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Today’s Fraud Risk Models Lack Personality
In Brief Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible prevalence of “dark triad”...
View ArticleWhen Reckless Executives Become Dangerous Fraudsters: Reward Structures and...
At its foundations, auditing is about verifying the assertions that find expression through the numbers presented in the financial statements, performed by well-qualified, competent, and independent...
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The Future of Auditing: A Roundtable Discussion
In Brief Technology has transformed the way that businesses operate. The auditing profession is no exception. The SEC’s recently released statistics for fiscal year 2016 showed that it filed 868...
View ArticleThe Authors Respond
We thank Jeffrey Borenstein and Arthur Radin for reading our articles carefully and preparing their response. We believe, however, that they have substantially misunderstood our argument and have...
View ArticleManaging Risk at the Speed of Change
Electronic commerce has changed the pace of business activity. One McKinsey estimate speculates that the current rate of change is 10 times that of the Industrial Revolution, and that change is...
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CAM versus KAM—A Distinction without a Difference?
In Brief Since the last economic downturn, attention has turned to the auditor’s report, which had remained largely unchanged for decades. In response to a perceived desire for more information and...
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ICYMI | The Future of Auditing
In Brief Technology has transformed the way that businesses operate. The auditing profession is no exception. The SEC’s recently released statistics for fiscal year 2016 showed that it filed 868...
View ArticleICYMI | Managing Risk at the Speed of Change
Electronic commerce has changed the pace of business activity. One McKinsey estimate speculates that the current rate of change is 10 times that of the Industrial Revolution, and that change is...
View ArticleClik here to view.
ICYMI | CAM Vs. KAM: A Distinction without a Difference?
In Brief Since the last economic downturn, attention has turned to the auditor’s report, which had remained largely unchanged for decades. In response to a perceived desire for more information and...
View ArticleClik here to view.
Whistleblowing Intentions for Internal Auditors
In Brief Financial fraud represents a serious threat to financial markets, and it has long been noted that whistleblowing can be an important deterrent to fraud. Because of their positions within...
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ICYMI | Whistleblowing Intentions for Internal Auditors
In Brief Financial fraud represents a serious threat to financial markets, and it has long been noted that whistleblowing can be an important deterrent to fraud. Because of their positions within...
View ArticleToday’s Fraud Risk Models Lack Personality
Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible prevalence of “dark triad” personality types...
View Article
