MILLER COLLEGE RESEARCH COLLOQUIUM
Improving Brainstorming by Improving Novice Auditors Performance in Brainstorming Sessions
12:00 - 1:15 p.m., Wednesday, January 25, 2017
Whitinger Building room 145, Hall of Fame Conference RoomRSVP before January 17 to firstname.lastname@example.org
Presented by Kelsey Brasel
Assistant Professor of Accounting
Auditing Standards require auditors to perform at least one fraud brainstorming session during the planning stage of the audit. Auditing standards are silent, however, on the recommended format of the brainstorming session (e.g., independently, face-to-face, or interactive utilizing remote technology). While electronic brainstorming has been found to be more effective than face-to-face brainstorming sessions in extant accounting literature, auditors still primarily use face-to-face brainstorming sessions in practice. In this study, we examine how simple strategic reasoning interventions, deliberate mindset and justification can improve the performance of novice auditors in face-to-face brainstorming sessions.
About Kelsey Brasel
Kelsey Brasel, assistant professor of accounting, joined Ball State in 2013. Prior to moving to Muncie, Brasel received her bachelor of arts degrees in management and accounting from Iowa State University, her masters of professional accountancy from the University of Wisconsin - Milwaukee, and her doctorate degree in accounting from the University of Alabama. Prior to obtaining her doctorate, Brasel worked as an auditor for Ernst & Young in Milwaukee, Wisconsin. She holds a CPA license in the states of Indiana and Wisconsin. Brasel currently teaches undergraduate auditing but has experience teaching introduction to financial accounting and corporate financial reporting. Her primary area of research is behavioral auditing, including auditor decision making and auditor legal liability. She has also written articles for accounting practitioner journals and developed educational cases for auditing courses.