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Nov//Dec'25 Focus: Mind the Gap: Can Linguistic Analysis Help Us Narrow the Fraud Expectation Gap?

Available Until

OSCPA On Demand

On Demand, OK 00000

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1.00 Credits

Member Price $25

Non-Member Price $40

Overview

This article explores how emerging linguistic and vocal analysis tools, such as Layered Voice Analysis and LIWC, can help auditors detect signs of financial misreporting and potentially narrow the fraud expectation gap.

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Highlights

 

Prerequisites

None

Designed For

CPAs and audit professionals

Objectives

  • Recognize the difference between public expectations of auditors regarding fraud detection and the actual scope of assurance provided by professional auditing standards.
  • Learn how technologies like Layered Voice Analysis (LVA) and Linguistic Inquiry and Word Count (LIWC) can assist auditors in identifying potential financial misreporting through vocal and linguistic cues.

Preparation

None

Notice

 

Leader(s):

Leader Bios

Raychel Clark, Accounting Manager, W & W - AFCO Steel LLC

Raychel Clark, CPA is an accounting manager with W&W|AFCO Steel, which fabricates and erects steel structures internationally. She began her accounting career at a local non-profit, later moving on to jobs in the construction industry and public accounting as an auditor. She earned a Master of Science in Accounting from Oklahoma City University and is a Certified Public Accountant in the state of Oklahoma. Raychel is a member of the American Institute of Certified Public Accountants (AICPA) and the Oklahoma Society of Certified Public Accountants (OSCPA). At the OSCPA, she currently sits on the Accounting Careers and Members in Industry committees as a committee member. In the past, she has been involved in a number of OSCPA projects: the Strategic Planning Pipeline Task Force; the Diversity, Equity, and Inclusion committee as a committee chair; and the Financial Literacy and Young Accounting Professionals committees as a committee member. In 2018, she was recognized with a Trailblazer award from the OSCPA. Her favorite volunteering activity is cleaning up parks with other CPAs at the annual CPA Day of Service.

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Non-Member Price $40

Member Price $25