Austin, Ashley A., Jacqueline S. Hammersley, and Michael A. Ricci. “Improving Auditors’ Consideration of Evidence Contradicting Management’s Estimate Assumptions.” Contemporary Accounting Research Vol. 37, No. 2 (Summer 2020) pp. 696–71 (2019). (View Online)

Bonner, Sarah E., Kathryn Kadous, and Tracie M. Majors.  “A Habit Strength-Based Explanation for Auditors’ Use of Simple Cognitive Processes for Complex Tasks.”  The Accounting Review. Available early online. (View online)

Cannon, Nathan H., and Jean C. Bedard. “Auditing Challenging Fair Value Measurements: Evidence from the Field.” The Accounting Review Vol. 92, no. 4 (July 2017). 81-114. (Download)

Christensen, Brant E., Thomas C. Omer, Marjorie K. Shelley, and Paul A. Wong. “Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality.” Auditing: A Journal of Practice & Theory Vol. 38, no. 3 (August 2019). 95-119. (Download)

Christensen, Brant E., Steven M. Glover, Thomas C. Omer, and Marjorie K. Shelley. “Understanding Audit Quality: Insights from Audit Professionals and Investors.” Contemporary Accounting Research Vol. 33, no. 4 (Winter 2016). 1648-1684. (View Online)

Cohen, Jeffrey R., Jennifer R. Joe, Jay C. Thibodeau, and Gregory M. Trompeter. “Audit Partners’ Judgments and Challenges in the Audits of Internal Control over Financial Reporting.” Auditing: A Journal of Practice  Vol. 39., No. 4 (November 2020). (Download)

Davis, Jon S., and Heather L. Pesch. “Fraud Dynamics and Controls in Organizations.” Accounting, Organization and Society Vol.38, no. 6-7 (2013). 469-483. (Download)

Dechow, Patricia M., Weili Ge, Chad R. Larson, and Richard G. Sloan. “Predicting Material Accounting Misstatements.” Contemporary Accounting Research Vol. 28, no. 1, (Spring 2011). 17-82. (View Online)

DeZoort, Todd, Marcus Doxey, and Troy Pollard. “Root Cause Analysis and Its Effect on Auditors’ Judgments and Decisions in an Integrated Audit.” Contemporary Accounting Research Vol. 38, no. 2 (Summer 2021). 1204–1230. (View Online)

Downey, Denise Hanes, and Jean C. Bedard. “Coordination and Communication Challenges in Global Group Audits.” Auditing: A Journal of Practice & Theory Vol. 38, no.1 (February 2019). 123-147. (Download)

Durkin, Mary Parlee, S. Jane Jollineau, Sarah C. Lyon. “Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance.” Auditing: A Journal of Practice & Theory  Vol. 40, No. 1. (February 2021).1-17 (Download).

Francis, Jere R., and Paul N. Michas. “The Contagion Effect of Low-Quality Audits.” The Accounting Review Vol. 88, no. 2 (2013). 521-552. (Download)

Glover, ​Steven M., Mark H. Taylor, and Yi-Jing Wu. “Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy.” Auditing: A Journal of Practice & Theory Vol. 36, no. 1 (February 2017). 63-84. (Download)​

Glover, Steven M., Mark H. Taylor, and Yi-Jing Wu. “Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?”. Contemporary Accounting Research Vol. 36, no. 3 (Fall 2019). 1417–1460. (View Online)

Griffith, Emily, Christine J. Nolder, and Richard E. Petty. “The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgement and Decision-Making Research.” Auditing: A Journal of Practice & Theory Vol. 37, no. 4 (November 2018). 169-186. (Download)

Hamilton, Erin L. “Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud.” Auditing: A Journal of Practice & Theory Vol. 35, no. 4 (November 2016). 57-78. (Download)

Hammersley, Jacqueline S. “A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks.” Auditing: A Journal of Practice & Theory Vol. 30, no. 4 (November 2011). 101-128.(Download)

Hopkins, Patrick E., Lori Shefchik Bhaskar, and Joseph H. Schroeder. “An Investigation of Auditors’ Judgments when Companies Release Earnings Before Audit Completion.” Journal of Accounting Research Vol. 57, no. 2 (May 2019). 355-390. (View Online)

Kachelmeier, Steven J., Dan Rimkus, Jaime J. Schmidt, and Kristen Valentine. “The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty.” Contemporary Accounting Research Vol. 37, No. 4 (Winter 2020). pp. 2186-2212. (View Online)

Kinney, Jr., William R., Roger D. Martin, and Marcy L. Shepardson. “Reflections on a Decade of SOX 404(b) Audit Production and Alternatives.” Accounting Horizons Vol. 27, no. 4 (2013). 799-813. (Download)

Maksymov, Eldar, William R. Kinney, Jr., and Mark W. Nelson. “Budgeting Audit Time: Effects of Audit Step Frame and Verifiability.” Behavioral Research in Accounting Vol. 30, no. 1 (Spring 2018). 59-73. (Download)

Nelson, Mark W. “A Model and Literature Review of Professional Skepticism in Auditing.” Auditing: A Journal of Practice & Theory Vol. 28, no. 2 (November 2009). 1-34. (Download)

Nolder, Christine J., and Kathryn Kadous. “Grounding the professional skepticism construct in mindset and attitude theory: A way forward.” Accounting, Organizations and Society Vol. 67, (2018). 1-14 (Download)

Plumlee, R. David, Brett A. Rixom, and Andrew J. Rosman. “Training Auditors to Perform Analytical Procedures Using Metacognitive Skills.” The Accounting Review Vol. 90, no. 1, (2015). 351-369. (Download)

Ricci, Michael A. and Jacqueline S. Hammersley. “Using Audit Programs to Improve Auditor Evidence Collection.” The Accounting Review Vol. 96, No. 1. (January 2021). pp 251-272. (Download)

Saiewitz, Aaron, and Elaine (Ying) Wang. “Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences.” Contemporary Accounting Research Vol. 37, No. 3 (Fall 2020) pp. 1854-1881. (View Online)

Suh, Ikseon, Kristina Linke, John T. Sweeney, and Joseph M. Wall. “Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives into Fraud.” Journal of Business Ethics (July 2018). (Download)

Trotman, Ken T., and Noel Harding. “The Effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors’ Professional Skepticism.” Auditing: A Journal of Practice & Theory Vol. 36, no. 2 (May 2017). 111-131. (Download)

• Austin, Ashley, University of Richmond. “Detecting Fraud: A Proactive Approach to Improving Auditors’ Attention to Fraud During Audit Testing.”
• Holman, Blake, University of Kentucky; and Benjamin C. Commerford, University of Kentucky. “Human Versus Non-Human Specialists: The Costs and Benefits of Additional Explanation.”
• Jollineau, Jane, University of San Diego; Mary Parlee Durkin, University of San Diego; and Sarah C. Lyon, University of San Diego. “Does the Phrasing of a Client Inquiry Matter? Effects on Client Deception and Relationship Building.”
• Schaefer, Tammie, University of Missouri – Kansas City; and Joseph F. Brazel, North Carolina State University. “False Positives vs. Hit Rates: Does the Framing of Data Analytic Calibration Affect Auditor Skepticism?”

• Blum, Emily, University of Alabama. “A Tale of Two Mindsets: Are Skeptical Judgment and Skeptical Action Facilitated by Contrasting Mindsets?”
• Guggenmos, Ryan, Cornell University; Kathryn Kadous, Emory University; and Patrick Witz, Cornell University. “Artificial Intelligence Tools in Auditing – How Tool Training and Perceptions of Risk Affect Auditor Reliance”
• Peecher, Mark, University of Illinois at Urbana-Champaign; and Alex Johanns, University of Illinois at Urbana-Champaign. “Desirable Effects and Adverse Side Effects of Interventions Designed to Improve Auditors’ Exercise of Professional Skepticism.”
• Ricci, Michael, University of Florida; and Jacqueline Hammersley, University of Georgia. “Using Audit Programs to Improve Auditor Evidence Collection.”
• Trotman, Ken, University of New South Wales; Andrew Trotman, Northeastern University; and Arnold Wright, Northeastern University. “Understanding How the Key Interactions within the Financial Reporting Supply Chain Impact Audit Quality.”

• Brazel, Joseph F., North Carolina State University; Anna Gold, Vrije Universiteit Amsterdam; Tammie Schaefer, University of Missouri – Kansas City. “How Can Audit Committee Support Improve Auditors’ Application of Professional Skepticism?”
• Dennis, Sean, University of Kentucky; Benjamin P. Commerford, University of Kentucky. ‘“Alexa, Audit Loan Grades!”: Enhancing Auditor Reliance on Artificial Intelligence Through Anthropomorphism.
• Estep, Cassandra, Emory University; Bright Hong, Emory University; and Kathryn Kadous, Emory University. “Encouraging Relational Thinking to Enhance Auditor Use of Audit Data Analytics (ADA) Output.”
• McAllister, Michelle, Northeastern University; Brian Fitzgerald, Northeastern University. “CAMs and the Spotlight: The Effects of Auditor Disclosure on Auditor Judgments and Decisions.”

• Austin, Ashley, University of Richmond; Jacqueline Hammersley, University of Georgia; and Michael Ricci, University of Georgia. “Improving Auditors’ Consideration of Evidence Contradicting Management’s Complex Estimate by Assumptions.”
• Bonner, Sarah, University of Southern California; Kathryn Kadous, Emory University; and Tracie Majors, University of Southern California. “A ‘Perfect Storm’ for Professional Skepticism among Senior Auditors: Depletion, Reversion to Staff Processing Habits, and Complex Tasks.”
• Doxey, Marcus, University of Alabama; Todd DeZoort, University of Alabama; and Troy Pollard, University of Alabama. “Auditor Use of Root Cause Analysis and Its Effect on Professional Skepticism and Judgment in an Integrated Audit.”
• Durkin, Mary Parlee, University of San Diego; Jane Kennedy Jollineau, University of San Diego, and Sarah Lyon, University of San Diego. “Deception in the Audit Environment: The Hidden Benefit of Email Communication?”
• Hobson, Jessen, University of Illinois at Urbana-Champaign; Spencer Anderson, University of Illinois at Urbana-Champaign; and Ryan Sommerfeldt, University of Illinois at Urbana-Champaign. “Auditing Non-GAAP Measures: Signaling More than Intended.”

• Hopkins, Patrick, Indiana University; Spencer Anderson, Indiana University; Lori Shefchik Bhaskar, Indiana University; and Leslie Hodder, Indiana University. “Are Auditors’ Fair Value Judgments Adversely Affected by the Money Illusion?”
• Sasmaz, Mary, Case Western Reserve; and Timothy Fogarty, Case Western Reserve University. “Is Audit Firm Commitment to Work-Life Balance Reflected in Supervisor Perceptions and Decisions Impacting Subordinate Career Progression?”

• Brown, Tim, University of Illinois at Urbana-Champaign; Christopher Agoglia, University of Massachusetts-Amherst; Eldar Maksymov, Arizona State University; Ryan Guggenmos, Cornell University. “Auditing Internal Controls: The Interactive Effects of Auditor’s Involvement in the Audit and Client’s Cooperation.”
• Hopkins, Patrick, Indiana University; Lori Shefchik Bhaskar, Indiana University; Joseph Schroeder, Indiana University. “How Does the Timing of Companies’ Annual Earnings Releases Influence Auditors’ Judgments?”
• Griffith, Emily, University of Wisconsin-Madison; Christine Nolder, Suffolk University; Richard Petty, Ohio State University. “The Elaboration Likelihood Model: A Meta-theory for Understanding and Predicting Divergent Effects of Situational Variables on Auditors’ Attitudes of Professional Skepticism and Independence.”

• Adams, Tom, Temple University; Jayanthi Krishnan, Temple University. “Audit Committee Quality and Financial Reporting in Merger and Acquisition Transactions.”
• Fitzgerald, Brian, Texas A&M University; Kecia Smith, Texas A&M University; Christopher Wolfe, Texas A&M University. “Management Bias and Accounting Estimates: When do Auditors Assimilate Management’s Bias and When Do They Correct for It?”
• Kachelmeier, Steven J., University of Texas at Austin; Jaime J. Schmidt, University of Texas at Austin; Kristen Valentine, University of Texas at Austin. “Does Disclosing Critical Audit Matters in the Audit Report Increase Perceived Auditor Responsibility for Misstatements?”
• Nolder, Christine, Suffolk University; Kathryn Kadous, Emory University. “The Way Forward on Professional Skepticism: Conceptualizing Professional Skepticism as an Attitude.”

• Christensen, Brant, Texas A&M University; Thomas C. Omer, Texas A&M University; Marjorie Shelley, Texas A&M University; Paul Wong, Texas A&M University. “Audit Quality, Audit Committee Networks, and Audit Evaluation.”
• Aghazadeh, Sanaz, Lehigh University; Kris Hoang, Tulane University. “How Do Auditors Cope with Clients’ Persuasion Attempts?”
• Wang, Elaine, University of Massachusetts-Amherst; Aaron Saiewitz, University of Massachusetts-Amherst. “An Experimental Study of How Cultural Mindsets Impact Auditor Skepticism in Fair Value Auditing: Implications for Practice and Research.”

• Christensen, Brant, Texas A&M University; Marjorie Shelley, Texas A&M University; Thomas C. Omer, Texas A&M University; Steven M. Glover, Brigham Young University. “Field Evidence of Auditor’s Views on Audit Quality and Earnings Quality.”
• Hanes, Denise, Bentley University. “A Field Investigation of Coordination and Communications in Globally Dispersed Audit Teams.”
• Thibodeau, Jay, Bentley University; Jeffrey Cohen, Boston College; Jennifer Joe, Georgia State University; Greg Trompeter, University of Central Florida. “Field Study Examination of How Auditors Evaluate Internal Control over Financial Reporting: Implications for Practice and Research.”
• Taylor, Mark, Case Western Reserve University; Yi-Jing Wu, Case Western Reserve University; Steven M. Glover, Brigham Young University. “Learning More about Auditing Estimates Including Fair Value Measurements.”
• Hamilton, Erin, University of South Carolina. “Evaluating the Intentionality of Misstatements: How Auditors Can Better Differentiate Errors from Fraud.”

• Bedard, Jean, Bentley University; Nate Cannon, Bentley University. “A Field Investigation of Auditing Fair Values.”
• Suh, Ikseon, Marquette University; Kristina Linke, University of Groningen; Joseph Wall, Carthage College. “Why and How Do Mid-Level Accounting/Finance Managers Perpetrate Financial Reporting Fraud?”
• Aghazadeh, Sanaz, University of Oklahoma. “Confidence Matters: The Effect of Expressed Client Confidence on Auditor Judgment.”
• Rech, Tammie, University of South Carolina. “The Influence of Social Costs and Strategy on Auditor-Auditor Consultations.”
• Nelson, Mark, Cornell University; Eldar Maksymov, Cornell University. “Professional Skepticism and Auditing Fair Value: Effects of Task Structure, Time Pressure and Procedure Framing.”

• Francis, Jere, University of Missouri; Paul Michas, University of Missouri. “Can Earnings Quality Research Tell Us Anything about Audit Quality?”
• Mueller, Jennifer, Auburn University; James Long, Auburn University; Duane Brandon, Auburn University. “The Impact of Engagement Quality Control Review Practices on Concurring Partner Objectivity.”
• Davis, Jon, University of Wisconsin; Heather Pesch, University of Wisconsin. “The Effect of Prevention and Detection Interventions on Fraud Dynamics in Organizations.”

• Asare, Stephen, University of Florida; Arnie Wright, Northeastern University. “The Collaboration Between Financial Statement Auditors and Fraud Experts in Fraud Risk Assessment.”
• Hammersley, Jacqueline, University of Georgia. “A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks.”
• Hoffman, Vicky, University of Pittsburgh; Christine Earley, Providence College; Jennifer Joe, Georgia State University. “Does Context Influence Auditors’ Fair Value Judgments?”
• Plumlee, David, University of Utah; Brett Rixom, University of Utah; Andrew Rosman, University of Connecticut. “Training Auditors in Professional Skepticism.”
• Trotman, Ken, University of New South Wales, Australia. “Enhancing Professional Skepticism.”