Gold-Nöteberg, A.H.

auditor error gender client audit consultation fraud effect fraud risk assessment research accounting participant study climate experiment requirement manager fraud risk consultation requirement strictness deadline pressure women client gender judgment auditor gender consultation requirement panel strictnes result report assessment consultation propensity pressure management journal difference error-management climate review explanation propensity interaction experience deadline table partner response condition information willingness error-management manipulation error type paper amount inventory psychology hypothesis write-down pilot decision evidence gender differences error originator signi ficantly expert originator gender stereotyping behavior extent client-provided explanations signi series factor write-down amount american quality issue auditing opinion level gender stereotypes