INTRODUCTIONI nvestigating ways to

INTRODUCTION
I nvestigating ways to enhance auditors’ fraud detection is important because the audit
profession recognizes a responsibility for and a need to improve the detection of fraud
(Nusbaum 2007; Reilly 2007). A critical step in fraud detection is the accurate generation of
fraud schemes (i.e., the specific actions management could be taking to commit fraud) (Johnson et
al. 1992; Hammersley 2011). In this study, I experimentally investigate two potential ways to
improve an auditor’s ability to identify fraud schemes effectively.
Chad A. Simon is an Assistant Professor at the University of Nevada, Las Vegas.
This study is based on my dissertation, completed at The University of Georgia, and has benefited from the guidance of
my dissertation committee: Linda Bamber, Tina Carpenter, Adam Goodie, Jacqueline Hammersley, and especially my
chair, Michael Bamber. I have also received valuable feedback from anonymous reviewers and participants in the 2009
AAA Audit Midyear Meeting. I appreciate comments from Chris Agoglia, Mark Beasley, Joe Brazel, Andy Call, Jeremy
Griffin, Kathryn Kadous, Sean McGuire, Bill Messier, Jason Smith, Ken Trotman (editor), David Wood, and Mark
Zimbelman. I also appreciate the opportunity to present earlier versions of this study during workshops at The University
of Georgia, University of Massachusetts Amherst, University of Nebraska, University of New Hampshire, University of
Nevada, Las Vegas, North Carolina State University, and Virginia Polytechnic Institute and State University. I thank
Jennifer Simon for her support during this project, Ann Backof for her help coding the data, and Stephen Asare and Arnie
Wright for allowing me to use their instrument. Finally, I am grateful to the auditors who participated in this study.
Editor’s note: Accepted by Ken Trotman.
Submitted: May 2011
Accepted: August 2011
Published Online: January 2012
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