Control issues: How providing input affects auditors' reliance on artificial intelligence.

Authors: Commerford, Benjamin P.¹ (AUTHOR), Eilifsen, Aasmund² (AUTHOR), Hatfield, Richard C.³ (AUTHOR) rhatfiel@cba.ua.edu, Holmstrom, Kathryn M.⁴ (AUTHOR), Kinserdal, Finn² (AUTHOR)

Source: Contemporary Accounting Research. Dec2024, Vol. 41 Issue 4, p2134-2162. 29p.

Subject Terms: *Internal auditors, *Artificial intelligence, Sense of agency, Locus of control, Perceived control (Psychology)

Core earnings management: How do audit firms interact with classification shifting and accruals management?

Authors: Eilifsen, Aasmund, Knivsflå, Kjell Henry

Source: International journal of auditing. 25(1):142-165

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An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements

Authors: Eilifsen, Aasmund, Kinserdal, Finn, Messier, William F., McKee, Thomas E.

Source: Accounting horizons. 34(4):75-104

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Mitigating the Dilution Effect in Auditors' Judgments Using a Frequency Response Mode

Authors: Eilifsen, Aasmund, Kochetova, Natalia, Messier, William F.

Source: Behavioral research in accounting. 31(2):51-72

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The effect of audit materiality disclosures on investors' decision making

Authors: Christensen, Brant E., Eilifsen, Aasmund, Glover, Steven M., Messier, William F.

Source: Accounting, organizations and society. 87

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Materiality Guidance of the Major Public Accounting Firms

Authors: Eilifsen, Aasmund, Messier, William F.

Source: Auditing. 34(2):3-26

Availability: http://explore.bl.uk/primo_library/libweb/action/display.do?tabs=detailsTab&gathStatTab=true&ct=display&fn=search&doc=ETOCRN600807612&indx=1&recIds=ETOCRN600807612

Investors' perceptions of nonaudit services and their type in Germany: The financial crisis as a turning point.

Authors: Eilifsen, Aasmund¹ aasmund.eilifsen@nhh.no, Quick, Reiner², Schmidt, Florian², Umlauf, Steffen²

Source: International Journal of Auditing. Jul2018, Vol. 22 Issue 2, p298-316. 19p.

Subject Terms: *Attitudes of capitalists & financiers, *Investor protection, *Global Financial Crisis, 2008-2009, *Tax return preparation industry, Auditing policy

The Role of Audit Firm Size, Non-Audit Services, and Knowledge Spillovers in Mitigating Earnings Management during Large Equity Issues.

Authors: Eilifsen, Aasmund¹, Knivsflå, Kjell¹ aasmund.eilifsen@nhh.no

Source: International Journal of Auditing. Nov2016, Vol. 20 Issue 3, p239-254. 16p.

Subject Terms: *Accounting firms, *Auditing, *Business size, *Earnings management, Equity (Law)

Earnings announcements and the variability of stock returns

Authors: Eilifsen, Aasmund, Knivsflå, Kjell Henry, Sættem, Frode ^*

Source: In Scandinavian Journal of Management 2001 17(2):187-200

Improving Auditors' Fraud Judgments Using a Frequency Response Mode.

Authors: Kochetova-kozloski, Natalia, Messier Jr., William F., Eilifsen, Aasmund

Source: Contemporary Accounting Research; Fall2011, Vol. 28 Issue 3, p837-858, 22p

Subject Terms: AUDITING, PROBABILITY theory, DECISION making, BAYESIAN analysis, ACCOUNTING fraud, FREQUENCY response

Auditor Detected Misstatements and the Effect of Information Technology.

Authors: Messier Jr., William F.¹ bmessier@gsu.edu, Eilifsen, Aasmund², Austen, Lizabeth A.³

Source: International Journal of Auditing. Nov2004, Vol. 8 Issue 3, p223-235. 13p.

Subject Terms: *Auditing, *Auditors, *Auditor-client relationships, *Information technology

Geographic Terms: Norway

How Increased Regulatory Oversight of Nonaudit Services Affects Investors' Perceptions of Earnings Quality.

Authors: Eilifsen, Aasmund¹, Knivsfla, Kjell Henry¹

Source: Auditing: A Journal of Practice & Theory. Feb2013, Vol. 32 Issue 1, p85-112. 28p. 1 Diagram, 5 Charts.

Subject Terms: *Line of business reporting, *Business finance, Norway. Financial Supervisory Authority, Auditing policy, Financial disclosure policy

Geographic Terms: Norway

Earnings manipulation: cost of capital versus tax.

Authors: Eilifsen, Aasmund, Knivsfla, Kjell Henry, Saettem, Frode

Source: European Accounting Review. Sep99, Vol. 8 Issue 3, p481-491. 11p. 1 Graph.

Subject Terms: *Accounting, *Corporate profits, *Taxation

Geographic Terms: Europe

The relationship between accounting and taxation in Norway.

Authors: Eilifsen, Aasmund¹

Source: European Accounting Review. Feb1996 Supplement 1, Vol. 5, p835-844. 10p.

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The Demand Attributes of Assurance Services Providers and the Role of Independent Accountants.

Authors: Knechel, W. Robert, Wallage, Philip, Eilifsen, Aasmund, Van Praag, Bart

Source: International Journal of Auditing; Jul2006, Vol. 10 Issue 2, p143-162, 20p

A Review and Integration of Empirical Research on Materiality: Two Decades Later.

Authors: Messier, Jr., William F., Martinov-Bennie, Nonna, Eilifsen, Aasmund

Source: Auditing: A Journal of Practice & Theory; Nov2005, Vol. 24 Issue 2, p153-187, 35p

Subject Terms: MATERIALITY (Accounting), ACCOUNTING, FINANCIAL markets, INVESTMENTS

Geographic Terms: UNITED States

Company/Entity: UNITED States. Securities & Exchange Commission

The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions.

Authors: Eilifsen, Aasmund¹ (AUTHOR) aasmund.eilifsen@nhh.no, Hamilton, Erin L.² (AUTHOR) erin.hamilton@unlv.edu, Messier, William F.¹ (AUTHOR) william.messier@nhh.no

Source: Accounting, Organizations & Society. Apr2021, Vol. 90, pN.PAG-N.PAG. 1p.

Subject Terms: *Investors, *Fair value, *Financial statements, *Quantitative research, *Auditing, *Accounting, Sensitivity analysis