Works (9)
Updated: July 5th, 2023 15:57
2017 journal article
Audit time pressure and earnings quality: An examination of accelerated filings
Accounting, Organizations and Society, 58, 50–66.
author keywords: Accelerated SEC filings; Audit delay; Earnings quality; Time pressure
Sources: Web Of Science, Crossref
Added: August 6, 2018
2016 journal article
The outcome effect and professional skepticism
Accounting Review, 91(6), 1577–1599.
Source: NC State University Libraries
Added: August 6, 2018
2015 journal article
Understanding investor perceptions of financial statement fraud and their use of red flags: Evidence from the field
Review of Accounting Studies, 20(4), 1373–1406.
Source: NC State University Libraries
Added: August 6, 2018
2010 journal article
Auditors' use of brainstorming in the consideration of fraud: Reports from the field
Accounting Review, 85(4), 1273–1301.
Source: NC State University Libraries
Added: August 6, 2018
2010 journal article
How do audit workpaper reviewers cope with the conflicting pressures of detecting misstatements and balancing client workloads?
Auditing : A Journal of Practice and Theory, 29(2), 27–43.
Source: NC State University Libraries
Added: August 6, 2018
2009 review
The effects of audit review format on review team judgments
[Review of ]. Auditing : A Journal of Practice and Theory, 28(1), 95–111.
Source: NC State University Libraries
Added: August 6, 2018
2009 journal article
Using Nonfinancial Measures to Assess Fraud Risk
JOURNAL OF ACCOUNTING RESEARCH, 47(5), 1135–1166.
onlinelibrary.wiley.com (publisher PDF)
Source: Web Of Science
Added: August 6, 2018
2007 journal article
An examination of auditor planning judgements in a complex accounting information system environment
CONTEMPORARY ACCOUNTING RESEARCH, 24(4), 1059-+.
author keywords: accounting information systems; audit planning; audit risk model; computer assurance specialist; IT audit specialist; source competence
TL;DR:
This study investigates the effects of computer assurance specialist (CAS) competence and auditor accounting information system (AIS) expertise on auditor planning judgements in a complex AIS environment, and is the first to examine whether auditors’ AIS expertise levels affect their risk assessments and subsequent testing decisions in acomplex AIS setting.
(via Semantic Scholar)
Source: Web Of Science
Added: August 6, 2018
2004 journal article
Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance
ACCOUNTING REVIEW, 79(4), 949–966.
author keywords: review process; audit effectiveness; audit efficiency; accountability; heuristic-systematic model
Source: Web Of Science
Added: August 6, 2018
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