.... December 2015 July 2016 © 2017 American Accounting Association. All rights reserved. 2017 audit planning fraud brainstorming information sharing leadership psychological safety We proceed as follows. The next section includes a literature review, theoretical model, and hypothesis...

... fraud-related, audit planning literature and identify opportunities for future research. JEL Classifications: M40; M41; M42. Jacqueline S. Hammersley is an Associate Professor at The University of Georgia. I am grateful for comments received from Ann Backof, Michael Bamber...

... focused on the fraud area is critical to the development of high-quality audit plans, and thus to fraud detection. Jacqueline S. Hammersley is an Associate Professor at The University of Georgia, Karla M. Johnstone is an Associate Professor at the University of Wisconsin–Madison, and Kathryn...