... by James A. DiGabriele. 10 2020 2 2022 audit judgment dual-processing first impressions risk assessment The remainder of this paper is as follows: Section II reviews the relevant literature and develops our hypotheses. Section III describes our research method...

... auditing fraud risk assessment assessment questions inquiry This study examines whether non-specific assessment questions can effectively identify persons who have perpetrated specific fraudulent acts. More specifically, we examine whether perpetrators of fraudulent acts answer assessment...