Can Linguistic Cues in Emails Help Auditors Detect Fraud?

Summary

This study experimentally examines whether auditors can use linguistic cues in email communications to assess fraud risk effectively. The researchers scrutinize the auditors' ability to discern deceptive emails from truthful ones by identifying specific language-based risk factors within the emails. They examine whether auditors are misled by certain linguistic features that are not genuine indicators of fraud and evaluate the potential for guiding auditors to better recognize pertinent linguistic cues that could indicate misrepresentation