Journal Articles – Access to Audit Personnel Grants

Friday, January 31, 2020

Austin, Ashley A., Jacqueline S. Hammersley, and Michael A. Ricci. “Improving Auditors’ Consideration of Evidence Contradicting Management’s Estimate Assumptions.” Contemporary Accounting Research (2019). Available online early. (View Online)

Bonner, Sarah, Tracie Majors, 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)

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, Tim D. Bauer, and Anthony C. Bucaro. “The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting.” The Accounting Review In-Press (2019). Available online early. (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(2019). Available online early. (View Online)

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)