A classroom example of the deleterious effects of auditor predictability. Issue 1 (March 2015)

• Record Type: Journal Article
• Authors: Spires, Eric E.; Ward, C.J.
• Is Part Of: Journal of accounting education. Volume 33:Issue 1(2015:Mar.)
• Page Start: 36
• Page End: 49
• Publication Date: 2015-03
• Subjects: Accounting -- Study and teaching -- Periodicals; Accounting -- Study and teaching -- United States -- Periodicals; Comptabilité -- Étude et enseignement -- Périodiques; Comptabilité -- États-Unis -- Étude et enseignement -- Périodiques; 657.0711
• DOI: 10.1016/j.jaccedu.2014.10.002
• Languages: English
• ISSNs: 0748-5751

Abstract

<abstract abstract-type="author-highlights" id="ab0010"> <title id="st0010">Highlights</title> <sec> <p id="sp0010"> <list id="ulist0010"> <list-item id="u0010"> <label></label> <p id="p0010">Students play the role of a fraudster and insert misstatements in an account.</p> </list-item> <list-item id="u0015"> <label></label> <p id="p0015">The instructor "audits" the account in both a predictable and unpredictable way.</p> </list-item> <list-item id="u0020"> <label></label> <p id="p0020">Predictability is shown to increase the chances of fraud going undetected.</p> </list-item> <list-item id="u0025"> <label></label> <p id="p0025">Formal statistical analyses support and generalize the exercise-based findings.</p> </list-item> <list-item id="u0030"> <label></label> <p id="p0030">Real fraud cases involving auditor predictability are discussed.</p> </list-item> </list> </p> </sec> </abstract>