Tim Brown

University of South Carolina - Department of Accounting

The Francis M. Hipp Building

1705 College Street

Columbia, SC 29208

United States

  • University of South Carolina - Department of Accounting

SCHOLARLY PAPERS

7

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3,897

SSRN CITATIONS
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SSRN RANKINGS

Top 26,615

in Total Papers Citations

28

CROSSREF CITATIONS

15

Scholarly Papers (7)

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1.

A Catch-22 in Audit Litigation? Interventions that Decrease Assessed Auditor Culpability by Reducing Assessed Fraud Detectability and Auditor Acquiescence Generate Reactance Effects that Increase Assessed Damages

Number of pages: 63 Posted: 21 Aug 2014 Last Revised: 16 Jul 2023
Tim Brown, Tracie M. Majors and Mark E. Peecher
University of South Carolina - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 1,229 (31,583)
Citation 17

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Auditor Judgment Rule, Juror Negligence Training, Critical Audit Matters, Auditor Legal Liability, Reactance, Damages Assessments, Fraud Detectability, Auditor Acquiescence

2.

Financial Statement Disaggregation Decisions and Auditors’ Tolerance for Misstatement

Accounting Review, Vol. 88, No. 2, 2013
Number of pages: 45 Posted: 10 Aug 2011 Last Revised: 04 Mar 2014
Robert Libby and Tim Brown
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of South Carolina - Department of Accounting
Downloads 760 (61,794)
Citation 8

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disaggregation, materiality, IFRS vs. U.S. GAAP, disclosure location, audit guidance

3.

Who Stands at the Top and Bottom of the Slippery Slope?

Number of pages: 35 Posted: 16 Apr 2011 Last Revised: 24 Sep 2014
Tim Brown, Kristina M. Rennekamp, Nicholas Seybert and Wenjie Zhu
University of South Carolina - Department of Accounting, SC Johnson Graduate School of Management, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Department of Accounting & Information Assurance
Downloads 646 (76,175)
Citation 2

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slippery slope, misconduct, fraud, moral reasoning, Machiavellianism, cognitive dissonance

4.

The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards

Johnson School Research Paper Series No. 7-2012
Number of pages: 40 Posted: 11 Jan 2012 Last Revised: 15 Oct 2015
H. Scott Asay, Tim Brown, Mark W. Nelson and T. Jeffrey Wilks
University of Iowa - Department of Accounting, University of South Carolina - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Downloads 358 (154,396)
Citation 3

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Convergence, Contrast effect, Financial accounting standards, Audit Judgment

5.

Advantageous Comparison and Rationalization of Earnings Management

Downloads 329 (169,729)

Advantageous Comparison and Rationalization of Earnings Management

Journal of Accounting Research, Forthcoming
Number of pages: 46 Posted: 10 Aug 2012 Last Revised: 01 Mar 2014
Tim Brown
University of South Carolina - Department of Accounting
Downloads 329 (168,479)
Citation 9

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earnings management, slippery slope, rationalization, advantageous comparison, SEC enforcement releases

Advantageous Comparison and Rationalization of Earnings Management

Journal of Accounting Research, Vol. 52, No. 4, 2014
Posted: 11 Sep 2014
Tim Brown
University of South Carolina - Department of Accounting

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earnings management, slippery slope, rationalization, advantageous comparison, SEC enforcement releases

6.

Difference – or Deficiency – in Judgment? Evaluations of Auditors, and the Joint Effects of Approach Punitiveness and Wise Thinking Disposition

Number of pages: 43 Posted: 14 Aug 2018
Tim Brown, Tracie M. Majors and Mark E. Peecher
University of South Carolina - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 290 (193,256)

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External Reviews of Audits; Professional Judgment; PCAOB Inspections; AICPA Peer Reviews; Internal Quality Reviews; Wise Thinking; Experience; Myside Bias

7.

The Effect of Mobile Device Use and Headline Focus on Investor Judgments

Accounting, Organizations and Society, Forthcoming
Number of pages: 41 Posted: 05 Apr 2017 Last Revised: 20 Nov 2019
Tim Brown, Stephanie M. Grant and Amanda Winn
University of South Carolina - Department of Accounting, University of Washington - Department of Accounting and University of Kansas
Downloads 285 (196,719)
Citation 7

Abstract:

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Mobile Devices, Headline Focus, Investment Decisions, Distraction