Helping auditors identify deception through psycholinguistics

    Research output: Contribution to journalArticlepeer-review

    796 Downloads (Pure)

    Abstract

    Purpose - This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some elements of a forward research agenda.

    Design/Methodology/Approach - Relevant literature across several disciplines is identified through key word searches of major bibliographic databases.

    Findings -
     The techniques highlighted have considerable potential for use by auditors to identify audit contexts which merit closer audit investigation. However, the techniques need further contextual empirical investigation in audit contexts.
    Seven specific propositions are presented for empirical testing.

    Originality/Value -
     This paper assembles literature on deceptive communication from a wide range of disciplines, and relates it to the audit context. Auditors’ attention is directed to potential linguistic signals of fraud risk, and opportunities for future research are suggested. The paper is consciousness-raising, has pedagogic purpose, and suggests critical elements for a future research agenda.
    Original languageEnglish
    Pages (from-to)1062-1076
    JournalJournal of Financial Crime
    Volume25
    Issue number4
    DOIs
    Publication statusPublished - 30 Nov 2018

    Keywords

    • audit
    • deception
    • fraud
    • language
    • oral
    • words

    Fingerprint

    Dive into the research topics of 'Helping auditors identify deception through psycholinguistics'. Together they form a unique fingerprint.

    Cite this