Brian Daugherty

University of Wisconsin - Milwaukee

Associate Professor

Sheldon B. Lubar School of Business

P.O. Box 742

Milwaukee, WI 53201-0742

United States

http://www4.uwm.edu/business/faculty/busfaculty/daugherty.cfm

  • University of Wisconsin - Milwaukee

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    • Tel: 414-229-5737
    • Fax: 414-229-5999
SCHOLARLY PAPERS

6

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SSRN CITATIONS
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10

CROSSREF CITATIONS

7

Scholarly Papers (6)

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1.

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

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Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

Number of pages: 53 Posted: 13 Oct 2015
Lawrence J. Abbott, Brian Daugherty, Susan Parker and Gary F. Peters
University of Memphis, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville
Downloads 1,109 (18,974)
Citation 11

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Internal Audit, Financial Reporting Quality, Auditor Independence, Auditor Competence

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

Journal of Accounting Research, Vol. 54, No. 1, 2016
Posted: 19 Jun 2016
Lawrence J. Abbott, Brian Daugherty, Susan Parker and Gary F. Peters
University of Memphis, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville

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internal audit; financial reporting quality; auditor independence; auditor competence

2.

The Value of 'Cooling Off'

Regulation, Vol. 31, No. 3, Fall 2008
Number of pages: 4 Posted: 27 Oct 2008
Brian Daugherty and Denise Dickins
University of Wisconsin - Milwaukee and East Carolina University
Downloads 158 (194,103)

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Sarbanes-Oxley Act, corporate governance, stakeholders, auditing, labor market, audit team, cooling off, hiring, accouting, regulation, finance

3.

Negative PCAOB Inspections of Triennially Inspected Auditors and Involuntary and Voluntary Client Losses

International Journal of Auditing, Vol. 15, Issue 3, pp. 231-246, 2011
Number of pages: 16 Posted: 13 Oct 2011
Brian Daugherty, Denise Dickins and Wayne Tervo
University of Wisconsin - Milwaukee, East Carolina University and Murray State University - Accounting Department
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Public Company Accounting Oversight Board, PCAOB inspections, triennially inspected auditors, auditors, client dismissals, client resignations

4.

Evidence of the Relationship between PCAOB Inspection Outcomes and the Use of Structured Audit Technologies

Colleen M. Boland, Brian E. Daugherty, and Denise Dickins (2019) Evidence of the Relationship between PCAOB Inspection Outcomes and the Use of Structured Audit Technologies. AUDITING: A Journal of Practice & Theory: May 2019, Vol. 38, No. 2, pp. 57-77.
Posted: 08 Aug 2019
Colleen M. Boland, Brian Daugherty and Denise Dickins
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Wisconsin - Milwaukee and East Carolina University

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standardized audit forms and processes, decision aids, critical thinking, professional judgment, skepticism, PCAOB inspections, audit fees, audit efficiency

5.

PCAOB Inspections of Smaller CPA Firms: The Perspective of Inspected Firms

Accounting Horizons, Vol. 24, No. 2, pp. 189-219, 2010
Posted: 17 Sep 2011
Brian Daugherty and Wayne Tervo
University of Wisconsin - Milwaukee and Murray State University - Accounting Department

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PCAOB inspections, registered auditing firms, Sarbanes-Oxley, peer review

6.

Mandatory Audit Partner Rotation: Partners’ Perceptions of Benefits and Costs, and Implications for Future Research

Posted: 25 Mar 2010
Brian Daugherty, Denise Dickins and Julia L. Higgs
University of Wisconsin - Milwaukee, East Carolina University and Florida Atlantic University - School of Accounting

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Sarbanes-Oxley, Audit Partner Rotation, Auditor Independence, Audit Quality, Quality of Life