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Keywords: fraud risk indicators
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Journal Articles
Journal of Forensic Accounting Research 1–16.
Published: 30 April 2025
... (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...
