A new study finds that auditors of financial statements are less likely to follow up on “red flags” identified by data analytics if the auditors did not play a role in developing the relevant analytical tests. The researchers also identified a low-cost intervention that significantly improves auditor performance when using auditing tools they did not help develop.
Study finds blind spot for some auditors who use tech-based fraud tests
Reader’s Picks
-
As the saying goes, “You catch more flies with honey than with vinegar.” But in social media commentary, vinegar seems [...]
-
When graphic videos go viral, like the recent fatal shooting of Charlie Kirk, it can feel impossible to protect yourself [...]
-
In our age of digital influencers, it could be easy to believe that building a professional network is a modern [...]