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A Preliminary Examination of the Effectiveness of Assessment Questions in Detecting Dishonest Behavior

Fri, October 12, 1:45 to 3:15pm, TBA

Abstract

ABSTRACT: This study examines the effectiveness of assessment questions in distinguishing perpetrators of dishonest acts from non-perpetrators. Virtually all fraud examination and/or forensic accounting textbooks teach that assessment questions are useful in identifying perpetrators. Yet there are no scientific studies that provide empirical support for this notion. Using cheating and shoplifting as examples of dishonest acts (i.e., proxies for fraud), and using a series of anonymous surveys, we find that students who have cheated in college courses respond differently to assessment questions than do students who have not cheated. Cheaters say that cheating is more common than do non-cheaters, and cheaters say that punishments for cheaters should be less severe than do non-cheaters. We find similar results for shoplifters. Persons who have shoplifted recently say that shoplifting is more common, and that punishments for shoplifters should be less severe than do non-shoplifters.

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