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Research Advisory Board Grant Recipients

Tuesday, May 22, 2018


  • Cunningham, Lauren, University of Tennessee; Sarah Stein, Virginia Tech; Kim Walker, Virginia Tech; and Karneisha Wolfe, Virginia Tech. “Insights into the Black Box of Audit Committee Performance: Private Evaluations and Public Disclosures.”


  • 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.”