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Journal of Undergraduate Research

Keywords

nonverbal cues, auditors, detect deceit, financial fraud

College

Marriott School of Management

Department

Accountancy

Abstract

Over the past few years, investors in Corporate America have witnessed a rise in financial fraud. With escalating frauds in the business world, investors are more determined to gain assurance from the auditors of the financial statements. The Sarbanes-Oxley Act of 2002 also increased legislative pressures on auditors to detect fraud.

Included in

Accounting Commons

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