Toby Groves, President, Groves Research and Consulting
Despite significant attention and effort, our understanding of how human behavior affects organizational decisions involving accounting, auditing and aberrant behaviors such as fraud are incomplete. Our assumptions regarding who is involved, how it starts, and why it grows are flawed, which leads to a variety of critical judgment errors. This presentation delves into the very latest breakthroughs in psychological research which uncover individual and group behaviors that reveal how our minds actually work in relation to these experiences. Interactive demonstrations dramatically exhibit to attendees how radically different our intuitions are in relation to the reality of these events, and how they can immediately use this new knowledge in their work.
Learning Objectives - At the end of this session, participants will be able to:
• Describe how auditors can unwittingly assist in the production of misleading information
• Describe the effect of social influence on accounting decisions and financial statements
• Explain the paradox of experience-how it sometimes diminishes professional judgment
• Identify points of improvement in their professional judgment, skepticism and critical thinking skills
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