Fraud detection is among the highest priorities for the accounting profession and standard setters Elliott 2002; PCAOB 2003, 2007, 2008. Statement on Auditing Standards SAS No. 99 AICPA 2002, Consideration of Fraud in a Financial Statement Audit, requires brainstorming sessions on every audit as a means of improving auditors’ fraud judgments. However, the Public Company Accounting Oversight Board PCAOB has expressed concerns about the actual conduct and quality of brainstorming sessions in practice PCAOB 200