M. David Piercey

University of Massachusetts Amherst

Associate Professor

Isenberg School of Management

121 Presidents Drive

Amherst, MA 01003

United States

SCHOLARLY PAPERS

13

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1

Scholarly Papers (13)

Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias

Number of pages: 38 Posted: 27 Apr 2006
Mark E. Peecher and M. David Piercey
University of Illinois at Urbana-Champaign and University of Massachusetts Amherst
Downloads 427 (69,570)
Citation 10

Abstract:

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auditor negligence, outcome effects, outcome bias, reverse outcome bias

Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias

Contemporary Accounting Research, Vol. 25, No. 1, Spring 2008
Posted: 18 Sep 2007 Last Revised: 28 Mar 2008
Mark E. Peecher and M. David Piercey
University of Illinois at Urbana-Champaign and University of Massachusetts Amherst

Abstract:

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auditor negligence, outcome effects, outcome bias, reverse outcome bias

2.

Judging Auditor Negligence: De-Biasing Interventions, Outcome Bias, and Reverse Outcome Bias

Number of pages: 50 Posted: 20 Sep 2007 Last Revised: 14 Nov 2007
Jonathan H. Grenier, Mark E. Peecher and M. David Piercey
Miami University - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Massachusetts Amherst
Downloads 325 (96,228)
Citation 1

Abstract:

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auditor negligence, de-biasing interventions, outcome effects, outcome bias

3.

When Doing Good Backfires: The Effects of Corporate Social Responsibility Fit on Long- and Short-Term Investors

Number of pages: 40 Posted: 22 Oct 2019 Last Revised: 04 Nov 2019
Chez Sealy, Christopher P. Agoglia and M. David Piercey
University of Alabama, University of Massachusetts at Amherst and University of Massachusetts Amherst
Downloads 103 (270,064)

Abstract:

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Corporate Social Responsibility Fit, CSR Regulation, Sustainable Investing, Environments Social and Governance (ESG), Sin Stocks, Investment Horizon

4.

Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures?

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Yoon Ju Kang, M. David Piercey and Andrew Trotman
University of Massachusetts Amherst, University of Massachusetts Amherst and Northeastern University

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auditor judgment rule, innovative audit procedure, defensive auditing

5.

Custom Contrast Testing: Current Trends and a New Approach

The Accounting Review, Forthcoming
Posted: 20 Jun 2016 Last Revised: 29 May 2018
Ryan Guggenmos, M. David Piercey and Christopher P. Agoglia
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Massachusetts Amherst and University of Massachusetts at Amherst

Abstract:

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Contrast weights, interactions, experimental research, accounting research

6.

The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality

Accounting Review, Forthcoming
Posted: 23 Aug 2011 Last Revised: 07 Jan 2015
Kendall Bowlin, Jessen L. Hobson and M. David Piercey
University of Mississippi - Patterson School of Accountancy, University of Illinois at Urbana-Champaign and University of Massachusetts Amherst

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Auditor Rotation; Professional Skepticism; Audit Quality; Game Theory

7.

The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor-Client Negotiations

Posted: 08 Jun 2011 Last Revised: 04 Feb 2016
Stephen Perreault, Thomas Kida and M. David Piercey
Providence College, University of Massachusetts at Amherst and University of Massachusetts Amherst

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Auditing, negotiation, persuasion

8.

Unintended Consequences of Lowering Disclosure Thresholds

Accounting Review, Forthcoming
Posted: 27 Mar 2011 Last Revised: 01 Jul 2014
Kirsten Fanning, Christopher P. Agoglia and M. David Piercey
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Massachusetts at Amherst and University of Massachusetts Amherst

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disclosure thresholds; dilution effect; persuasion tactics; investor judgment

9.

The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments

Accounting Review, Volume 85, No. 5, pp. 1763-1787, September 2010
Posted: 04 May 2010 Last Revised: 27 Jan 2011
Mark E. Peecher, M. David Piercey, Jay Rich and Richard M. Tubbs
University of Illinois at Urbana-Champaign, University of Massachusetts Amherst, Illinois State University - College of Business and University of Iowa - Department of Accounting

Abstract:

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Audit team judgments, client pressure, directional goals, active intervention, technical knowledge

10.

Internal Auditors’ Use of Interpersonal Likability, Arguments, and Accounting Information in a Corporate Governance Setting

Accounting, Organizations and Society, Forthcoming
Posted: 21 Sep 2009 Last Revised: 17 Jul 2014
Kirsten Fanning and M. David Piercey
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Massachusetts Amherst

Abstract:

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corporate governance, internal audit, arguments, likability

11.

Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments

Auditing: A Journal of Practice & Theory, Vol. 30, No. 4, pp. 223-248, November 2011
Posted: 21 Sep 2009 Last Revised: 17 Dec 2011
M. David Piercey
University of Massachusetts Amherst

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Quantified vs. qualitative audit risk assessments, elastic re-definition, documentation requirements

12.

Managing Audits to Manage Earnings: The Impact of Diversions on an Auditor's Detection of Earnings Management

Accounting, Organizations and Society, Forthcoming
Posted: 29 Jun 2009 Last Revised: 15 Aug 2014
Babson College, University of Massachusetts at Amherst, University of Massachusetts Amherst and University of Massachusetts Amherst

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Audit Management, Earnings Management, Diversion, Distraction

13.

Motivated Reasoning and Verbal vs. Numerical Probability Assessment: Evidence from an Accounting Context

Organizational Behavior and Human Decision Processes, Vol. 108, pp. 330-341, 2009
Posted: 05 Mar 2009
M. David Piercey
University of Massachusetts Amherst

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Motivated reasoning, probability assessment, verbal probabilities, membership functions