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  • Photo du rédacteurHélène Dufour

Remembering Fraud in the Future: Investigating and Improving Auditors’ Attention to Fraud

This study leverages prospective memory theory to examine how encouraging #auditors to have implementation intentions can improve their attention to #fraud. Results suggest that encouraging implementation intentions, can increase auditors’ attention to fraud and make them more likely to take effective #antifraud actions. However, even in high fraud risk settings, auditors may still devote insufficient attention to fraud when performing planned #audit procedures, raising concerns for #regulators.

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