This site uses cookies for analytics, personalized content and ads. By continuing to browse this site, you agree to this use of cookies in accordance with our Cookie Policy.


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.