Journal Articles

Friday, October 4, 2019

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)

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

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

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(View Online)

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. (View Online)

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)​

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)

​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)