Joseph F. Brazel

Works (11)

Updated: April 11th, 2023 10:13

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, V. Brown* & J. Sidgman*

author keywords: audit team performance; chatroom; computer-mediated communication; discussion board; in-person; multitasking
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, E. Ehimwenma* & J. Koreff*

author keywords: anomaly models; auditor decisions; data analytics; non-financial data; predictive analytics
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, L. Lucianetti* & T. Schaefer*

author keywords: Earnings management; Earnings quality; Ethical dilemma; Fraud; Red flags; Reporting; Whistleblowing
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 & J. Schmidt*

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 & B. Lail*

author keywords: earnings guidance; forecast errors; management forecasts; nonfinancial measures
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

author keywords: audit; evaluation; hindsight bias; outcome effect; professional skepticism
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, C. Gimbar*, E. Maksymov* & T. Schaefer*

author keywords: audit; budget; evaluation; outcome effect; professional skepticism; replication
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

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 & D. Showalter

author keywords: Accelerated SEC filings; Audit delay; Earnings quality; Time pressure
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, K. Jones*, J. Thayer* & R. Warne*

author keywords: Financial statements; Fraud red flags; Fraud risk; Investors
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*

Source: Crossref
Added: January 5, 2021