The Relation Between Individual Differences and Accountants' Fraud Detection Ability

11 Pages Posted: 23 Jun 2010

See all articles by Firhana M. Fathil

Firhana M. Fathil

affiliation not provided to SSRN

James M. Schmidtke

affiliation not provided to SSRN

Abstract

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.

Suggested Citation

Fathil, Firhana M. and Schmidtke, James M., The Relation Between Individual Differences and Accountants' Fraud Detection Ability. International Journal of Auditing, Vol. 14, No. 2, pp. 163-173, July 2010, Available at SSRN: https://ssrn.com/abstract=1628832 or http://dx.doi.org/10.1111/j.1099-1123.2009.00412.x

Firhana M. Fathil

affiliation not provided to SSRN

No Address Available

James M. Schmidtke (Contact Author)

affiliation not provided to SSRN ( email )

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