Tim Brown

University of Illinois at Urbana-Champaign - Department of Accountancy

Assistant Professor

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 16,666

SSRN RANKINGS

Top 16,666

in Total Papers Downloads

2,200

CITATIONS
Rank 45,209

SSRN RANKINGS

Top 45,209

in Total Papers Citations

3

Scholarly Papers (5)

1.

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 450 (35,859)
Citation 1

Abstract:

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

2.

The Impact of a Higher Intent Standard on Auditors' Legal Exposure and the Moderating Role of Jurors' Legal Knowledge

Number of pages: 62 Posted: 21 Aug 2014 Last Revised: 25 Aug 2016
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 354 (28,878)

Abstract:

Higher Intent Standard; Juror Evaluations; Auditor Liability; Legal Knowledge; State Law; Legal Reforms

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, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Department of Accounting & Information Assurance
Downloads 340 (56,830)
Citation 1

Abstract:

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 271 (76,585)

Abstract:

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 250 (95,443)
Citation 1

Abstract:

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

Abstract:

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