The Relation Between Individual Differences and Accountants' Fraud Detection Ability
11 Pages Posted: 23 Jun 2010
This report examines the potential application of the deception detection literature to auditing research. A pilot study focusing on auditor quality perceptions post Enron is used to explore the potential relevance of deception detection research theory and techniques. The pilot study findings highlight some potential areas for researchers to focus on in terms of construct, internal, external and statistical validity.
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