THE INVISIBLE FRAUD: THE IMPACT OF INATTENTIONAL BLINDNESS ON AUDITOR FRAUD DETECTION

THE INVISIBLE FRAUD: THE IMPACT OF INATTENTIONAL BLINDNESS ON AUDITOR FRAUD DETECTION

Evidence gathered from major fraud investigations over the last decade has revealed that auditors in these cases failed to attend to fraud red flags within the substantive testing evidence. Research in psychology regarding inattentional blindness (IB) provides a theoretical framework for explaining...

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Bibliographic Details
Main Author: Edmonds, Mark Allen
Format: Others
Published: OpenSIUC 2016
Subjects:
Auditor
Fraud
Inattentional Blindness
Priming
Strategic Reasoning
Online Access:https://opensiuc.lib.siu.edu/dissertations/1153
https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=2157&context=dissertations

Internet

https://opensiuc.lib.siu.edu/dissertations/1153
https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=2157&context=dissertations

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