{'fraction_non_alphanumeric': 0.02032520325203252, 'fraction_numerical': 0.0, 'mean_word_length': 5.217171717171717, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
The impact of groups and decision aid reliance on fraud risk assessment

Purpose - The purpose of this paper is to investigate how the brainstorming component of Design/methodology/approach - The research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided). Findings - The results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision aid with fraud risk factors demonstrate superior decision quality and effectiveness even with lower decision aid reliance. Research limitations/implications - The influence of the setting (group or individual) on the fraud evaluation and detection is highlighted. Practical implications - This paper will be informative for auditors and firms involved in designing an efficient and effective fraud risk assessment. Originality/value - This paper integrates the fraud risk assessment and decision aid literature to evaluate decision quality and effectiveness of group fraud risk assessment.