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US and international policy setters recently called for auditors to be alert for anomalous interviewee behaviors that may indicate deception. In this call, they included verbal behaviors, such as implausibility and inconsistency, as suggested indicators. This study empirically identifies the perceived verbal and physical interviewee behaviors that influence auditors' deception detection judgments. Perceptions of informativeness and body movement were found to increase auditors' suspicion of interviewees. The literature provides support for using deception indicators relating to informativeness for deception detection. However, the literature suggests that more body movement is a false deception indicator; that deceivers typically manifest less body movement when lying. The study's results also suggest that entry‐level accountants use anxiety‐related behaviors for deception detection, whereas experienced auditors do not. The deception detection literature suggests that anxiety‐related behaviors do not predict deception.
International Journal of Auditing – Wiley
Published: Nov 1, 2008
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