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Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment
Wednesday, July 10, 2024 AAA Impact Hub

Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment

 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
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Summary
Can Linguistic Cues in Emails Help Auditors Detect Fraud?
Monday, July 8, 2024 AAA Impact Hub

Can Linguistic Cues in Emails Help Auditors Detect Fraud?

 This study experimentally examines whether auditors can use linguistic cues in email communications to assess fraud risk effectively.
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Infographic
How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures
Thursday, July 4, 2024 AAA Impact Hub

How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures

 Financial statement fraud (FAF) poses risks to businesses by threatening investors' confidence and capital markets.
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Summary
Do Allegations of Financial Statement Fraud Drive Up Audit Fees?
Tuesday, July 2, 2024 AAA Impact Hub

Do Allegations of Financial Statement Fraud Drive Up Audit Fees?

 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.
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Summary
Examining the Role of Falsified Accounting Reports in Ponzi Schemes
Wednesday, May 15, 2024 AAA Impact Hub

Examining the Role of Falsified Accounting Reports in Ponzi Schemes

 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...
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Summary
Do Managers Opt for Omission Over Commission in Fraudulent Activities?
Tuesday, April 16, 2024 AAA Impact Hub

Do Managers Opt for Omission Over Commission in Fraudulent Activities?

 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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