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Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment
Wednesday, July 10, 2024 AAA Impact Hub Fraud risk assessment is a complex process that can lead to misjudgments regarding fraud risks. Researchers assessed the usability of participant's email writing style for fraud risk assessment
Can Linguistic Cues in Emails Help Auditors Detect Fraud?
Monday, July 8, 2024 AAA Impact Hub This study experimentally examines whether auditors can use linguistic cues in email communications to assess fraud risk effectively.
How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures
Thursday, July 4, 2024 AAA Impact Hub Financial statement fraud (FAF) poses risks to businesses by threatening investors' confidence and capital markets.
Do Allegations of Financial Statement Fraud Drive Up Audit Fees?
Tuesday, July 2, 2024 AAA Impact Hub This study explores how auditors respond to accusations of financial statement fraud (FSF) by analyzing if audit fees increase for companies accused of fraud, especially when these companies face ongoing FSF challenges indicated by high short interest.
Examining the Role of Falsified Accounting Reports in Ponzi Schemes
Wednesday, May 15, 2024 AAA Impact Hub Researchers investigate the role of accounting in Ponzi schemes, specifically focusing on how the provision of accounting reports, such as falsified financial statements and fictional audit opinions, affects investors' trust and the...
Do Managers Opt for Omission Over Commission in Fraudulent Activities?
Tuesday, April 16, 2024 AAA Impact Hub The study investigates whether managers prefer to perpetrate fraud through omission (e.g., omitting a transaction from the financial statements) as opposed to a more active form of commission (e.g., recording a transaction inappropriately).
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