Fraud detection: intentionality and deception in cognition

Article Abstract:

Fraud detection in auditing is analyzed based on the theory and methodology of cognitive science. Deception is defined as the process wherein the deceiver deliberately creates afalse representation for the target. The target must now be able to identify such deceptions by using strategies based on finding evidence signaling the process of deception or strategies based on processing information that exists in the manipulated environment. The strategies that can be used by the auditor include anti-masking, anti-double play, anti-mimicking, anti-repackaging, anti-decoying, anti-dazzling and anti-inventing. Based on these strategies, a fraud detection model was developed and compared with the results from a computer model for fraud detection and results showed good agreement. Results were also further verified based on the behavior of three auditors.

Fraud investigation, Cognitive science

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Problem-centered research and knowledge-based theory in the professional accounting setting

Article Abstract:

The need for theory development and tasks and context analysis in accounting judgement and cognitive research is discussed. Theory development and task and context analysis is said to improve accounting research which would improve the general body of accounting research, which in turn would improve professional accounting practice. It was found that the lack of theory development is due to over-emphasis of transference of simplified models of psychology, incorrect use of normative criteria for reviewing performance, and too much attention on accountants and auditors instead of the accounting and auditing practice. It is recommended that accounting research concentrate on a specific accounting task to develop an in-depth undertanding of the task. Recommendations for task analysis, theorydevelopment and production of explanations are described.

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Audit judgment research

Article Abstract:

Research on the prevalent themes in audit judgment literature is presented. The major directions of research were investigations of the process of audit decision making and research on outcome behaviors. Future research should concentrate on the work context and the subjective meaning that tasks have for the people who perform them.

Internal auditing

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