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Showing 1 to 4 of 4 for “"fraud brainstorming"”.
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Facilitating Configural Processing Within the Audit Team: An Additional Benefit of the SAS 99 Fraud Brainstorming Session
… the ability of a specific audit procedure, the fraud brainstorming session required by Statement on Auditing Standards No. 99, to overcome barriers to communication and improve team judgments in subsequent tasks. I recruited 57 dyads (114 professional auditors) from public accounting firms to …
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The Effects of Electronic Round-robin Brainstorming and an Explicit Idea Evaluation Process on Auditors’ Fraud Planning
… statements to material misstatement due to fraud. The format of the brainstorming is not specified in the auditing standards but is continually evolving in practice with the increased use of audit technology. This thesis considers an electronic round-robin brainstorming and an explicit idea …
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Can Identifying and Investigating Fraud Risks Increase Auditors' Liability
… theory to predict that in cases of undetected fraud jurors will be more likely to hold auditors liable for losses when the auditors did, versus did not, identify the perpetrated fraud as fraud risk during the audit. In addition, I rely on the aforementioned theories to predict that in cases of …
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Promoting flexible idea generation in audit planning: the effects of counterfactual mindset and example provision
… planning tasks beyond traditionally accepted fraud brainstorming procedures. Supplemental analyses also provide preliminary evidence that promoting flexible idea generation can improve audit efficiency for familiar tasks, which is indicative of flexible idea generation leading to audit process …