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An Examination of the Effect of Inquiry and Auditor Type on Reporting Intentions for Fraud

机译：询问和审计员类型对举报意图的影响的检验

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Employee tips are the most common form of initial fraud detection, suggesting that employees frequently are aware of fraud before others professionally charged to detect fraud, such as internal and external auditors. Given the seriousness of fraud to a range of stakeholders, it is important to increase our understanding of the willingness of employees who learn about fraud to report this information to auditors. We conduct an experimental study describing a hypothetical situation involving an employee's discovery of a fraudulent act by his supervisor. Given the hypothetical situation, participants, assuming they were facing the situation, provide their intentions to report fraud to an auditor. The study examines several issues related to participants' intentions to report fraud to auditors. First, we predict and find that participants' reporting intentions to an inquiring auditor are stronger than their reporting intentions to a noninquiring auditor. Second, we predict and find that participants' reporting intentions to an internal auditor are stronger than their reporting intentions to an external auditor. Third, based on contrast coding results, we predict and find that inquiry and auditor type interact to influence reporting intentions. Fourth, we find that reporting intentions for two different types of fraudulent acts, misappropriation of assets and fraudulent financial reporting, do not significantly differ, nor does the type of fraudulent act interact with whether the auditor engages in inquiry or the report recipient (e.g., internal versus external auditor). Supplemental analysis provides additional information on the extent to which beliefs differ between the two types of fraudulent acts.
机译：员工提示是初始欺诈检测的最常见形式，这表明员工经常比其他专业人员（例如内部和外部审计师）更早意识到欺诈。考虑到欺诈对一系列利益相关者的严重性，重要的是增进我们对了解欺诈行为的员工向审计师报告此信息的意愿的了解。我们进行了一项实验研究，描述了一个假设情况，该情况涉及雇员发现其上司存在欺诈行为。在假设的情况下，参与者（假设他们正面临该情况）提供了向审计师举报欺诈行为的意图。该研究调查了与参与者意图向审计师报告欺诈行为有关的几个问题。首先，我们预测并发现参与者向询问审核员的报告意图要强于向非询问审核员的报告意图。其次，我们预测并发现参与者向内部审计师的报告意图要强于参与者向外部审计师的报告意图。第三，基于对比编码结果，我们预测并发现查询和审核员类型会相互作用以影响报告意图。第四，我们发现，针对两种不同类型的欺诈行为（资产盗用和欺诈性财务报告）的举报意图没有显着差异，欺诈行为的类型也与审计师是从事询问还是举报接收人（例如，内部审核员还是外部审核员）。补充分析提供了关于两种欺诈行为之间的信念差异程度的其他信息。

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