Prior Exposure to Interviewee's Truth-Telling (Baselining) and Deception-Detection Accuracy in Interviews

Abstract

Professional accounting guidance recommends that interviewers attend to deception detection in audit interviews. Prior studies suggest that interviewers are poor detectors of a stranger's deceptions. This study assesses whether behavioral baselining (acquiring familiarity with truth-telling style prior to initiating an interview of an unfamiliar interviewee), a recommended procedure for investigative interviews, improves the ability to detect the deceptions of an unfamiliar interviewee in accounting interviews. In the present study, interviewers conducted five preliminary interviews of a truth-telling interviewee prior to the focal accounting interview. This exposure to the interviewee's truth telling increased the accuracy of detecting truths as opposed to lies, suggesting that behavioral baselining of truth telling aided the detection of primarily truth telling. These findings suggest that behavioral baselining may not facilitate the auditor's objective, that is, the detection of lies.

A Mixed-Methods Analysis of Deception Detection by Neurodiverse Young Adults

“…Given that familiarity with a speaker can improve one's ability to recognize their deceitful communication (Brandt et al, 1980;Feeley et al, 1995;Lee & Welker, 2011), the present findings with unknown speakers may not generalize to truthfulness judgments with familiar communication partners. Possible interventions for improving lie detection with unfamiliar people should emphasize observable response features and content rather than focusing on the person's subjective demeanor or nonverbal behaviors.…”

A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism

“…Most auditors would have experienced few instances of their trust being abused, thereby reinforcing a disposition towards trust through which to filter interactions and making dispositional distrust less accessible. Consistent with the judgements made by those in the wider population (Bond and DePaulo ), auditors similarly exhibit a tendency towards trust (e.g., Lee and Welker ; Lee et al. ) and may even exhibit greater levels of dispositional trust (Shaub ).…”

A Consideration of Literature on Trust and Distrust as They Relate to Auditor Professional Scepticism

“…Most auditors would have experienced few instances of their trust being abused, thereby reinforcing a disposition towards trust through which to filter interactions and making dispositional distrust less accessible. Consistent with the judgments made by those in the wider population (Bond and DePaulo 2008), auditors similarly exhibit a tendency towards trust (e.g., Lee and Welker 2011;Lee et al 2013) and may even exhibit greater levels of dispositional trust (Shaub 1996). Herein highlights the significant challenges that the profession faces in terms of elevating professional scepticism.…”