IDEAS home Printed from https://ideas.repec.org/a/eme/mrrpps/v33y2010i3p240-256.html
   My bibliography  Save this article

The impact of groups and decision aid reliance on fraud risk assessment

Author

Listed:
  • Anna Alon
  • Peggy Dwyer

Abstract

Purpose - The purpose of this paper is to investigate how the brainstorming component ofStatement of Auditing Standards (SAS) No. 99influences decision aid use and reliance, and the effectiveness of fraud risk assessment. Design/methodology/approach - The research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided). Findings - The results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision aid with fraud risk factors demonstrate superior decision quality and effectiveness even with lower decision aid reliance. Research limitations/implications - The influence of the setting (group or individual) on the fraud evaluation and detection is highlighted. Practical implications - This paper will be informative for auditors and firms involved in designing an efficient and effective fraud risk assessment. Originality/value - This paper integrates the fraud risk assessment and decision aid literature to evaluate decision quality and effectiveness of group fraud risk assessment.

Suggested Citation

  • Anna Alon & Peggy Dwyer, 2010. "The impact of groups and decision aid reliance on fraud risk assessment," Management Research Review, Emerald Group Publishing Limited, vol. 33(3), pages 240-256, March.
    • Handle: RePEc:eme:mrrpps:v:33:y:2010:i:3:p:240-256
    DOI: 10.1108/01409171011030390
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/01409171011030390/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/01409171011030390/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/01409171011030390?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mala, Rajni & Chand, Parmod, 2014. "Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants," The International Journal of Accounting, Elsevier, vol. 49(2), pages 263-288.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:mrrpps:v:33:y:2010:i:3:p:240-256. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.