@article{brazel_brown_sidgman_2022, title={Can Your Audit Team Effectively Multitask? It Might Depend on How They Communicate}, volume={16}, ISSN={["1936-1270"]}, DOI={10.2308/CIIA-2021-032}, abstractNote={SUMMARY}, number={2}, journal={CURRENT ISSUES IN AUDITING}, author={Brazel, Joseph F. and Brown, Veena Looknanan and Sidgman, Juergen}, year={2022}, pages={P17–P23} } @article{brazel_ehimwenma_koreff_2022, title={Do Different Data Analytics Impact Auditors' Decisions?}, volume={16}, ISSN={["1936-1270"]}, DOI={10.2308/CIIA-2021-031}, abstractNote={SUMMARY}, number={2}, journal={CURRENT ISSUES IN AUDITING}, author={Brazel, Joseph F. and Ehimwenma, Efosa and Koreff, Jared}, year={2022}, pages={P24–P38} } @article{brazel_lucianetti_schaefer_2021, title={Reporting Concerns About Earnings Quality: An Examination of Corporate Managers}, volume={171}, ISSN={["1573-0697"]}, DOI={10.1007/s10551-020-04436-1}, number={3}, journal={JOURNAL OF BUSINESS ETHICS}, author={Brazel, Joseph F. and Lucianetti, Lorenzo and Schaefer, Tammie J.}, year={2021}, month={Jul}, pages={435–457} } @article{brazel_schmidt_2019, title={Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?}, volume={38}, ISBN={1558-7991}, DOI={10.2308/ajpt-52087}, abstractNote={SUMMARY}, number={1}, journal={AUDITING-A JOURNAL OF PRACTICE & THEORY}, author={Brazel, Joseph F. and Schmidt, Jaime J.}, year={2019}, month={Feb}, pages={103–122} } @article{brazel_lail_2019, title={How the Interplay between Financial and Nonfinancial Measures Affects Management Forecasting Behavior}, volume={31}, ISSN={["1558-8033"]}, DOI={10.2308/jmar-52371}, abstractNote={ABSTRACT}, number={3}, journal={JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH}, author={Brazel, Joseph F. and Lail, Bradley E.}, year={2019}, pages={41–63} } @article{brazel_2019, title={The Outcome Effect and Professional Skepticism}, volume={13}, ISSN={["1936-1270"]}, DOI={10.2308/ciia-52337}, abstractNote={SUMMARY}, number={1}, journal={CURRENT ISSUES IN AUDITING}, author={Brazel, Joseph F.}, year={2019}, pages={P7–P16} } @article{brazel_gimbar_maksymov_schaefer_2019, title={The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation}, volume={31}, ISSN={["1558-8009"]}, DOI={10.2308/bria-52306}, abstractNote={ABSTRACT}, number={2}, journal={BEHAVIORAL RESEARCH IN ACCOUNTING}, author={Brazel, Joseph F. and Gimbar, Christine and Maksymov, Eldar M. and Schaefer, Tammie J.}, year={2019}, pages={135–143} } @article{brazel_2018, title={Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?}, volume={12}, DOI={10.2308/ciia-52258}, abstractNote={SUMMARY}, number={2}, journal={CURRENT ISSUES IN AUDITING}, author={Brazel, Joseph F.}, year={2018}, pages={P7–15} } @article{lambert_jones_brazel_showalter_2017, title={Audit time pressure and earnings quality: An examination of accelerated filings}, volume={58}, ISSN={0361-3682}, url={http://dx.doi.org/10.1016/J.AOS.2017.03.003}, DOI={10.1016/J.AOS.2017.03.003}, abstractNote={Using publicly available data from annual reports, we find that SEC rule changes (33-8128 and 33-8644) that impose time pressure on the audits of registered firms have a negative impact on earnings quality, which we interpret as evidence of lower audit quality. Consistent with our predictions, we find that the 10-K accelerations reduced audit quality only when it actually reduced the number of days from year-end to audit report date, and that this effect was more acute for smaller, accelerated filers and during the initial deadline change (relative to the second). We also provide insights into the quality of these audits by conducting a survey of thirty-two retired audit partners. Survey results underscore the challenges time pressure imposes on receiving and evaluating complex valuations (such as for derivatives, pensions, and goodwill) and resolving audit adjustments.}, journal={Accounting, Organizations and Society}, publisher={Elsevier BV}, author={Lambert, Tamara A. and Jones, Keith L. and Brazel, Joseph F. and Showalter, D. Scott}, year={2017}, month={Apr}, pages={50–66} } @article{brazel_jones_thayer_warne_2015, title={Understanding investor perceptions of financial statement fraud and their use of red flags: evidence from the field}, volume={20}, ISSN={1380-6653 1573-7136}, url={http://dx.doi.org/10.1007/S11142-015-9326-Y}, DOI={10.1007/S11142-015-9326-Y}, number={4}, journal={Review of Accounting Studies}, publisher={Springer Science and Business Media LLC}, author={Brazel, Joseph F. and Jones, Keith L. and Thayer, Jane and Warne, Rick C.}, year={2015}, month={Jun}, pages={1373–1406} } @article{f. brazel_webb_2006, title={CEO compensation and the seasoned equity offering decision}, volume={27}, ISSN={0143-6570 1099-1468}, url={http://dx.doi.org/10.1002/mde.1268}, DOI={10.1002/mde.1268}, abstractNote={Abstract}, number={5}, journal={Managerial and Decision Economics}, publisher={Wiley}, author={F. Brazel, Joseph and Webb, Elizabeth}, year={2006}, pages={363–378} }