Tim Brown

University of Illinois at Urbana-Champaign - Department of Accountancy

Assistant Professor

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

7

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Rank 16,120

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Top 16,120

in Total Papers Downloads

2,910

SSRN RANKINGS

Top 45,023

in Total Papers Citations

3

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Scholarly Papers (7)

1.

An Auditor Judgment Rule and Juror Learning: Theory-Based Interventions to Reduce Outcome Effects in Juror Evaluations of Auditor Negligence

Number of pages: 50 Posted: 21 Aug 2014 Last Revised: 19 Dec 2018
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 948 (22,910)

Abstract:

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Auditor Judgment Rule; Juror Evaluations; Auditor Negligence; Outcome Effects; Juror Learning; Legal Reforms

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 Illinois at Urbana-Champaign - Department of Accountancy
Downloads 659 (38,008)

Abstract:

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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
University of Illinois at Urbana-Champaign - Department of Accountancy, SC Johnson Graduate School of Business, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Department of Accounting & Information Assurance
Downloads 507 (53,419)

Abstract:

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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
University of Iowa - Department of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Downloads 327 (90,184)

Abstract:

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Convergence, Contrast effect, Financial accounting standards, Audit Judgment

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 Illinois at Urbana-Champaign - Department of Accountancy
Downloads 266 (112,046)

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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 Illinois at Urbana-Champaign - Department of Accountancy

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

6.

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

Number of pages: 39 Posted: 05 Apr 2017 Last Revised: 26 May 2019
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Washington and University of Illinois at Urbana-Champaign
Downloads 149 (193,283)

Abstract:

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Mobile Devices, Headline Focus, Investment Decisions, Distraction

7.

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
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 54 (368,849)

Abstract:

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