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Impact of the Type of Audit Team Discussions on Auditors' Generation of Material Frauds

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  • Ken T. Trotman
  • Roger Simnett
  • Amna Khalifa

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  • Ken T. Trotman & Roger Simnett & Amna Khalifa, 2009. "Impact of the Type of Audit Team Discussions on Auditors' Generation of Material Frauds," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1115-1142, December.
    • Handle: RePEc:wly:coacre:v:26:y:2009:i:4:p:1115-1142
    DOI: 10.1506/car.26.4.5
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    References listed on IDEAS

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    2. Stephen K. Asare & Arnold M. Wright, 2004. "The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 325-352, June.
    3. Trotman, Kt & Yetton, Pw, 1985. "The Effect Of The Review Process On Auditor Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 256-267.
    4. Trotman, Kt & Yetton, Pw & Zimmer, Ir, 1983. "Individual And Group Judgments Of Internal Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 286-292.
    5. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.
    6. Gary Klein, 1999. "Sources of Power: How People Make Decisions," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262611465, April.
    7. Paulus, Paul B. & Yang, Huei-Chuan, 2000. "Idea Generation in Groups: A Basis for Creativity in Organizations," Organizational Behavior and Human Decision Processes, Elsevier, vol. 82(1), pages 76-87, May.
    8. Seet†Koh Tan & Hun†Tong Tan, 2008. "Effects of Exposure to Subsequently Invalidated Evidence on Judgements of Audit Workpaper Preparers and Reviewers," Contemporary Accounting Research, John Wiley & Sons, vol. 25(3), pages 921-946, September.
    9. Trotman, Kt, 1985. "The Review Process And The Accuracy Of Auditor Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 740-752.
    10. Kimberly K. Moreno & Sudip Bhattacharjee & Duane M. Brandon, 2007. "The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 983-1014, September.
    11. Leung, Patrick W. & Trotman, Ken T., 2005. "The effects of feedback type on auditor judgment performance for configural and non-configural tasks," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 537-553, August.
    12. Mohammed, Susan & Ringseis, Erika, 2001. "Cognitive Diversity and Consensus in Group Decision Making: The Role of Inputs, Processes, and Outcomes," Organizational Behavior and Human Decision Processes, Elsevier, vol. 85(2), pages 310-335, July.
    13. T. Jeffrey Wilks & Mark F. Zimbelman, 2004. "Decomposition of Fraud†Risk Assessments and Auditors' Sensitivity to Fraud Cues," Contemporary Accounting Research, John Wiley & Sons, vol. 21(3), pages 719-745, September.
    14. Schultz, Jj & Reckers, Pmj, 1981. "The Impact Of Group Processing On Selected Audit Disclosure Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 482-501.
    15. Wright, Arnold, 1988. "The impact of prior working papers on auditor evidential planning judgments," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 595-605, October.
    16. Solomon, I, 1982. "Probability Assessment By Individual Auditors And Audit Teams - An Empirical-Investigation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 689-710.
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    Citations

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    Cited by:

    1. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
    2. Cockrell, Cam & Stone, Dan N., 2011. "Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming," International Journal of Accounting Information Systems, Elsevier, vol. 12(3), pages 225-242.
    3. Carolyn Mactavish & Susan McCracken & Regan N. Schmidt, 2018. "External Auditors' Judgment and Decision Making: An Audit Process Task Analysis," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 387-426, September.
    4. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2023. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
    5. Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
    6. Herron, Eddward T. & Shough, Evan & Smith, J. Alexander, 2022. "Under the Radar: A conversation about evidence circumvention, manipulation, and fabrication," Journal of Accounting Education, Elsevier, vol. 60(C).
    7. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
    8. Herron, Eddward T. & Cornell, Robert M., 2021. "Creativity amidst standardization: Is creativity related to auditors’ recognition of and responses to fraud risk cues?," Journal of Business Research, Elsevier, vol. 132(C), pages 314-326.
    9. Wei Chen & Amna Saeed Khalifa & Kate L Morgan & Ken T Trotman, 2018. "The effect of brainstorming guidelines on individual auditors’ identification of potential frauds," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 225-240, May.
    10. Haapamäki, Elina & Sihvonen, Jukka, 2019. "Research on International Standards on Auditing: Literature synthesis and opportunities for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 37-56.

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