the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large … performance of the unit that they are auditing. We vary incentives in the experiment from individual (piece rate) to competitive …

behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal … auditors of local government (APIPs) to be a whistleblower. Quasi-experiment between subject design using pattern of 3 … different was insignificant among the variance of fraud level, the status of person committing fraud, and cohesiveness. The …

and time pressure on fraud cue identification and responsiveness in an experiment manipulating forensic expertise …Professional standards direct auditors to consult with forensic specialists to enhance the quality of fraud decisions … identify more fraud cues than auditors, although this did not result in differential fraud risk assessment. Further, auditors …