Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming

Cam Cockrell; Dan N. Stone

doi:10.1016/j.accinf.2011.04.001

Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming

Cam Cockrell, Dan N. Stone

Accountancy

Research output: Contribution to journal › Article › peer-review

7 Scopus citations

Abstract

This article contributes by extending media richness (MRT) and media synchronicity theories (MST) to explore how media richness and anonymity influence team interactions and success in audit fraud brainstorming. Sixty-three, three-person teams, with 189 student participants from two Universities, identified fraud risk cues in a SAS 99 audit planning case. Participants were assigned to one of three conditions: electronic anonymity (EA; n = 18 teams), electronic identified (EI; n = 28 teams), or identified face-to-face (FtF; n = 17 teams). Compared with teams in the low media richness conditions, i.e., the EA and EI, discussions in FtF teams produced more and better dialog, which resulted in better identification of fraud risk cues. Additionally, compared with the discussions in the EA teams, FtF team discussions evidenced less narcissism and were more focused and inhibited. Mediation analyses of team interactions indicated that the quantity of dialog (team production) completely explains, fully mediates, the effects of media richness and anonymity on risk assessments. Contributions include extending MRT and MST, and using automated content analysis, to explicate the role of media richness, anonymity, and team interactions in explaining audit team fraud identification success. The concluding section identifies the sample, design, and method limitations, and, discusses the potential for group support technologies to enhance or detract from audit team processes, depending on task, context, and technology.

Original language	English
Pages (from-to)	225-242
Number of pages	18
Journal	International Journal of Accounting Information Systems
Volume	12
Issue number	3
DOIs	https://doi.org/10.1016/j.accinf.2011.04.001
State	Published - Sep 2011

Bibliographical note

Funding Information:
Thanks to Kathy Hurtt and workshop participants at the 2008 Information Systems Mid-year meeting for comments on previous drafts. The authors gratefully acknowledge the financial support of the University of North Texas College of Business, and Department of Accounting, the Gatton College of Business & Economics and the Von Allmen School of Accountancy , and, the invaluable help of Bob Ramsay, Renee Olvera & Amanda Hall.

Keywords

Anonymity
Automated content analysis
Brainstorming
Fraud
Media richness
Media synchronicity theory
Teams

ASJC Scopus subject areas

Management Information Systems
Accounting
Finance
Information Systems and Management

Access to Document

10.1016/j.accinf.2011.04.001

Cite this

@article{1eebfd1eec784863b15d8484e7551aea,

title = "Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming",

abstract = "This article contributes by extending media richness (MRT) and media synchronicity theories (MST) to explore how media richness and anonymity influence team interactions and success in audit fraud brainstorming. Sixty-three, three-person teams, with 189 student participants from two Universities, identified fraud risk cues in a SAS 99 audit planning case. Participants were assigned to one of three conditions: electronic anonymity (EA; n = 18 teams), electronic identified (EI; n = 28 teams), or identified face-to-face (FtF; n = 17 teams). Compared with teams in the low media richness conditions, i.e., the EA and EI, discussions in FtF teams produced more and better dialog, which resulted in better identification of fraud risk cues. Additionally, compared with the discussions in the EA teams, FtF team discussions evidenced less narcissism and were more focused and inhibited. Mediation analyses of team interactions indicated that the quantity of dialog (team production) completely explains, fully mediates, the effects of media richness and anonymity on risk assessments. Contributions include extending MRT and MST, and using automated content analysis, to explicate the role of media richness, anonymity, and team interactions in explaining audit team fraud identification success. The concluding section identifies the sample, design, and method limitations, and, discusses the potential for group support technologies to enhance or detract from audit team processes, depending on task, context, and technology.",

keywords = "Anonymity, Automated content analysis, Brainstorming, Fraud, Media richness, Media synchronicity theory, Teams",

author = "Cam Cockrell and Stone, {Dan N.}",

note = "Funding Information: Thanks to Kathy Hurtt and workshop participants at the 2008 Information Systems Mid-year meeting for comments on previous drafts. The authors gratefully acknowledge the financial support of the University of North Texas College of Business, and Department of Accounting, the Gatton College of Business & Economics and the Von Allmen School of Accountancy , and, the invaluable help of Bob Ramsay, Renee Olvera & Amanda Hall.",

year = "2011",

month = sep,

doi = "10.1016/j.accinf.2011.04.001",

language = "English",

volume = "12",

pages = "225--242",

number = "3",

}

TY - JOUR

T1 - Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming

AU - Cockrell, Cam

AU - Stone, Dan N.

N1 - Funding Information: Thanks to Kathy Hurtt and workshop participants at the 2008 Information Systems Mid-year meeting for comments on previous drafts. The authors gratefully acknowledge the financial support of the University of North Texas College of Business, and Department of Accounting, the Gatton College of Business & Economics and the Von Allmen School of Accountancy , and, the invaluable help of Bob Ramsay, Renee Olvera & Amanda Hall.

PY - 2011/9

Y1 - 2011/9

N2 - This article contributes by extending media richness (MRT) and media synchronicity theories (MST) to explore how media richness and anonymity influence team interactions and success in audit fraud brainstorming. Sixty-three, three-person teams, with 189 student participants from two Universities, identified fraud risk cues in a SAS 99 audit planning case. Participants were assigned to one of three conditions: electronic anonymity (EA; n = 18 teams), electronic identified (EI; n = 28 teams), or identified face-to-face (FtF; n = 17 teams). Compared with teams in the low media richness conditions, i.e., the EA and EI, discussions in FtF teams produced more and better dialog, which resulted in better identification of fraud risk cues. Additionally, compared with the discussions in the EA teams, FtF team discussions evidenced less narcissism and were more focused and inhibited. Mediation analyses of team interactions indicated that the quantity of dialog (team production) completely explains, fully mediates, the effects of media richness and anonymity on risk assessments. Contributions include extending MRT and MST, and using automated content analysis, to explicate the role of media richness, anonymity, and team interactions in explaining audit team fraud identification success. The concluding section identifies the sample, design, and method limitations, and, discusses the potential for group support technologies to enhance or detract from audit team processes, depending on task, context, and technology.

AB - This article contributes by extending media richness (MRT) and media synchronicity theories (MST) to explore how media richness and anonymity influence team interactions and success in audit fraud brainstorming. Sixty-three, three-person teams, with 189 student participants from two Universities, identified fraud risk cues in a SAS 99 audit planning case. Participants were assigned to one of three conditions: electronic anonymity (EA; n = 18 teams), electronic identified (EI; n = 28 teams), or identified face-to-face (FtF; n = 17 teams). Compared with teams in the low media richness conditions, i.e., the EA and EI, discussions in FtF teams produced more and better dialog, which resulted in better identification of fraud risk cues. Additionally, compared with the discussions in the EA teams, FtF team discussions evidenced less narcissism and were more focused and inhibited. Mediation analyses of team interactions indicated that the quantity of dialog (team production) completely explains, fully mediates, the effects of media richness and anonymity on risk assessments. Contributions include extending MRT and MST, and using automated content analysis, to explicate the role of media richness, anonymity, and team interactions in explaining audit team fraud identification success. The concluding section identifies the sample, design, and method limitations, and, discusses the potential for group support technologies to enhance or detract from audit team processes, depending on task, context, and technology.

KW - Anonymity

KW - Automated content analysis

KW - Brainstorming

KW - Fraud

KW - Media richness

KW - Media synchronicity theory

KW - Teams

UR - http://www.scopus.com/inward/record.url?scp=80052101516&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=80052101516&partnerID=8YFLogxK

U2 - 10.1016/j.accinf.2011.04.001

DO - 10.1016/j.accinf.2011.04.001

M3 - Article

AN - SCOPUS:80052101516

SN - 1467-0895

VL - 12

SP - 225

EP - 242

JO - International Journal of Accounting Information Systems

JF - International Journal of Accounting Information Systems

IS - 3

ER -

Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming

Abstract

Bibliographical note

Keywords

ASJC Scopus subject areas

Access to Document

Other files and links

Fingerprint

Cite this