 experienced auditors assessed fraud risk in a 2 × 2 experiment where Machiavellianism was measured, and fraud risk indicators were manipulated between subjects. Building on trait activation theory, which...

... wordage for fraud risk assessment. A required condition for use of language features for risk assessment is the existence of objective language-based deception cues within emails. Criterion 2 formalizes this need. Criterion 2: Text of Deceptive Emails must contain systematic dissimilarities...