（2007）A Field Investigation of Auditors’ Use of Brainstorming in the Consideration of Fraud.pdfVIP

A Field Investigation of Auditors’ Use of Brainstorming in the Consideration of Fraud Joseph F. Brazel* Department of Accounting College of Management North Carolina State University Campus Box 8113 Nelson Hall Raleigh, NC 27695 919-513-1772 joe_brazel@ Tina D. Carpenter J.M. Tull School of Accounting Terry College of Business University of Georgia Athens, GA 30602-6252 706-542-3619 tcarpenter@ J. Gregory Jenkins Department of Accounting and Information Systems Pamplin College of Business Virginia Polytechnic Institute and State University 3007 Pamplin Hall Blacksburg, VA 24061-0101 540-231-2527 greg.jenkins@ November, 2007 We are grateful for the helpful comments provided by Michael Bamber, Mark Beasley, Karla Johnstone, Mark Zimbelman, Kathy Hurtt, Jodi Bellovary and workshop participants at Baylor University, North Carolina State University, and the 2007 AAA A