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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.
author keywords: Global audit teams; Error detection; Office affiliation; Professional development; Recur; Workpaper review
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.
author keywords: Ethical dilemma; Fraud red flag; Incentives; Performance evaluation; Professional skepticism; Rewards; M40; M41; M42
UN Sustainable Development Goal Categories
3. Good Health and Well-being
(Web of Science)
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.
author keywords: audit team performance; chatroom; computer-mediated communication; discussion board; in-person; multitasking
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)
open access via meridian.allenpress.com (publisher PDF)
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.
author keywords: anomaly models; auditor decisions; data analytics; non-financial data; predictive analytics
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 Goal Categories
4. Quality Education
(Web of Science)
Source: Web Of Science
Added: November 28, 2022
2020 journal article
Reporting Concerns About Earnings Quality: An Examination of Corporate Managers
JOURNAL OF BUSINESS ETHICS, 171(3), 435–457.
author keywords: Earnings management; Earnings quality; Ethical dilemma; Fraud; Red flags; Reporting; Whistleblowing
UN Sustainable Development Goal Categories
8. Decent Work and Economic Growth
(OpenAlex)
Source: Web Of Science
Added: June 28, 2021
2019 journal article
How the Interplay between Financial and Nonfinancial Measures Affects Management Forecasting Behavior
JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 31(3), 41–63.
author keywords: earnings guidance; forecast errors; management forecasts; nonfinancial measures
UN Sustainable Development Goal Categories
8. Decent Work and Economic Growth
(OpenAlex)
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?
AUDITING-A JOURNAL OF PRACTICE & THEORY, 38(1), 103–122.
Source: Web Of Science
Added: March 25, 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.
Source: NC State University Libraries
Added: February 18, 2019
2018 journal article
The Outcome Effect and Professional Skepticism
CURRENT ISSUES IN AUDITING, 13(1), P7–P16.
author keywords: audit; evaluation; hindsight bias; outcome effect; professional skepticism
UN Sustainable Development Goal Categories
3. Good Health and Well-being
(Web of Science)
Source: Web Of Science
Added: July 29, 2019
2018 journal article
The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation
BEHAVIORAL RESEARCH IN ACCOUNTING, 31(2), 135–143.
author keywords: audit; budget; evaluation; outcome effect; professional skepticism; replication
Source: Web Of Science
Added: December 16, 2019
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: 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.
author keywords: Financial statements; Fraud red flags; Fraud risk; Investors
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.
Source: Crossref
Added: January 5, 2021
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