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For police officers, the ability to distinguish between truthful and deceptive statements in interrogations is essential. However, research shows that their classification accuracy is typically rather low. The purpose of this paper is to investigate the ability to detect deception as a function of perceived experience, in a sample of German police officers and police trainees.

The authors had the participants judge ten video recordings of a mock crime with respect to the displayed suspects’ truthfulness. Following the assumptions and findings of previous research, the authors expected their manipulation of perceived experience to increase detection accuracy, but expected objective experience not to be correlated with the ability to detect deception.

As expected, police officers and trainees in the experience condition achieved higher accuracy than control participants. On the objective self‐report measures of experience, no relationship with classification accuracy was found.

The findings suggest that police officers’ objective experience does not perfectly translate into subjective experience. A subjective feeling of experience can be sufficient enough to increase detection accuracy, even if one is objectively inexperienced.

The manipulation proved to be a simple and efficient method of increasing judgmental accuracy in lie detection without increasing police officers’ actual knowledge or changing their beliefs about deception cues.

In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors’ judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.

The purpose of this study is to explore the views of practicing negotiators on their experiences of deception and their strategies for detecting deceptive behavior. A thematic analysis of interview data complements the existing experimental literature on deception and negotiation. The authors compare the experiences of practicing negotiators with the results found in experimental studies and provide practical recommendations for negotiators and managers regarding the detection of deception.

Data was collected from 19 practicing commercial negotiators in France by way of semi-structured interviews. The transcribed data was analyzed by way of thematic analysis using the software NVivo 12. Experiences and behaviors identified in the negotiation literature as key factors for the detection of deception acted as a coding framework.

A thematic analysis of the data revealed four themes related to the experience of deception that negotiators perceived as particularly important: the frequency, form, interpretation and consequences of deception. Further, the analysis revealed four factors that negotiators believed influenced their ability to detect deceptive communication: physical cues, such as body language and micro-expressions, and verbal cues, including contradictions and inconsistencies, emotional cues and environmental cues. Finally, the strategies described by negotiators to detect deception could be classified according to six themes: careful listening, asking questions, emotional intelligence, intuition, checking consistency and requesting evidence.

This study elicited the views of commercial negotiators without collecting information from their negotiation counterparts. Hence, it was not possible to verify whether the reported detection of deceptive communication was accurate. Because of optimism bias, the participants in the sample were likely to overrate their ability to detect deception. In part, this was helpful because the negotiators spoke freely about their strategies for dealing with deceptive counterparts allowing the identification of techniques to improve the efficacy of detecting deceptive communication.

Participants overwhelmingly expressed that there is a lack of training on deception in negotiation. It is suggested that the results of this study inform the development of training courses on the detection of deception. In particular, it is recommended that training courses should cover the following topics: how to anticipate and avoid deceptive behavior; how to effectively respond to deceptive behavior; the role of emotional intelligence in detecting deceptive behavior; careful listening and asking questions; and the role of intuition in detecting deception.

Prior empirical studies on the detection of deception have not specifically investigated the range of self-reported strategies used by practicing negotiators to detect deceptive communication. This study addresses this gap. This study complements existing experimental works by widening the spectrum of potential variables that play a role in the effective detection of deceptive communication.