Fraud research leads to 2014 Wildman Medal Award for Poole College professor, colleagues

Submitted by Anna Rzewnicki on Monday Sep 08, 2014.

Photo of Dr. Joe Brazel, NC State Poole College Department of AccountingJoseph F. Brazel, professor of accounting at the NC State Poole College of Management, and his research colleagues were awarded the 2014 AAA/Deloitte Foundation 2014 Wildman Medal Award for their paper, "Auditors' Use of Brainstorming in the Consideration of Fraud: Reports from the Field," published in the July 2010 issue of The Accounting Review. His co-authors on this paper and fellow award recipients are Tina D. Carpenter, University of Georgia, and J. Gregory Jenkins, Virginia Polytechnic Institute and State University.

“We found that, when tackling complex issues, the use of best practices to produce high-quality brainstorming did result in better decision making,” Brazel stated for a story written when the research was first published.

This AAA award, which is sponsored by the Deloitte Foundation, was presented to each recipient in the form of a medal and monetary prize at the 2014 AAA Annual Meeting held in Atlanta, Georgia, in August 2014.

Brazel is the Reznick Group Research Fellow and a University Faculty Scholar in Poole College’s Department of Accounting. His research focuses on fraud detection, professional skepticism, nonfinancial measures, investor use of fraud red flags, fraud brainstorming, and judgment and decision-making in auditing.

His research has been published in The Accounting Review, the Journal of Accounting Research and Contemporary Accounting Research.

The FINRA Investor Education Foundation, the Institute of Management Accountants, the Institute of Internal Auditors, the Institute for Fraud Prevention, Ernst and Young, KMPG, the International Association for Accounting Education and Research, and NC State University have all supplied him with grants to support his research.

Brazel has served on the AAA's Notable Contributions to the Accounting Literature Award Selection Committee, Competitive Manuscript Award Committee, and COSO Task Force.

Prior to obtaining his Ph.D., Brazel was an audit manager with Deloitte. He teaches courses in accounting and assurance services in Poole College’s bachelor of accounting program.


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