Karla M. Zehms

University of Wisconsin - Madison - Department of Accounting and Information Systems

Ernst & Young Professor

School of Business

975 University Avenue

Madison, WI 53706

United States

  • University of Wisconsin - Madison - Department of Accounting and Information Systems

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    • Tel: 608-234-1052
    • Fax: 608-265-5031
SCHOLARLY PAPERS

41

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187

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148

Scholarly Papers (41)

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1.

Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation

Auditing: A Journal of Practice and Theory, Vol. 19, No. 1, pp. 1-25, 2000
Number of pages: 25 Posted: 04 Oct 2006
Karla M. Zehms
University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 4,697 (3,538)

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client acceptance, Risk evaluation, Risk adaptation, Structural equation modeling

2.

Internal Control Material Weaknesses and CFO Compensation

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 07 Oct 2007 Last Revised: 05 Dec 2012
Rani Hoitash, Udi Hoitash and Karla M. Zehms
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,184 (12,284)
Citation 13

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CFO Compensation, Internal Controls, Corporate Governance, Sarbanes-Oxley Act of 2002

3.

Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions

Accounting Review, Vol. 79, No. 2, pp. 277-304, 2004
Number of pages: 28 Posted: 04 Oct 2006
Jean C. Bedard and Karla M. Zehms
Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,778 (16,988)
Citation 55

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Earnings manipulation, Earnings management, Corporate governance, Audit planning, Audit pricing, Risk

4.

Using Electronic Audit Workpaper Systems in Audit Practice: Task Analysis, Learning, and Resistance

Number of pages: 33 Posted: 04 Oct 2006
Jean C. Bedard, Michael Ettredge and Karla M. Zehms
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,634 (19,346)
Citation 4

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Auditing, Audit Workpapers, Systems Implementation, Technology, Training

5.

Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and their Subsequent Remediation

Contemporary Accounting Research, Forthcoming
Number of pages: 61 Posted: 10 Feb 2008 Last Revised: 17 Jan 2014
Karla M. Zehms, Chan Li and Kathleen Hertz Rupley
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Kansas and Portland State University
Downloads 1,608 (19,813)

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SOX Section 404, internal control material weakness remediation, corporate governance

6.

Corporate Reporting on the Internet

Accounting Horizons, Vol. 13, No. 3, pp. 241-257, 1999
Number of pages: 17 Posted: 04 Oct 2006
Hollis Ashbaugh Skaife, Karla M. Zehms and Terry Warfield
Graduate School of Management, UC-Davis, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Wisconsin School of Business
Downloads 1,278 (27,994)
Citation 4

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7.

The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance

Review of Accounting Studies, Forthcoming
Number of pages: 38 Posted: 14 Jan 2007 Last Revised: 21 Oct 2010
Michael Ettredge, Karla M. Zehms, Mary S. Stone and Qian Wang
University of Kansas - Accounting and Information Systems Area, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Alabama - Culverhouse College of Commerce & Business Administration and Iowa State University - College of Business
Downloads 1,151 (32,584)
Citation 7

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Auditor change, compliance, mandatory disclosure, SEC staff comment letters, size-based regulation

8.

It’s a Matter of Style: The Role of Audit Firms and Audit Partners in Key Audit Matter Reporting

Downloads 958 (42,262)

It’s a Matter of Style: The Role of Audit Firms and Audit Partners in Key Audit Matter Reporting

Contemporary Accounting Research, Forthcoming
Number of pages: 69 Posted: 07 Jul 2020 Last Revised: 17 Aug 2023
Linette M. Rousseau and Karla M. Zehms
University of Houston, Bauer College of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 958 (41,626)
Citation 8

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audit firm, audit partner, decision style, expanded audit reporting, key audit matters, audit regulation.

It’s a matter of style: The role of audit firms and audit partners in key audit matter reporting

Contemporary Accounting Research, Forthcoming
Posted: 05 Oct 2023
Linette M. Rousseau and Karla M. Zehms
University of Houston, Bauer College of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems

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audit firm, audit partner, decision style, expanded audit reporting, key audit matters, audit regulation

9.

Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing

Auditing: A Journal of Practice & Theory, Vol. 33, No. 4, 2014
Number of pages: 60 Posted: 14 Jan 2012 Last Revised: 15 Dec 2014
Karla M. Zehms, Chan Li and Shuqing Luo
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Kansas and University of Hong Kong
Downloads 928 (44,164)
Citation 3

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Supply chain relationships, audit firm selection, audit quality, audit pricing

10.

Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees

The Accounting Review, Forthcoming
Number of pages: 53 Posted: 04 Dec 2009 Last Revised: 13 Feb 2012
Marsha B. Keune and Karla M. Zehms
University of Dayton and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 894 (46,478)
Citation 26

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Audit Committees, Audit Fees, Error Correction, Materiality, Stock Analysts

11.

How Do Audit Seniors Respond to Heightened Fraud Risk?

Number of pages: 39 Posted: 28 Jul 2008 Last Revised: 27 Mar 2011
Jacqueline S. Hammersley, Karla M. Zehms and Kathryn Kadous
University of Georgia - J.M. Tull School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Emory University - Goizueta Business School
Downloads 841 (50,554)
Citation 19

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Audit planning, Fraud detection, Fraud risk factors, Audit seniors, Risk assessments

12.

Risk Management in Client Acceptance Decisions

The Accounting Review, Vol. 78, No. 4, pp. 1003-1025, 2003
Number of pages: 23 Posted: 21 Sep 2006
Karla M. Zehms and Jean C. Bedard
University of Wisconsin - Madison - Department of Accounting and Information Systems and Bentley University - Department of Accountancy
Downloads 801 (54,035)

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Audit planning, bid pricing, client acceptance, error risk, fraud risk, going-concern risk, risk management

13.

Auditors are Known by the Companies They Keep

Number of pages: 72 Posted: 19 Feb 2019 Last Revised: 04 Feb 2020
Jonathan A Cook, Zachary T Kowaleski, Michael Minnis, Andrew Sutherland and Karla M. Zehms
U.S. Securities and Exchange Commissionaffiliation not provided to SSRN, University of Texas at Austin, University of Chicago - Booth School of Business, Massachusetts Institute of Technology and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 711 (63,365)
Citation 8

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auditing, audit market structure, broker-dealers, financial advisers, financial intermediation, financial misconduct, reputation

14.

Antecedents and Consequences of Independence Risk: Framework for Analysis

Accounting Horizons, Vol. 15, No. 1, pp. 1-18, March 2001
Number of pages: 18 Posted: 04 Oct 2006
Karla M. Zehms, Michael H. Sutton and Terry Warfield
University of Wisconsin - Madison - Department of Accounting and Information Systems, AIG International, Inc. and University of Wisconsin - Wisconsin School of Business
Downloads 631 (73,777)

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Auditor, Independence risk, Conceptual Framework

15.

Knowledge, Experience and Work-Around Behaviors: Electronic Media in the Professional Audit Environment

Downloads 544 (88,730)

Knowledge, Experience and Work-Around Behaviors: Electronic Media in the Professional Audit Environment

Number of pages: 46 Posted: 04 Oct 2006
Jean C. Bedard, Michael Ettredge, Cynthia Jackson and Karla M. Zehms
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 544 (87,722)
Citation 1

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Technology acceptance, self-efficacy, audit workpapers, workpaper review

Knowledge, Experience and Work-Around Behaviors: Electronic Media in the Professional Audit Environment

Journal of Business and Behavioral Sciences, 2007
Posted: 06 Oct 2007
Jean C. Bedard, Michael Ettredge, Cynthia Jackson and Karla M. Zehms
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems

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Technology acceptance, self-efficacy, audit workpapers, workpaper review

16.

Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions

Number of pages: 69 Posted: 29 Dec 2020 Last Revised: 22 Feb 2021
Sanne Janssen, Kris Hardies, Ann Vanstraelen and Karla M. Zehms
Open University, University of Antwerp, Maastricht University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 475 (104,764)
Citation 4

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professional skepticism; auditor judgment; personality; attitudes

17.

Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities

Number of pages: 19 Posted: 07 Oct 2007
Jodi L. Gissel and Karla M. Zehms
University of Wisconsin - Whitewater and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 473 (105,275)

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fraud, brainstorming, audit

18.

Staff Accounting Bulletin No. 108 Disclosures: Descriptive Evidence from the Revelation of Accounting Misstatements

Accounting Horizons, Forthcoming
Number of pages: 47 Posted: 10 Feb 2008 Last Revised: 19 Jan 2009
Marsha B. Keune and Karla M. Zehms
University of Dayton and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 411 (124,479)
Citation 1

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Staff Accounting Bulletin 108, Materiality, Book-or-Waive Decisions, Error Correction

19.

Risk, Experience and Client Acceptance Decisions

ational Public Accountant, Vol. 46, No. 5, pp. 27-38, July 2001
Number of pages: 4 Posted: 04 Oct 2006
Karla M. Zehms
University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 407 (125,529)

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20.

Empirical Tests of Audit Budget Dynamics

Number of pages: 35 Posted: 08 Aug 2005
Michael Ettredge, Jean C. Bedard and Karla M. Zehms
University of Kansas - Accounting and Information Systems Area, Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 399 (128,472)
Citation 3

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Audit planning, Time budget pressure, Audit quality, Ratcheting

21.

The Role of Competitive Bidding in the Market for Initial Attest Engagements

Number of pages: 42 Posted: 13 Jan 2000
Jean C. Bedard, Michael Ettredge and Karla M. Zehms
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 369 (140,201)
Citation 1

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Competitive bidding; Negotiation; Audit planning; Audit pricing

22.

An Empirical Investigation of IPO Underpricing and the Change to the LLP Organization of Audit Firms

Auditing: A Journal of Practice and Theory, Vol. 23, No. 1, pp. 53-67, 2004
Number of pages: 15 Posted: 04 Oct 2006
Steven R. Muzatko, Karla M. Zehms, Brian W. Mayhew and Larry Rittenberg
University of Wisconsin - Green Bay, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 322 (162,443)
Citation 6

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audit firm limited liability, initial public offering (IPO), underpricing, insurance hypothesis, audit quality

23.

Audit Firm Portfolio Management Decisions

Journal of Accounting Research, Vol. 42, No. 4, pp. 1-32, September 2004
Number of pages: 33 Posted: 04 Oct 2006
Karla M. Zehms and Jean C. Bedard
University of Wisconsin - Madison - Department of Accounting and Information Systems and Bentley University - Department of Accountancy
Downloads 316 (165,676)

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24.

Professional Skepticism Traits and Fraud Brainstorming Quality

Number of pages: 37 Posted: 29 Dec 2020
Sanne Janssen, Kris Hardies, Ann Vanstraelen and Karla M. Zehms
Open University, University of Antwerp, Maastricht University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 279 (188,616)

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Professional Skepticism, Fraud Brainstorming, Fraud Risk Assessment, Fraud, Brainstorming

25.

Audit Committee Incentives and the Resolution of Detected Misstatements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 44 Posted: 21 Feb 2015
Marsha B. Keune and Karla M. Zehms
University of Dayton and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 271 (194,311)

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Audit Committees, Book-or-Waive Decisions, Error Correction, Materiality

26.

A Field Experiment Examining Audit Subordinates' Knowledge and a Partner-Led Intervention in Fraud Brainstorming

Number of pages: 61 Posted: 05 Mar 2016 Last Revised: 19 Aug 2018
Sean A. Dennis and Karla M. Zehms
University of Central Florida - Kenneth G. Dixon School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 268 (196,464)
Citation 2

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Audit planning, field experiment, fraud brainstorming, professional skepticism

27.

Old Institutions, New Report: Auditors’ Experiences Implementing Critical Audit Matter Reporting

Number of pages: 55 Posted: 01 Nov 2022 Last Revised: 18 Aug 2023
Emily E. Griffith, Linette M. Rousseau and Karla M. Zehms
University of Wisconsin - Madison, University of Houston, Bauer College of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 219 (239,103)

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Critical audit matters, expanded audit reporting, audit regulation, institutional theory, production of comfort theory, key audit matters.

28.

Audit Partner Public-Client Specialization and Client Abnormal Accruals

European Accounting Review, Forthcoming
Number of pages: 52 Posted: 26 Feb 2014
Kim Ittonen, Karla M. Zehms and Emma-Riikka Myllymäki
Hanken School of Economics - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Audencia Business School
Downloads 197 (263,557)
Citation 9

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Audit Partner Specialization, Audit Quality, Abnormal Accruals

29.

Outcome Assessment of a Writing-Skill Improvement Initiative: Results and Methodological Implications

Issues in Accounting Education, Vol. 17, No. 2, pp. 123-148, May 2002
Number of pages: 26 Posted: 04 Oct 2006
Hollis Ashbaugh Skaife, Karla M. Zehms and Terry Warfield
Graduate School of Management, UC-Davis, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Wisconsin School of Business
Downloads 180 (285,464)
Citation 1

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30.

Audit Partner Trait Skepticism and Going-Concern Reporting Decisions

Number of pages: 33 Posted: 11 Feb 2022
Kris Hardies, Sanne Janssen, Ann Vanstraelen and Karla M. Zehms
University of Antwerp, Open University, Maastricht University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 168 (302,991)

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professional skepticism, trait skepticism, going-concern, Hurtt scale, workload

31.

Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements

Accounting Review, Vol. 76, No. 2, pp. 199-220, April 2001
Number of pages: 22 Posted: 04 Oct 2006
Karla M. Zehms and Jean C. Bedard
University of Wisconsin - Madison - Department of Accounting and Information Systems and Bentley University - Department of Accountancy
Downloads 161 (314,197)

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additional service, bid pricing, audit planning, risk evaluation, risk adaptation, SAS No. 82

32.

Key Audit Matter Disclosures, Uncertainty, and the Relative Success of M&A Transactions

Number of pages: 56 Posted: 31 May 2023
Jessica Nylen, Daniel Wangerin and Karla M. Zehms
University of Wisconsin - Madison - Department of Accounting and Information Systems, Wisconsin School of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 136 (360,261)

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critical audit matters, disclosure, CEO turnover, key audit matters, mergers & acquisitions, post-acquisition performance, uncertainty

33.

The Effect of Competitive Bidding on Engagement Planning and Pricing

Contemporary Accounting Research, Vol. 21, No. 1, pp. 25-53, 2004
Number of pages: 27 Posted: 04 Oct 2006
Karla M. Zehms, Jean C. Bedard and Michael Ettredge
University of Wisconsin - Madison - Department of Accounting and Information Systems, Bentley University - Department of Accountancy and University of Kansas - Accounting and Information Systems Area
Downloads 135 (362,231)

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Audit planning, Audit pricing, Competitive bidding, Quality

34.

Why Are Key Audit Matter Disclosures Incrementally Informative Compared to Critical Audit Matter Disclosures?

Number of pages: 60 Posted: 14 Sep 2023
Jessica Nylen, Daniel Wangerin and Karla M. Zehms
University of Wisconsin - Madison - Department of Accounting and Information Systems, Wisconsin School of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 124 (386,419)

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auditor reporting, critical audit matters (CAMs), disclosure, earnings persistence, informativeness, key audit matters (KAMs), value relevance

35.

Labor Market Consequences for Non-Implicated CFOs in Fraud Firms: Investigating Relative Blame and Nuanced Contagion Effects

Georgia Tech Scheller College of Business Research Paper No. 18-31
Number of pages: 60 Posted: 09 Aug 2018
Eric Condie, Amanda Convery and Karla M. Zehms
Georgia Institute of Technology, University of Delaware - Accounting & MIS and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 88 (489,891)
Citation 1

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contagion, fraud, labor markets, management turnover, reputational penalties, subsequent employment

36.

Fraud Firms’ Non-Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
Eric Condie, Amanda Convery and Karla M. Zehms
Georgia Institute of Technology, University of Delaware - Accounting & MIS and University of Wisconsin - Madison - Department of Accounting and Information Systems

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contagion, employment, fraud, labor markets, reputation

37.

Contemporary Insights from a Fraud Brainstorming Field Survey

Accounting Horizons, Forthcoming
Posted: 14 Mar 2016 Last Revised: 19 Aug 2018
Sean A. Dennis and Karla M. Zehms
University of Central Florida - Kenneth G. Dixon School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems

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audit planning, engagement risk, field survey, fraud brainstorming, professional skepticism

38.

CEO Overconfidence and Earnings Management

Journal of Business Finance and Accounting, Forthcoming
Posted: 16 Sep 2014
Tien‐Shih Hsieh, Jean C. Bedard and Karla M. Zehms
University of Massachusetts Dartmouth - Department of Accounting & Finance, Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems

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39.

Krisksm: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments

Posted: 02 Apr 2002
Timothy B. Bell, Jean C. Bedard, Karla M. Zehms and Edward F. Smith
KPMG International, LLP - Assurance & Advisory Services Center, Bentley University - Department of Accountancy, University of Wisconsin - Madison - Department of Accounting and Information Systems and KPMG LLP Assurance & Advisory Services

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Auditor business risk, Client acceptance, Client continuance, Risk management

40.

Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives

Auditing: A Journal of Practice & Theory, Vol. 21, No. 1, March 2002
Posted: 27 Sep 2001
Karla M. Zehms, Jean C. Bedard and Stanley F. Biggs
University of Wisconsin - Madison - Department of Accounting and Information Systems, Bentley University - Department of Accountancy and University of Connecticut - Department of Accounting

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Auditing; Alternative generation; Task knowledge; Engagement risk; Inherited alternatives; Revenue recognition

41.

Developing Students' Technical Knowledge and Professional Skills: A Sequence of Short Cases in Intermediate Financial Accounting

Posted: 28 Jun 2000
Hollis Ashbaugh Skaife and Karla M. Zehms
Graduate School of Management, UC-Davis and University of Wisconsin - Madison - Department of Accounting and Information Systems

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Other Papers (1)

Total Downloads: 367
Actions:
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1.

Resolving Disputed Financial Reporting Issues: Effects of Auditor Experience and Engagement Risk on Negotiation Process and Outcome

Number of pages: 45 Posted: 23 Nov 2005
Helen L. Brown-Liburd and Karla M. Zehms
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 367

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Auditor decision-making, Experience, Negotiation, Risk