... from the structured brainstorming platforms, we find that, in a fraud hypothesis generation task, a structured brainstorming platform does not improve audit team fraud brainstorming performance (either quantity or quality of fraud hypotheses generated). Further, we find that a structured brainstorming...

... knowledge on subordinates' willingness to share privately known, fraud-relevant information during fraud brainstorming. Privately known, fraud-relevant information may well contain cues that assist the entire audit team in forming an accurate mental representation via configural information processing...