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Why computer-mediated communication improves the effectiveness of fraud brainstorming

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  • Smith, Antoinette L.
  • Murthy, Uday S.
  • Engle, Terry J.

Abstract

Current auditing standards require auditors to conduct a fraud brainstorming session aimed at considering ways in which the audit client's financial statements might be fraudulently misstated. Lynch et al. (2009) document that computer-mediated fraud brainstorming is significantly more effective than face-to-face brainstorming for generating relevant fraud risks. In this study, we code and analyze process-level data from the Lynch et al. (2009) study to understand the factors contributing to the greater effectiveness of electronic fraud brainstorming. Specifically, we conduct mediation analysis to discern the degree to which equality of participation and two measures of task focus contribute to greater fraud brainstorming effectiveness when using a computer-mediated communication system compared to traditional face-to-face brainstorming. We also examine participants' perceptions of ease of system use, satisfaction with the process, and satisfaction with the outcome. Overall, the results indicate that the primary reason for the greater effectiveness of electronic fraud brainstorming is the greater degree of task focus as revealed through the length of comments made when using computer-mediated fraud brainstorming. In an absolute sense, participants using electronic brainstorming felt that their brainstorming mode was easy to use and they were satisfied with the process and outcome. The primary contribution of this study is in enhancing our understanding of precisely why computer-mediated fraud brainstorming outperforms face-to-face fraud brainstorming.

Suggested Citation

  • Smith, Antoinette L. & Murthy, Uday S. & Engle, Terry J., 2012. "Why computer-mediated communication improves the effectiveness of fraud brainstorming," International Journal of Accounting Information Systems, Elsevier, vol. 13(4), pages 334-356.
    • Handle: RePEc:eee:ijoais:v:13:y:2012:i:4:p:334-356
    DOI: 10.1016/j.accinf.2012.03.002
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    References listed on IDEAS

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