Journal Articles

Thursday, March 1, 2018

Asare, Stephen, and Arnold Wright. “Field Evidence about Auditor’s Experiences in Consulting with Forensic Specialists.” Behavioral Research in Accounting Vol.30, no. 1 (Spring 2018). 1-25. (Download)

Cannon, Nathan, 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., 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 (2016). 1648-1684(Download)

Christensen, Brant E., Thomas C. Omer, Marjorie K. Shelley, 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 In-Press. (2018). Available online early. (Download)

Davis, Jon S., and Heather L. Pesch. “Fraud Dynamics and Controls in Organizations.” Accounting, Organization and Society Vol.38, no. 6-7 (2013). 469-484. (Download)

Dechow, Patricia M., Weili Ge, Chad R. Larson, and Richard G. Sloan. “Predicting Material Accounting Misstatements.” Contemporary Accounting Research Vol. 28, (2011). 17-82. (Download)

Downey, Denise Hanes, and Jean C. Bedard. “Coordination and Communication Challenges in Global Group Audits.” Auditing: A Journal of Practice & Theory In-Press. (2018). Available online early. (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)​

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)

​Harding, Noel, and Ken T. Trotman. “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 2016). 111-131. (Download)

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, Mark W. Nelson, and William R. Kinney, Jr. “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)

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