Examining the effect of deception detection decision aids on investors' perceptions of disclosure credibility and willingness to invest

International Journal of Accounting Information Systems ◽

10.1016/j.accinf.2019.03.003 ◽

2019 ◽

Vol 33 ◽

pp. 1-15

Author(s):

Anis Triki

Keyword(s):

Deception Detection ◽

Decision Aids ◽

Disclosure Credibility

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Response-Specific Scalp Distributions in Deception Detection and ERP Correlates of Psychopathic Personality Traits

Journal of Psychophysiology ◽

10.1027/0269-8803.18.1.13 ◽

2004 ◽

Vol 18 (1) ◽

pp. 13-26 ◽

Cited By ~ 13

Author(s):

Antoinette R. Miller ◽

J. Peter Rosenfeld

Keyword(s):

Deception Detection ◽

Event Related Potential ◽

Psychopathic Personality ◽

P300 Amplitude ◽

Group Differences ◽

Post Hoc Analysis ◽

P300 Component ◽

Psychopathic Personality Inventory ◽

Post Hoc ◽

First Time

Abstract University students were screened using items from the Psychopathic Personality Inventory and divided into high (n = 13) and low (n = 11) Psychopathic Personality Trait (PPT) groups. The P300 component of the event-related potential (ERP) was recorded as each group completed a two-block autobiographical oddball task, responding honestly during the first (Phone) block, in which oddball items were participants' home phone numbers, and then feigning amnesia in response to approximately 50% of items in the second (Birthday) block in which oddball items were participants' birthdates. Bootstrapping of peak-to-peak amplitudes correctly identified 100% of low PPT and 92% of high PPT participants as having intact recognition. Both groups demonstrated malingering-related P300 amplitude reduction. For the first time, P300 amplitude and topography differences were observed between honest and deceptive responses to Birthday items. No main between-group P300 effects resulted. Post-hoc analysis revealed between-group differences in a frontally located post-P300 component. Honest responses were associated with late frontal amplitudes larger than deceptive responses at frontal sites in the low PPT group only.

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