To investigate H1, the Mann-Whitney U-test[9] was performed to explore if
differences exist in the decision quality of individuals and brainstorming groups with
and without the decision aid. The group comparison indicates a significant result
(U ¼ 14, p ¼ 0.011) where groups with the decision aid identified more quality fraud
ideas than groups without the aid. The findings indicate that the decision aid improves
decision quality for brainstorming groups. Refer to Table II.
To test whether SAS No. 99 brainstorming requirement improves the fraud risk
assessment, H2 examines if groups with the decision aid identified more actual risks
than individuals with the aids. The results of Mann-Whitney U-test show a significant
difference between the performance of groups and individuals with the decision aid
(U ¼ 40, p ¼ 0.036). Refer to Table II. The support for this hypothesis indicates that