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When is Computerized Continuous Auditing Less Effective at Deterring Fraud?

Gonzalez, George C (2012) When is Computerized Continuous Auditing Less Effective at Deterring Fraud? Doctoral Dissertation, University of Pittsburgh. (Unpublished)

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Companies use a variety of techniques to deter fraudulent behavior. This study focuses on the fraud deterrent effect of computerized continuous auditing systems. Although continuous auditing systems are almost always computerized in the natural environment, this study reports the results of two experiments that separately examine the effects of continuous versus periodic auditing and manual versus computerized fraud detection. It also examines the relative effects of human versus computer-mediated communication of the audit findings. Consistent with theory from criminology, information systems, and psychology, I find that the effectiveness of a continuous audit approach depends on the actual probability of fraud detection, and that at low levels of fraud detection a continuous audit is actually less effective than a periodic audit in reducing the perceived opportunity to commit fraud. I find no differences based on whether fraud is detected by a manual or computerized system, but find moderate support that face-to-face communication of audit findings creates more discomfort in a potential fraud perpetrator than does computer-mediated feedback. Contrary to my predictions, I do not find that individuals’ perceptions translate into corresponding effects on actual fraudulent behavior in my study.


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Item Type: University of Pittsburgh ETD
Status: Unpublished
CreatorsEmailPitt UsernameORCID
Gonzalez, George
ETD Committee:
TitleMemberEmail AddressPitt UsernameORCID
Committee ChairHoffman, Vicky Bvickyh@katz.pitt.eduHEIMAN
Committee MemberMoser, Donald Vdmoser@katz.pitt.eduMOSER
Committee MemberBirnberg, Jacob Gbirnberg@katz.pitt.eduBIRNBERG
Committee MemberGalletta, Dennis Fgalletta@katz.pitt.eduGALLETTA
Committee MemberKim, Kevin Hkhkim@pitt.eduKHKIM
Date: 27 September 2012
Date Type: Publication
Defense Date: 17 July 2012
Approval Date: 27 September 2012
Submission Date: 24 July 2012
Access Restriction: 3 year -- Restrict access to University of Pittsburgh for a period of 3 years.
Number of Pages: 105
Institution: University of Pittsburgh
Schools and Programs: Joseph M. Katz Graduate School of Business > Business Administration
Degree: PhD - Doctor of Philosophy
Thesis Type: Doctoral Dissertation
Refereed: Yes
Uncontrolled Keywords: continuous auditing; internal auditing; fraud; fraud triangle; computer credibility; computer-mediated communication
Date Deposited: 27 Sep 2012 16:35
Last Modified: 15 Nov 2016 14:00


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