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Using the Unconscious to Improve Detection of Managerial Deception

Prior research finds that individuals struggle to detect deception at rates better than chance, and that this extends to accounting settings where users evaluate the veracity of management’s claims. However, these findings relate to settings where individuals make conscious judgments about whether they are observing a liar or truth-teller. Recent research suggests that detection of deception may be improved when individuals make unconscious judgments. We predict and find that unconscious judgments do reflect more activation of deception concepts following a deceptive conference call (compared to a setting without deception). We also predict and find that unconscious judgments improve detection of deception compared to conscious judgments about the veracity of management claims. Finally, we provide evidence as to whether simple prompts help individuals overcome their propensity towards a truth bias. Combined, our results suggest useful tools to analysts, auditors, and others who wish to improve their ability to detect managerial deception.