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June 15, 2026Auditing A Journal of Practice & Theory

The Effect of Experience with Different Sized Clients on Auditor Evaluations of Fraudulent Financial Reporting Indicators.

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Authors

KHKarl HackenbrackUniversity of Florida

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Implication

Randomized trial assesses fraud risk evaluation variations based on auditor experience with client size, suggesting implications for audit practices.

Key Points

  • This research explores how auditors' experiences with clients of varying sizes affect their evaluations of fraud indicators.
  • Two studies involving auditors with three years' experience were conducted.
  • Study one included 21 auditors assessing 16 fraud-related situations and their associated risks.
  • Study two involved 32 auditors rating fraud risk based on their client size experience.
  • Auditors' assessments of fraud risk varied significantly regarding the 16 situations.
  • Auditors focusing on large clients emphasized opportunities for fraud more than those focused on small clients.
  • Control structure differences between company sizes influenced auditor perceptions of fraud opportunities.

Cite This Study

Karl Hackenbrack (1993) studied this question.

synapsesocial.com/papers/6a2f973ca1cfeec4908285d3https://doi.org/10.2308/ajpt-9703122203
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Audit Committee Characteristics, Audit Opinion, and Company Size on Financial Reporting Fraud2024 · 2 citations
  2. 2The Effects of Fraud Signals, Evidence Order, and Group-Assisted Counsel on Independent Auditor Judgment.1993 · 2 citations
  3. 3Auditor Independence and Experience in Fraud Detection: the Crucial Role of Professional Skepticism2024 · 1 citations
  4. 4The Influence of Audit Quality and Auditor Experience on the Auditor's Fraud Assessment Ability2024 · 2 citations
  5. 5Auditors' Incentives and Their Application of Financial Accounting Standards.1996 · 5 citations