Individual Auditors' Identification of Relevant Fraud Schemes

作者：Simon Chad A^*

来源：Auditing-A Journal of Practice & Theory, 2012, 31(1): 1-16.

DOI：10.2308/ajpt-10169

• fraud schemes
• management's goals

In this study, I experimentally investigate whether focusing on management's goals helps individual auditors identify ways management may be committing fraud (i.e., fraud schemes). I also examine whether forming independent expectations for a client's reported results enhances the benefits of focusing on management's goals. I find that auditors who are prompted to link relevant information to client management's goals identify more relevant fraud schemes than auditors who are not prompted to perform this process. However, I do not find that forming independent expectations for the client's reported results enhances the benefit of focusing on management's goals. In subsequent analysis, I also find that auditors who identify a higher number of relevant fraud schemes identify more audit procedures that target the case fraud.

• 出版日期2012-2