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Reporting Concerns About Earnings Quality: An Examination of Corporate Managers

Authors: Brazel, Joseph F., Lucianetti, Lorenzo, Schaefer, Tammie J.

Source: Journal of Business Ethics, 2021 Jul 01. 171(3), 435-457.

Access URL: https://www.jstor.org/stable/45386874

Do Rewards Encourage Professional Skepticism? It Depends

Authors: Brazel, Joseph F., Leiby, Justin, Schaefer, Tammie J.

Source: Accounting review. 97(4):131-154

Availability: http://explore.bl.uk/primo_library/libweb/action/display.do?tabs=detailsTab&gathStatTab=true&ct=display&fn=search&doc=ETOCRN630023887&indx=1&recIds=ETOCRN630023887

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The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation

Authors: Brazel, Joseph F., Gimbar, Christine, Maksymov, Eldar M., Schaefer, Tammie J.

Source: Behavioral research in accounting. 31(2):135-143

Availability: http://explore.bl.uk/primo_library/libweb/action/display.do?tabs=detailsTab&gathStatTab=true&ct=display&fn=search&doc=ETOCRN626492811&indx=1&recIds=ETOCRN626492811

WrecksAll Drug Company

Authors: Prewett, Kyleen, Schaefer, Tammie J., Wengler, Donald

Source: Issues in accounting education. 34(4):31-38

Availability: http://explore.bl.uk/primo_library/libweb/action/display.do?tabs=detailsTab&gathStatTab=true&ct=display&fn=search&doc=ETOCRN622468233&indx=1&recIds=ETOCRN622468233

The Outcome Effect and Professional Skepticism

Authors: Brazel, Joseph F., Jackson, Scott B., Schaefer, Tammie J., Stewart, Bryan W.

Source: The Accounting Review, 2016 Nov 01. 91(6), 1577-1599.

Access URL: http://www.jstor.org/stable/24907168

The Psychology of Billing.

Authors: Hansen, Victoria J., Jackson, Scott B., Schaefer, Tammie J., Stewart, Bryan W.

Source: Contemporary Accounting Research; Sep2018, Vol. 35 Issue 3, p1430-1454, 25p

Subject Terms: BILLING services, INVOICES, TAXATION, TAX research, PSYCHOLOGY, BUSINESS referrals

The Case of Undetected Fraud: Can Audit Firm Policies or Highlighting the Fraud Examiner's Role Reduce Juror Assessments of Auditor Negligence?

Authors: Brazel, Joseph F., Gimbar, Christine, Schaefer, Tammie J.

Source: Journal of Forensic Accounting Research; 2021, Vol. 6 Issue 1, p389-405, 17p

Subject Terms: AUDITORS, JURORS, NEGLIGENCE, FRAUD, SKEPTICISM, PROFESSIONAL employees, AUTHORS

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards.

Authors: Brown, Veena Looknanan, Hermanson, Dana R., Higgs, Julia L., Jenkins, J. Gregory, Nolder, Christine, Schaefer, Tammie J., Smith, Kecia Williams

Source: Current Issues in Auditing; Fall2020, Vol. 14 Issue 2, pC1-C12, 12p

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Auditing Standards (SAS), Audit Evidence.

Authors: Brown, Veena Looknanan, Dickins, Denise, Hermanson, Dana R., Higgs, Julia L., Jenkins, J. Gregory, Nolder, Christine, Schaefer, Tammie J., Smith, Kecia Williams

Source: Current Issues in Auditing; Spring2020, Vol. 14 Issue 1, pC1-C9, 9p

Subject Terms: AUDITING standards, AUDIT committees, AUDIT trails, ACCOUNTANTS, AUDITORS

Company/Entity: AMERICAN Accounting Association, AMERICAN Institute of Certified Public Accountants

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements

Authors: Brown, Veena L., Dennis, Sean, Dickins, Denise, Higgs, Julia L., Schaefer, Tammie J.

Source: Current Issues in Auditing; Fall2019, Vol. 13 Issue 2, pC10-C19, 10p

Subject Terms: AUDITING standards, FINANCIAL statements, FINANCIAL management, AUDIT committees, STANDARDS

Company/Entity: AMERICAN Accounting Association

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs

Authors: Brown, Veena Looknanan, Coram, Paul J., Dennis, Sean A., Dickins, Denise, Earley, Christine E., Higgs, Julia L., Schaefer, Tammie J., Tatum, Kay W.

Source: Current Issues in Auditing; 2019, Vol. 13 Issue 1, pC1-C9, 9p

Subject Terms: AUDITING standards, AUDIT committees, STANDARDS, FINANCIAL statements, INTERNATIONAL agencies

Company/Entity: AMERICAN Accounting Association

Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 042: PCAOB Release No. 2017-005, Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard— Dividing Responsibility for the Audit with Another Accounting Firm

Authors: Dennis, Sean A., Dickins, Denise, Earley, Christine E., Nolder, Christine, Schaefer, Tammie J.

Source: Current Issues in Auditing; Spring2018, Vol. 12 Issue 1, pC11-C18, 1p

Subject Terms: AUDITING standards, ADMINISTRATIVE procedure, STANDARDS, LEGAL procedure

Company/Entity: AMERICAN Accounting Association

Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?

Authors: Andiola, Lindsay M.¹ (AUTHOR) lmandiola@vcu.edu, Brazel, Joseph F.^1,2 (AUTHOR) jfbrazel@ncsu.edu, Downey, Denise Hanes³ (AUTHOR) denise.downey@villanova.edu, Schaefer, Tammie J.⁴ (AUTHOR) schaefertj@umkc.edu

Source: Accounting, Organizations & Society. Jun2024, Vol. 112, pN.PAG-N.PAG. 1p.

Subject Terms: *Auditors, *Career development, *Quality control