Cynthia Vance is a Ph.D. student at Northcentral University. She is looking at the effects of professional certifications and professional skepticism on the fraud risk assessment process. It is an online survey using Qualtrics software. Participants must be 18 years old or older, have either a certified fraud examiner (CFE) and/or a certified public accountant (CPA) certification, and work in the United States. Participants will answer a few demographic questions, complete a questionnaire on skepticism, and review a company’s financial statements to perform a fraud risk assessment. The fraud risk assessment for the Form 10-K is 4 questions on the likelihood of fraud using a 7-pt Likert scale. Online survey software will be used to collect the data. All responses will be kept confidential and no personally recognizable data will be collected. Participants can stop participation in the study at any time.
Here is the survey link: https://ncu.co1.qualtrics.com/jfe/form/SV_03alf5km2Qf5vWB