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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
1
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
1
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PENDAHULUANSaya nvestigating cara untuk meningkatkan deteksi penipuan auditor penting karena auditprofesi mengakui tanggung jawab dan perlu meningkatkan deteksi penipuan(Nusbaum tahun 2007; Reilly 2007). Sebuah langkah penting dalam penipuan deteksi adalah generasi akuratpenipuan skema (yaitu, tindakan-tindakan spesifik manajemen bisa mengambil untuk melakukan penipuan) (Johnson etAl. 1992; Hammersley 2011). Dalam studi ini, saya secara eksperimental menyelidiki dua cara yang potensial untukmeningkatkan kemampuan auditor untuk mengidentifikasi penipuan skema secara efektif.Chad A. Simon adalah seorang asisten profesor di Universitas Nevada, Las Vegas.Studi ini didasarkan pada disertasi, diselesaikan pada The University of Georgia, dan telah mendapatkan manfaat dari bimbinganKomite disertasi saya: Linda Bamber, Tina Carpenter, Adam Goodie Jacqueline Hammersley, dan terutama sayakursi, Michael Bamber. Saya juga telah menerima umpan balik yang berharga dari pengulas anonim dan peserta pada tahun 2009AAA Audit tengah tahunan pertemuan. Saya menghargai komentar dari Chris Agoglia, Markus Beasley, Joe Brazel, Andy Call, JeremyGriffin, Kathryn Kadous, Sean McGuire, Bill Messier, Jason Smith, Ken Trotman (editor), David kayu, dan MarkZimbelman. Saya juga menghargai kesempatan untuk mempresentasikan versi sebelumnya dari studi ini selama lokakarya di UniversitasGeorgia, University of Massachusetts, Amherst, Universitas Nebraska, University of New Hampshire, UniversitasNevada, Las Vegas, North Carolina State University, dan Virginia Polytechnic Institute dan State University. Saya berterima kasih kepadaJennifer Simon untuk dukungan selama proyek ini, Ann Backof untuk menolongnya pengkodean data, dan Stephen Asare dan ArnieWright untuk mengizinkan saya untuk menggunakan instrumen mereka. Akhirnya, saya berterima kasih kepada para auditor yang berpartisipasi dalam penelitian ini.Catatan Editor: diterima oleh Ken Trotman.Diterbitkan: Mei 2011Diterima: Agustus 2011Diterbitkan Online: Januari 20121
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