Cue Usage in Financial Statement Fraud Risk Assessments: Effects of Technical Knowledge and Decision Aid Use

Cue Usage in Financial Statement Fraud Risk Assessments: Effects of Technical Knowledge and Decision Aid Use

This paper investigates the effects of technical knowledge and decision aid use on financial statement fraud risk assessments made by directors and students. More extreme fraud risk assessments are made when participants identify and process larger (smaller) numbers of diagnostic (non-diagnostic) fa...

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Bibliographic Details
Main Author: SEOW, Jean Lin
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2009
Subjects:
Fraud risk assessments
directors
technical
knowledge
decision aids
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/589
https://ink.library.smu.edu.sg/context/soa_research/article/1588/viewcontent/Cue_usage_in_financial_statement_fraud_risk_assessments__effects_of_technical_av.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/589
https://ink.library.smu.edu.sg/context/soa_research/article/1588/viewcontent/Cue_usage_in_financial_statement_fraud_risk_assessments__effects_of_technical_av.pdf

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