Access to Audit Personnel Grant Recipients
Friday, April 23, 2021
- Brazel, Joseph, North Carolina State University; Dereck Barr-Pulliam, University of Louisville; Jennifer McCallen, University of Georgia; and Kimberly Walker, Virginia Tech. “Data Analytics and Skeptical Actions: The Countervailing Effects of False Positives and Consistent Rewards for Skepticism.”
- Hillison, Sean, Virginia Tech; Carissa Malone, Virginia Tech; and Sudip Bhattacharjee, Virginia Tech. “Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments.”
- Holmstrom, Kathryn, Georgia Institute of Technology. “The Effect of Opaque Audit Methods and Auditor Ownership on Reliance on Independent Expectations.”
- Rowley, Truman, University of Georgia; and Jacqueline Hammersley, University of Georgia. “Intimidation and Repetition: How Client Behaviors Influence Auditor Judgments.”
- Walker, Kimberly, Virginia Tech; Karneisha Wolfe, Virginia Tech; and Sudip Bhattacharjee, Virginia Tech. “The Effect of Clients’ Usage of Artificial Intelligence on Auditors’ Judgments and Decisions.”
- Hong, Bright (Yue), The University of Iowa; Amy L. Kristof-Brown, The University of Iowa; and Jing (Alice) Wang, The University of Iowa. “How Can New Technologies Benefit Auditor Well-being and Performance? A Person-Environment Fit Perspective on Audit Task Structure.”
- Kang, Yoon Ju, University of Massachusetts Amherst; and M. David Piercey, University of Massachusetts Amherst. “The Effect of Disclosing Audit Strengths in PCAOB Inspection Reports on Auditors’ Pursuit of More Innovative Procedures to Enhance Audit Quality.”
- Ricci, Michael, University of Florida; Blake Bowler, University of Florida; and W. Robert Knechel, University of Florida. “The Effects of Centralization and Global Identity on Component Audit Quality.”
- Schmidt, Jaime J., University of Texas at Austin; Raj Raghunathan, University of Texas at Austin; and Dan Rimkus, University of Texas at Austin. “How Engaging Are Well-Being Interventions and Are They Effective at Improving Auditor Performance?”
- Wang, Jennifer, University of Kentucky; and Benjamin P. Commerford, University of Kentucky. “Reliance on Algorithmic Audit Evidence: The Joint Influence of Algorithm Ability and Measurement Uncertainty.”
- Andiola, Lindsay M., Virginia Commonwealth University; Tamara A. Lambert, Lehigh University; and Marietta Peytcheva, Lehigh University. “The Effect of Early Prompts on Auditors’ Going Concern Reporting Judgments.”
- Nielson, Christy, University of Georgia; Ashley Austin, University of Richmond; Tina Carpenter, University of Georgia; and Margaret Christ, University of Georgia. “Investigating How Empowerment Improves Auditors’ Skepticism and Fraud Detection.”
- Saunders, K. Kelli, University of Nebraska-Lincoln; Mary E. Marshall, Louisiana Tech University; and Chad M. Stefaniak, University of South Carolina. “Outcome Bias or Surrogation? Examining Audit Reviewer Evaluations of Skeptical Actions.”
- Tegeler, Amy C., University of Wisconsin – Milwaukee; Veena L. Brown, University of Wisconsin – Milwaukee; and Denise H. Downey, Villanova University. “Auditors’ Reaction to Feedback from PCAOB Inspections.”
- Hamilton, Erin, University of Nevada, Las Vegas. “Error or Fraud? The Effect of Omissions on Management’s Fraud Strategies and Auditors’ Evaluations of Identified Misstatements.” With Jason Smith, University of Nevada, Las Vegas.
- Sims, Christy, University of Georgia. “Improving Auditors’ Review of Complex Evidence Sets.” With Justin Leiby and Jacqueline S. Hammersley, University of Georgia.
- Zhou, Dan, University of Illinois Urbana-Champaign. “Promoting Proactive Auditing Behaviors.” With Mark Peecher, University of Illinois Urbana-Champaign; and Michael Ricci, University of Florida.
- Brazel, Joseph, North Carolina State University. “Evidencing Professional Skepticism in the Time Budget.” With Christine Gimbar, DePaul University; Eldar Maksymov, Arizona State University; and Tammie Schaefer, University of Missouri – Kansas City.
- Estep, Cassandra, Emory University. “Mitigating the Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting.” With Anthony Bucaro, Case Western Reserve University; and Tim Bauer, University of Illinois Urbana – Champaign.
- Majors, Tracie, University of Southern California. “Learning from Prior Year Workpapers.” With Sarah Bonner, University of Southern California.
- Griffith, Emily, University of Wisconsin-Madison. “A Bright Side to Client Accountability: Accountability to the Client Enhances the Quality and Independence of Auditor Judgment when Accuracy Goals Are Primed.” With Kathryn Kadous, Emory University; and Donald Young, The Georgia Institute of Technology
- Kang, Yoon, University of Massachusetts – Amherst. “Does Implementing an Auditor Judgment Rule Increase Auditors’ Likelihood of Conducting More Innovative Procedures?” With David Piercey, University of Massachusetts – Amherst; and Andrew Trotman, Northeastern University.
- Majors, Tracie, University of Illinois at Urbana – Champaign. “The Impact of Inferences About Work Paper Default Options on Auditors’ Sensitivity to Changes in Risk.” With Sarah Bonner, University of Southern California; and Stacey Ritter, University of Southern California.
- Zhou, Daniel, Emory University. “Improving Auditors’ Evidence Collection and Evaluation by Mitigating the Impact of Conflicting Incentives.”
- Backof, Ann, University of Virginia. “How Does Evidence Specificity in Auditors’ Look-Back Analysis Affect Auditors’ Planning Judgments?” With Roger Martin, University of Virginia; Jane Thayer, University of Virginia.
- Estep, Cassandra, University of Illinois at Urbana-Champaign. “Integrating IT Specialist Input on Audit Engagements: The Joint Effects of IT Specialist Attitude and Team Membership.”
- Ricci, Michael, University of Georgia. “Using Audit Programs to Improve Audits of Complex Estimates” With Jacqueline Hammersley, University of Georgia.
- Wright, Nicole, Northeastern University. “The Impact of Attraction Effect and Specific Guidance on Auditors’ Assessment of Level 3 Fair Value Assumptions.” With Sudip Bhattacharjee, Virginia Tech; Kimberly Moreno, Northeastern University.
- Commerford, Benjamin P., University of Alabama. “Do Auditors Constrain the Earnings Impact of Real Earnings Management? An Experimental Examination.” With Rick Hatfield, University of Alabama; Rich Houston, University of Alabama.
- Griffith, Emily, University of Wisconsin-Madison; Patrick Hurley, University of Wisconsin-Madison. “Ego Depletion and Evidence Integration While Auditing Complex Estimates.” With Jacqueline Hammersley, University of Georgia.
- Pyzoha, Jon, Case Western Reserve University. “Can an Audit Firm’s Tone at the Top Messaging Attenuate Confirmation Bias in Audits of Fair Value Measurements?” With Mark Taylor, Case Western Reserve University; Yi-Jing Wu, Case Western Reserve University.
- Saunders, K. Kelli, University of South Carolina. “Examining the Impact of Offshoring and Level of Preparer Judgment on the Audit Review Process.”
- Austin, Ashley, University of Georgia. “Improving Auditors’ Consideration and Disconfirming Evidence when Evaluating Complex Estimate Assumptions.” With Jackie Hammersley, University of Georgia.
- Carlisle, Melissa, Georgia Tech. “Management Inquiry: Does Mode of Communication Matter?”
- Doxey, Marcus, University of Kentucky. “Improving Audits of Management Estimates: The Role of Effective Audit Committees and Public Materiality Disclosure.” With Linda McDaniel, University of Kentucky; Bob Ramsay, University of Kentucky.
- Zimbleman, Aaron, University of Illinois at Urbana–Champaign. “Is That Your Final Answer? Understanding and Improving Auditor Judgment Through Dialectical Bootstrapping.” With Mark Peecher, University of Illinois at Urbana–Champaign.