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Minnesota State University, Mankato
Minnesota State University, Mankato

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April 24: Annual Douglas R. Moore Faculty Research Lecture

Associate Professor Byron Pike to discuss "financial statement auditors' ability to assess, respond to fraud risk."

2017-04-25
Minnesota State University, Mankato Media Relations Office News Release, 4-10-2017

Mankato, Minn. – The 43rd annual Douglas R. Moore Faculty Research Lecture at Minnesota State University, Mankato will feature a presentation by faculty member Byron Pike at 7 p.m. Monday, April 24 in Ostrander Auditorium, located in Minnesota State Mankato’s Centennial Student Union.

Pike’s presentation, titled “The Effect of Auditor versus Forensic Mindset on Audit Procedures in Response to Fraud Risk Assessment,” is free and open to the public.

In a preview of his lecture, Pike, an associate professor in the Department of Accounting and Business Law in Minnesota State Mankato’s College of Business, wrote:

“My research focuses on financial statement auditors’ ability to assess and respond to fraud risk. Prior research indicates auditors do not always address fraud risk adequately. Auditors’ mindset is one possible factor that contributes to their inability to discover fraud. That is, the typical auditor mindset may not be conducive to detecting fraud.

“Alternatively, forensic specialists, who are focused on the discovery of fraud, may employ a noticeably different mindset that leads to investigating discrepancies in greater detail and identifying hidden problems. However, the inclusion of forensic specialists on all financial statement audits is not possible given the expense and shortage in supply.

“I examine the extent to which auditors can adopt a forensic mindset to improve their ability to detect fraud. My findings are informative to those interested in improving the judgements and decisions of individuals within many different decision contexts.”

For more information about the subject of the lecture, contact Pike by phone at 507-389-6909 or by email at byron.pike@mnsu.edu.

Pike received a doctorate in accounting from the University of North Texas in December 2009. He joined the Minnesota State Mankato faculty in the spring of 2010.

The annual Moore Lecture celebrates excellence in research at Minnesota State Mankato. This will be the 43rd such lecture, and the 30th named after Moore, who established the event.

Moore was president of then-Mankato State University from 1974 to 1978. His tenure saw the transformation of Mankato State College into a university, as well as the consolidation of the lower and upper campuses and construction of a new administration building.

Minnesota State Mankato, a comprehensive university with 15,110 students, is part of the Minnesota State system, which comprises 31 state institutions. 

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