... and conducting interviews (i.e., inquiry) are common methods of gathering evidence for auditors, fraud examiners, and forensic accountants during audits and other types of investigations. A type of question often promoted as a useful tool in such investigations is the assessment question (e.g., W. Albrecht, C...

.... This study received approval from the Institutional Review Board at the first author's university. Editor's note: Accepted by Charles D. Bailey. 8 2017 4 2019 2019 auditing inquiry deception-detection ability anxiety thinking effort forthcoming Our study evaluates...