Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority

• 成果类型: Article
• 署名作者: McAllister, Michelle; Blay, Allen D.; Kadous, Kathryn
• 署名单位: Northern Arizona University; State University System of Florida; Florida State University; Emory University
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/TAR-2018-0027
• 发表日期: 2021
• 页码: 431-448
• 关键词: professional skepticism; risk assessments; Auditors; majority; identification

摘要

We experimentally examine the effects of trait professional skepticism on fraud brainstorming performance. We find that groups with a minority, but not a majority, of high trait skeptics develop more fraud ideas than control groups with no high trait skeptics. Mediation analyses indicate that minority high trait skeptic groups also assess higher fraud risk, in part because they consider more fraud ideas. Low trait skeptics who brainstorm in groups with a minority of high trait skeptics tend to view the minority high trait skeptic as the best member of the group because of that member's unique insights. Their individual, post-brainstorming fraud risk assessments remain high, indicating conversion to the minority (skeptical) viewpoint. Our study contributes to the brainstorming literature by highlighting the importance of group composition. It suggests that firms can promote skeptical team judgments by leveraging individuals' high trait skepticism in thoughtfully composed interacting groups.