Audit risk

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Assessing Audit and Business Risk at Toy Central Corporation (with Fred Phillips), Issues in Accounting Education (2008)

This case requires you to evaluate business risks and accounting issues facing a toy manufacturer,...

 

Auditors

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Reducing Management’s Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404 Assessments (with Hoffman Vicky and Jennifer Joe), The Accounting Review (2008)

Auditors often receive summary information or conclusions from management about account balances or internal controls....

 

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The Impact of Strategic Positioning Evaluation on Auditor Judgments about Business Process Performance (with Brian Ballou and Jay Rich), Auditing: A Journal of Practice and Theory (2004)

Strategic-systems auditing (SSA) approaches require auditors to perform analyses of their clients at two levels...

 

Business education

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A Note on Ethics Educational Interventions in an Undergraduate Auditing Course: Is there an ‘Enron’ Effect? (with Patrick T. Kelley), Issues in Accounting Education (2004)

This article describes several different educational interventions that were adopted in an undergraduate auditing course....

 

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Challenges to Audit Education for the 21st Century: A Survey of Curricula, Course Content, and Delivery Methods (with Eric N. Johnson, Jane Baird, Paul Caster, William N. Dilla, and Timothy J. Louwers), Issues in Accounting Education (2003)

This paper reports the results of a survey of auditing and assurance courses in the...

 

Cognition & reasoning

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A Note on The Use of Self-explanation as a Training Tool for Novice Auditors: The Effects of Outcome Feedback Timing and Level of Reasoning on Performance, Behavioral Research in Accounting (2003)

This study extends a previous experiment, showing how a "self-explanation" training intervention promoted learning in...

 

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Knowledge Acquisition in Auditing: Training Novice Auditors to Recognize Cue Relationships in Real Estate Valuation, The Accounting Review (2001)

This study examines novice auditors' knowledge acquisition. It investigates whether low-cost, informal training interventions improve...