The Impact of a Structured Electronic Interacting Brainstorming Platform
研究了结构化与非结构化电子互动头脑风暴平台对审计团队欺诈假设生成绩效的影响，发现结构化平台并未提升整体绩效，反而降低了经理级成员的表现。
SUMMARY With the advancements in technology and the recent trends in how audit teams communicate, audit firms increasingly develop and rely on computer-mediated communications and online platforms in the conduct of audits. We examine the effects of two different electronic interacting brainstorming platforms, structured (idea inputs organized into trees and shown by categories/topics) and non-structured (idea inputs in chronological sequence), on audit team brainstorming performance. While the psychology literature suggests potential benefits 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 platform reduces the differences in brainstorming performance and mental simulations between managers and seniors. This is because a structured brainstorming platform reduces managers' performance, although it has no negative effects on seniors' performance. Data Availability: Contact the authors.