The challenge is to identify those who really want to be honest and those who only want to appear to be honest
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Internally motivated people are more likely to be honest, unless bosses lean on them too hard
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In First Nations, Métis, or Inuit communities, independent auditors learn to “decouple” professional standards from on-the-ground practice
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It's assumed that public companies shopping around for a favourable audit opinion have something to hide. Instead, they may be acting as proper corporate stewards
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Some auditing firms are in denial about the corrosive effect of commercial pressures on their work
The MD&A section of financial reports can contain linguistic clues to fraud. How do they get in there?
How far would fraud-friendly firms go to evade the prying eyes of regulators? As far as the moving vans will take them
For their mental health and effectiveness, auditors have to find the calm spot between contained confidence and contained fear
It’s not only “bad” or greedy people acting alone who are guilty of wrongdoing, and internal controls go only so far
Corporate fraud is usually blamed on deeply flawed people acting alone. Yet fraud is a far more social affair than managers or auditors may realize

Smith School of Business

Goodes Hall, Queen's University
Kingston, Ontario
Canada K7L 3N6

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