AI Summary

Researchers have discovered that a significant portion of cocoa farm audits contain manipulated data to meet sustainability targets. This finding is based on an analysis of a sustainability program for cocoa cultivation in Côte d'Ivoire. The study suggests that when auditors are aware of the target values, the rate of data manipulation increases. Conversely, when these values are unknown, the frequency of fraudulent alterations remains relatively low. This indicates that auditors may be more likely to manipulate data when they have a clear understanding of what is expected. The implications of this study are unclear, but it highlights the need for more robust auditing processes to prevent data manipulation.

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