#2585. Do Stronger Wise-Thinking Dispositions Facilitate Auditors Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*

December 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript4500 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Finance;
Accounting;
Economics and Econometrics;
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Abstract:
The article examines the role of an objective assessment of evidence in the effectiveness of an audit. Experimental results confirm that auditors vary significantly in the strength of WTDs, and collectively demonstrate reproducibility of the quality benefits of audit judgment of stronger WTDs.
Keywords:
earnings management; fraud risk; professional skepticism; risk of material misstatement; wise-thinking disposition

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