Purpose: Deception detection is instrumental in business management but professionals differ widely in terms of deception detection performance. The purpose of this paper is to examine the genetic basis of deception detection performance using the classic twin study design and address the...

This study examines whether an audit evaluation of contextually similar evidence pertaining to a second client affects memory-induced perceptions of the initially evaluated client. Prior research suggests that the experienced auditors' use of task-specific knowledge to process contextually...