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Journal Articles – Access to Audit Personnel Grants

Tuesday, November 23, 2021

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)

Backof, Ann G., Roger D. Martin, and Jane M Thayer. “How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?” The Accounting Review Vol. 95, No. 6 (November 2020). pp 51-72. (Download)

Brazel, Joseph F., Christine Gimbar, Eldar M. Maksymov, Tammie J. Schaefer. “The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation.” Behavioral Research in Accounting Vol. 31, No. 2 (Fall 2019). 135-143. (Download)

Commerford, Benjamin P., Richard C. Hatfield, and Richard W. Houston. “The Effect of Real Earnings Management on Auditor Scrutiny of Management’s Other Financial Reporting Decisions.” The Accounting Review Vol. 93, no. 5 (September 2018). 145-163.(Download)

Estep, Cassandra. “Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial.” The Accounting Review Vol. 96, No. 5 (September 2021). 263–289. (Download)

Estep, Cassandra, Tim D. Bauer, and Anthony C. Bucaro. “The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting.” The Accounting Review Vol. 95, No. 4 (July 2020) pp. 51-72. (Download

Griffith, Emily E., Kathryn Kadous, and Donald Young. “Improving Complex Audit Judgments: A Framework and Evidence.” Contemporary Accounting Research Volume 38, No. 3 (Fall 2021). 2071–2104.  (View Online)

Hamilton, Erin L., and Jason L. Smith. “Error or Fraud? The Effect of Omissions on Management’s Fraud Strategies and Auditors’ Evaluations of Identified Misstatements.” The Accounting Review. Vol 96, no. 1 (2021). 225–249. (Download)

Kang, Yoon Ju, M. David Piercey, and Andrew Trotman. “Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures?” Contemporary Accounting Research Vol. 37, No. 1 (Spring 2020) pp. 297-321. (View Online)

Majors, Tracie, Sarah Bonner, and Stacey Ritter. “Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy.” Journal of Accounting Research, Vol.65, no. 5 (December 2018). 1453-1481. (View Online)

Pyzoha, Jonathan S., Mark H. Taylor, and Yi-Jing Wu. “Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management’s Specialist.” The Accounting Review Vol. 95, No. 6 (November 2020). pp. 367–394. (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)

Wright, Nicole S., Sudip Bhattacharjee, and Kimberly K. Moreno. “The Impact of Benchmark Set Composition on Auditors’ Level 3 Fair Value Judgments.” The Accounting Review Vol. 94, no. 6 (November 2019). 91-108. (Download)