（2009）Fraud Brainstorming Using Computer-Mediated Communication：The Effects of Brainstorming Technique and Facilitation.pdfVIP

THE ACCOUNTING REVIEW American Accounting Association Vol. 84, No. 4 DOI: 10.2308/accr.200209 2009 pp. 1209–1232 Fraud Brainstorming Using Computer- Mediated Communication: The Effects of Brainstorming Technique and Facilitation Antoinette L. Lynch Florida International University Uday S. Murthy University of South Florida Terry J. Engle University of South Florida ABSTRACT: This study experimentally investigates the effectiveness of computer- mediated brainstorming in the context of the SAS No. 99 mandated fraud brainstorming requirement. Results indicate that brainstorming effectiveness is significantly higher for teams brainstorming electronically relative to teams using traditional face-to-face brain- storming. There is no significant difference in brainstorming effectiveness between elec- tronic interactive brainstorming and electronic nominal brainstorming. Brainstorming effectiveness is significantly higher for teams receiving content facilitation relative to teams not receiving content facilitation. The post-brainstorming fraud risk assessments are significantly higher than the pre-brainstorming assessments in all treatment con- ditions, indicating that the SAS No. 99 mandated brainstorming session has the in- tended effect. This research informs audit practice by demonstrating that computer- mediated fraud brainstorming can be more effective than face-to-face brainstorming and also by establishing the effectiveness of content facilitation for improving the qual- ity of the fraud risk factors