Similar Search Results

Do auditor judgment frameworks help in constraining aggressive reporting? : evidence under more precise and less precise accounting standards

Backhof, Ann G.; Bamber, E. Michael; Carpenter, Tina D. - In: Accounting, organizations and society : an … 51 (2016), pp. 1-11

Persistent link: https://www.econbiz.de/10011509066

The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions

Hammersley, Jacqueline S. - 2009

The Public Company Accounting Oversight Board (PCAOB) recently suggested that auditors' lack of specific fraud planning documentation has led auditors to devote insufficient attention to fraud risks in subsequent audit work. Guided by Support Theory, we experimentally investigate how the...

Persistent link: https://www.econbiz.de/10013156590

The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions

Hammersley, Jacqueline S. - 2009

Persistent link: https://www.econbiz.de/10012720904

A review and model of auditor judgments in fraud-related planning tasks

Hammersley, Jacqueline S. - In: Auditing : a journal of practice & theory 30 (2011) 4, pp. 101-128

Persistent link: https://www.econbiz.de/10009407925

The Data Analytics Journey : Interactions Among Auditors, Managers, Regulation, and Technology*

Austin, Ashley A.; Carpenter, Tina D.; Christ, Margaret H. - In: Contemporary Accounting Research 38 (2021) 3, pp. 1888-1924

Persistent link: https://www.econbiz.de/10012536613

Auditing Complex Estimates: How Do Construal Level and Evidence Formatting Impact Auditors' Consideration of Inconsistent Evidence?

Backof, Ann G.; Carpenter, Tina D.; Thayer, Jane - In: Contemporary Accounting Research 35 (2018) 4, pp. 1798-1815

Persistent link: https://www.econbiz.de/10012086983

Auditors' use of brainstorming in the consideration of fraud : reports from the field

Brazel, Joseph E.; Carpenter, Tina D.; Jenkins, J. Gregory - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1273-1301

Persistent link: https://www.econbiz.de/10008652265

The incremental benefits of a forensic accounting course on skepticism and fraud-related judgments

Carpenter, Tina D.; Durtschi, Cindy; Gaynor, Lisa Milici - In: Issues in accounting education 26 (2011) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10008990917

Internal auditors' fraud judgments : the benefits of brainstorming in groups

Carpenter, Tina D.; Reimers, Jane L.; Fretwell, Phillip Z. - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 211-224

Persistent link: https://www.econbiz.de/10009301864

A synthesis of fraud-related research

Trompeter, Gregory M.; Carpenter, Tina D.; Desai, Naman; … - In: Auditing : a journal of practice & theory 32 (2013), pp. 287-321

Persistent link: https://www.econbiz.de/10009761253