欺骗
叙述的
心理学
社会心理学
业务
政治学
艺术
文学类
作者
Jessen L. Hobson,William J. Mayew,Mark E. Peecher,Mohan Venkatachalam
出处
期刊:Social Science Research Network
[Social Science Electronic Publishing]
日期:2017-01-01
被引量:2
摘要
We experimentally study the deception detection capabilities of experienced auditors, using CEO narratives from earnings conference calls as case materials. We randomly assign narratives of fraud and non-fraud companies to auditors as well as the presence versus absence of an instruction explaining that cognitive dissonance in speech is helpful for detecting deception. We predict this instruction will weaken auditors’ learned tendency to overlook fraud cues. We find that auditors’ deception judgments are less accurate for fraud companies than for non-fraud companies, unless they receive this instruction. We also find that instructed auditors more extensively describe red flags for fraud companies and more accurately identify specific sentences in narratives that pertain to underlying frauds. These findings indicate that instructing experienced auditors to be alert for cognitive dissonance in CEO narratives can activate deception detection capabilities.
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