Experimental - Behavioral Research Method

Denise Dickins, East Carolina University

An Audit Partner-Led Field Intervention in Fraud Brainstorming - Sean Dennis, University of Wisconsin–Madison; Karla Johnstone, University of Wisconsin–Madison

Can Auditors Detect Deceptive Discussions during Earnings Conference Calls? - Jessen L. Hobson, University of Illinois at Urbana–Champaign; William J. Mayew, Duke University; Mark Peecher, University of Illinois at Urbana–Champaign; Mohan Venkatachalam, Duke University

Hijacking the Moral Imperative: How Financial Incentives Can Discourage Whistleblower Reporting - Leslie Berger, Wilfrid Laurier University; Stephen Joseph Perreault, Providence College; James Wainberg, University of Waterloo

The Role of Individual Professional Skepticism in Fraud Risk Brainstorming - Michelle McAllister, Florida State University; Allen D. Blay, Florida State University; Kathryn Kadous, Emory University