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

DOWNLOADS
Rank 16,314

SSRN RANKINGS

Top 16,314

in Total Papers Downloads

3,057

SSRN CITATIONS
Rank 36,043

SSRN RANKINGS

Top 36,043

in Total Papers Citations

8

CROSSREF CITATIONS

9

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 991 (22,852)
Citation 10

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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 668 (39,633)
Citation 7

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 529 (53,786)
Citation 1

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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 332 (93,765)
Citation 2

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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 275 (114,479)
Citation 2

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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

Accounting, Organizations and Society, Forthcoming
Number of pages: 41 Posted: 05 Apr 2017 Last Revised: 20 Nov 2019
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Washington and University of Illinois at Urbana-Champaign
Downloads 192 (163,674)
Citation 1

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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 70 (341,399)

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