The Effect of Multiple Auditors on Deception Detection in a Client Inquiry Setting

• In Event: Auditing 1

Abstract

Auditors frequently gather information by conducting client inquiries (Trompeter and Wright 2010). When clients are attempting to hide frauds and irregularities, auditors need to be alert during inquiries to verbal and nonverbal cues emanating from clients that might be indicative of intentional deception. The general practice of a single auditor conducting client inquiries can limit the ability of the auditor to detect deception. This study examines how behavioral cues to deception; namely, deceptive clients’ levels of discussion and nervousness during inquiries, are affected by the participation of an additional auditor, and whether a dual-auditor team is more likely than a single auditor to detect deception. Results suggest that dual-auditor teams are better able to incorporate the behavioral cues of deceptive controllers into subsequent audit decisions, relative to single auditors. Specifically, dual-auditor teams are less likely to be swayed by deceptive client personnel discussion, and are better able to account for the nervousness manifest by deceptive client personnel. This paper contributes to prior studies on client inquiries and interpersonal deception theory. 

Author

• Darin Kip Holderness, West Virginia University