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Helping auditors identify deception through psycholinguistics

Helping auditors identify deception through psycholinguistics PurposeThis 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/approachRelevant literature across several disciplines is identified through keyword searches of major bibliographic databases.FindingsThe 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/valueThis 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Financial Crime Emerald Publishing

Helping auditors identify deception through psycholinguistics

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1359-0790
DOI
10.1108/JFC-05-2017-0042
Publisher site
See Article on Publisher Site

Abstract

PurposeThis 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/approachRelevant literature across several disciplines is identified through keyword searches of major bibliographic databases.FindingsThe 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/valueThis 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.

Journal

Journal of Financial Crime – Emerald Publishing

Published: Oct 1, 2018

References

  • Statement analysis: What do suspects’ words really reveal?
  • 911 homicide calls and statement analysis. Is the caller the killer?
  • Consideration of fraud in a financial statement audit
    AICPA
  • Undeutsch hypothesis and criteria based content analysis: a Meta-analytic review