Joseph F. Brazel

Works (13)

Updated: June 12th, 2024 05:02

2024 journal article

Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?

ACCOUNTING ORGANIZATIONS AND SOCIETY, 112.

By: L. Andiola *, J. Brazel n, D. Downey * & T. Schaefer *

author keywords: Global audit teams; Error detection; Office affiliation; Professional development; Recur; Workpaper review
topics (OpenAlex): Gender Diversity and Inequality; Corporate Finance and Governance; Accounting Education and Careers
Source: Web Of Science
Added: May 20, 2024

2024 article

Who Rewards Appropriate Levels of Professional Skepticism?

Brazel, J. F., Leiby, J., & Schaefer, T. J. (2024, May 30). JOURNAL OF BUSINESS ETHICS.

By: J. Brazel n, J. Leiby * & T. Schaefer *

author keywords: Ethical dilemma; Fraud red flag; Incentives; Performance evaluation; Professional skepticism; Rewards; M40; M41; M42
topics (OpenAlex): Education and Critical Thinking Development; Communication in Education and Healthcare; Ethics in Business and Education
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
Source: Web Of Science
Added: June 11, 2024

2022 journal article

Can Your Audit Team Effectively Multitask? It Might Depend on How They Communicate

CURRENT ISSUES IN AUDITING, 16(2), P17–P23.

By: J. Brazel n, V. Brown * & J. Sidgman*

author keywords: audit team performance; chatroom; computer-mediated communication; discussion board; in-person; multitasking
topics (OpenAlex): Personal Information Management and User Behavior; Team Dynamics and Performance; Knowledge Management and Sharing
TL;DR: Contrary to expectations, the authors find that experimental participants’ familiarity with, and preference for, chatroom features may have offset the benefits previously attributed to discussion boards, which are similar to email. (via Semantic Scholar)
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
3. Good Health and Well-being (Web of Science; OpenAlex)
Source: Web Of Science
Added: November 28, 2022

2022 journal article

Do Different Data Analytics Impact Auditors' Decisions?

CURRENT ISSUES IN AUDITING, 16(2), P24–P38.

By: J. Brazel n, E. Ehimwenma* & J. Koreff *

author keywords: anomaly models; auditor decisions; data analytics; non-financial data; predictive analytics
topics (OpenAlex): Auditing, Earnings Management, Governance; Forecasting Techniques and Applications; Supply Chain and Inventory Management
TL;DR: Evidence is provided that different data analytics do not uniformly impact auditors’ decisions and that when predictive models are used and identify a risk of misstatement, auditors’ budgeted hours do not differ based on the type of data analyzed. (via Semantic Scholar)
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
4. Quality Education (Web of Science)
Source: Web Of Science
Added: November 28, 2022

2021 journal article

Reporting Concerns About Earnings Quality: An Examination of Corporate Managers

JOURNAL OF BUSINESS ETHICS, 171(3), 435–457.

By: J. Brazel n, L. Lucianetti * & T. Schaefer *

author keywords: Earnings management; Earnings quality; Ethical dilemma; Fraud; Red flags; Reporting; Whistleblowing
topics (OpenAlex): Auditing, Earnings Management, Governance; Financial Reporting and Valuation Research; Corporate Finance and Governance
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
8. Decent Work and Economic Growth (OpenAlex)
Source: Web Of Science
Added: June 28, 2021

2019 journal article

Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?

AUDITING-A JOURNAL OF PRACTICE & THEORY, 38(1), 103–122.

By: J. Brazel n & J. Schmidt *

topics (OpenAlex): Auditing, Earnings Management, Governance; Corporate Finance and Governance; Financial Distress and Bankruptcy Prediction
Source: Web Of Science
Added: March 25, 2019

2019 journal article

How the Interplay between Financial and Nonfinancial Measures Affects Management Forecasting Behavior

JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 31(3), 41–63.

By: J. Brazel n & B. Lail*

author keywords: earnings guidance; forecast errors; management forecasts; nonfinancial measures
topics (OpenAlex): Auditing, Earnings Management, Governance; Financial Reporting and Valuation Research; Financial Markets and Investment Strategies
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
8. Decent Work and Economic Growth (OpenAlex)
Source: Web Of Science
Added: December 16, 2019

2019 journal article

The Outcome Effect and Professional Skepticism

CURRENT ISSUES IN AUDITING, 13(1), P7–P16.

By: J. Brazel n

author keywords: audit; evaluation; hindsight bias; outcome effect; professional skepticism
topics (OpenAlex): Auditing, Earnings Management, Governance; Accounting Education and Careers; Experimental Behavioral Economics Studies
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
Source: Web Of Science
Added: July 29, 2019

2019 journal article

The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation

BEHAVIORAL RESEARCH IN ACCOUNTING, 31(2), 135–143.

By: J. Brazel n, C. Gimbar *, E. Maksymov * & T. Schaefer *

author keywords: audit; budget; evaluation; outcome effect; professional skepticism; replication
topics (OpenAlex): Auditing, Earnings Management, Governance; Accounting Education and Careers
Source: Web Of Science
Added: December 16, 2019

2018 journal article

Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?

CURRENT ISSUES IN AUDITING, 12(2), P7–15.

By: J. Brazel n

topics (OpenAlex): Auditing, Earnings Management, Governance; Corporate Governance and Financial Management; Financial Reporting and Valuation Research
Source: NC State University Libraries
Added: February 18, 2019

2017 journal article

Audit time pressure and earnings quality: An examination of accelerated filings

Accounting, Organizations and Society, 58, 50–66.

By: T. Lambert*, K. Jones *, J. Brazel n & D. Showalter n

author keywords: Accelerated SEC filings; Audit delay; Earnings quality; Time pressure
topics (OpenAlex): Auditing, Earnings Management, Governance; Corporate Finance and Governance; Financial Reporting and Valuation Research
Sources: Crossref, Web Of Science
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.

By: J. Brazel n, K. Jones *, J. Thayer * & R. Warne *

author keywords: Financial statements; Fraud red flags; Fraud risk; Investors
topics (OpenAlex): Auditing, Earnings Management, Governance; Financial Markets and Investment Strategies; Insurance and Financial Risk Management
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
16. Peace, Justice and Strong Institutions (OpenAlex)
Source: Crossref
Added: February 24, 2020

2006 journal article

CEO compensation and the seasoned equity offering decision

Managerial and Decision Economics, 27(5), 363–378.

By: J. F. Brazel  n & E. Webb*

topics (OpenAlex): Corporate Finance and Governance; Financial Markets and Investment Strategies; Financial Reporting and Valuation Research
Source: Crossref
Added: January 5, 2021

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