Elicitation is the process of extracting expert knowledge about some unknown quantity or
quantities, and formulating that information as a probability distribution. Elicitation is …

In this paper, I develop a model that describes auditor and fraud risk factor characteristics
that I expect to affect auditor performance in fraud-related planning tasks (ie, fraud …

Forensic firearm examiners compare the features in cartridge cases to provide a judgment
addressing the question about their source: do they originate from one and the same or from …

Research shows that audit partner leadership is critical to achieving fraud brainstorming
objectives. We examine how partner leadership and subordinate knowledge jointly …

Auditors have difficulty evaluating the assumptions underlying management's estimates.
One source of these problems is that auditors appear to dismiss evidence contradicting …

This study used multiple methods to compare expectancy‐value theory (EVT) to reasons
theory for identifying specific factors underlying attitudes toward a planned organizational …

Fraud risk assessment is an important audit process that has a direct impact on the
effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that …

One form of confirmation bias is the tendency for people to ignore information that is
inconsistent with their current beliefs. While confirmation bias is the subject of both analytical …

Prior research finds that although auditors assess fraud risk accurately, they generally fail to
adjust audit procedures appropriately. The most recent Public Company Accounting …

Authoritative standards encourage external auditors to coordinate their efforts with the
client's internal audit function (IAF) as part of a financial statement audit. Academic research …