In general these variables offer promise in terms of opportunity for additional research with regard
to financial reporting fraud and the interaction of these variables with the audit function. For
instance, measures of sensation seeking and personality (see Zuckerman [1979] and H. Eysenck and
S. Eysenck [1976] as cited in Knust and Stewart [2002]) could be fruitful in offering new measures
of personality characteristics associated with offending behavior (e.g., financial reporting fraud).