Knowing responses to difficult situations is crucial in inquiry and investigative settings, especially when engaging with those implicated in fraud or experiencing high-stress circumstances (Johansson and Carey, 2016; Albrecht et al., 2006; Kassem and Omoteso, 2024). When an individual faces a crisis—such as an investigation, unexpected loss, or revelation of misconduct—they frequently experience a range of psychological reactions. These reactions are not always linear; yet, they offer a valuable foundation for comprehending conduct during interviews and investigations. Identifying these stages enables interviewers to react suitably, maintain control of the dialogue, and obtain more credible information.
The initial phase, denial, happens when an individual rejects the acceptance of truth or fails to acknowledge the significant nature of the situation. This is frequently succeeded by frustration, during which the individual may exhibit dissatisfaction, antagonism, or assign blame to others. As the circumstances become increasingly difficult to overlook, the individual may go to the bargaining and rationalisation phase, striving to defend their conduct or negotiate consequences. Identifying these stages is crucial for investigators, as emotional volatility and defensive behavior can affect the accuracy and completeness of responses during interviews.
Consequently, individuals may encounter depression, marked by sensations of hopelessness, isolation, or resignation. At this juncture, they may exhibit more introspection yet diminished communicativeness. Acceptance occurs when the individual recognizes the reality of the circumstance and may exhibit increased cooperation and openness. This phase frequently offers interviewers the optimal chance to acquire accurate and detailed information. Comprehending these stages enables professionals to conduct interviews more efficiently and modify their communication techniques according to the interviewee’s emotional condition.
References
- Albrecht WS, Albrecht CO, Albrecht CC, et al. (2006) Fraud examination: Thomson South-Western New York, NY.
- Johansson E and Carey P. (2016) Detecting fraud: The role of the anonymous reporting channel. Journal of Business Ethics 139: 391-409.
- Kassem R and Omoteso K. (2024) Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors. Journal of Accounting Literature 46: 587-610.
