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Grants

Access to Audit Personnel Grant Recipients

Monday, May 6, 2019

2020

  • 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.”

2019

  • 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.”

2018

  • 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.

2017

  • 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.

2016

  • 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.”

2015

  • 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.

2014

  • 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.”

2013

  • 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.