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The Relation between Individual Differences and Accountants' Fraud Detection Ability
Author(s) -
Fathil Firhana M.,
Schmidtke James M.
Publication year - 2010
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/j.1099-1123.2009.00412.x
Subject(s) - deception , audit , relevance (law) , construct (python library) , psychology , accounting , perception , relation (database) , business , social psychology , computer science , political science , data mining , law , neuroscience , programming language
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.