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Keywords: fraud risk assessment
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Journal Articles
Journal of Forensic Accounting Research (2022) 7 (1): 95–114.
Published: 01 December 2022
... descriptions. Guidance may improve auditors' recognition of appropriate linguistic-based risk factors in email text. Alternatively, risk factors may be too vague to perceive, suggesting a need for techniques to strengthen them in an email inquiry. fraud risk assessment fraud risk factors deception...