Jean C. Bedard

Bentley University - Department of Accountancy

Timothy B. Harbert Professor of Accounting

175 Forest Street

Waltham, MA 02452

United States

  • Bentley University - Department of Accountancy

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    • Tel: 781-891-2410
    • Fax: 781-891-2896
SCHOLARLY PAPERS

37

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225

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184

Scholarly Papers (37)

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1.

Internal Control Quality and Audit Pricing Under The Sarbanes-Oxley Act

Number of pages: 38 Posted: 06 Feb 2007
Rani Hoitash, Udi Hoitash and Jean C. Bedard
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 2,594 (8,949)
Citation 15

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Internal control, Audit effort, Audit planning, Audit pricing

2.

Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes

Accounting Review, Vol. 84, No. 3, p. 839, 2009
Number of pages: 50 Posted: 29 Dec 2006 Last Revised: 05 Dec 2012
Udi Hoitash, Rani Hoitash and Jean C. Bedard
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Downloads 2,211 (11,570)
Citation 32

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Internal controls, corporate governance, audit committee, financial expertise

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 1,771 (16,411)
Citation 54

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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 1,617 (18,868)
Citation 4

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Auditing, Audit Workpapers, Systems Implementation, Technology, Training

5.

Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 30 Sep 2010 Last Revised: 01 Aug 2012
Ryan J. Baxter, Jean C. Bedard, Rani Hoitash and Ari Yezegel
Boise State University, College of Business and Economics, Department of Accountancy, Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Downloads 1,525 (20,640)
Citation 25

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Enterprise Risk Management,Firm value, Earnings Response Coefficient, Global financial crisis

6.

Chief Financial Officers as Inside Directors

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 15 Apr 2010 Last Revised: 21 Apr 2013
Jean C. Bedard, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 882 (45,517)
Citation 25

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Chief financial officer, inside directors, board of directors, financial reporting quality

7.

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 796 (52,413)

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

8.

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Downloads 754 (56,362)

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Number of pages: 31 Posted: 29 Dec 2006
Jean C. Bedard, Udi Hoitash and Rani Hoitash
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 754 (55,561)
Citation 8

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Internal control, Audit effort, Non-accelerated, Audit pricing

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Research in Accounting Regulations, Vol. 20, 2007
Posted: 12 Nov 2007
Jean C. Bedard, Udi Hoitash and Rani Hoitash
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy

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Internal control, Audit effort, Sarbanes Oxley Section 302, Audit pricing

9.

Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies

Forthcoming in The Accounting Review
Number of pages: 2 Posted: 20 Feb 2009 Last Revised: 04 Nov 2010
Jean C. Bedard and Lynford E. Graham
Bentley University - Department of Accountancy and Bentley University
Downloads 735 (58,344)
Citation 12

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Internal controls, Sarbanes-Oxley Section 404, Risk assessment, Materiality

10.

Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 39 Posted: 06 Dec 2009 Last Revised: 05 Dec 2012
Jean C. Bedard, Rani Hoitash, Udi Hoitash and Kim Westermann
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University
Downloads 565 (81,604)
Citation 8

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Sarbanes-Oxley Section 404, Internal control, Material weakness, Remediation

11.

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

Downloads 542 (85,963)

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 542 (85,000)
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

12.

Evidence from the U.S. on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting

International Journal of Auditing, Forthcoming
Number of pages: 34 Posted: 04 Nov 2008 Last Revised: 05 Dec 2012
Jean C. Bedard, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 494 (96,265)

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Internal Controls, Sarbanes-Oxley, Section 302, Section 404, Non-accelerated filers, Auditor Quality, Audit Fees, Micro Auditors, International Regulation, Auditor Involvement

13.

Deficiencies in Tax-Related Internal Controls Detected Under Sarbanes-Oxley Section 404

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 38 Posted: 05 Aug 2011
Lynford E. Graham and Jean C. Bedard
Bentley University and Bentley University - Department of Accountancy
Downloads 473 (101,522)
Citation 2

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Internal controls, Taxes, Sarbanes-Oxley Section 404, Risk assessment, Materiality

14.

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 389 (127,435)
Citation 3

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Audit planning, Time budget pressure, Audit quality, Ratcheting

15.

SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 52 Posted: 22 Nov 2015 Last Revised: 25 Jan 2017
Yuping Zhao, Jean C. Bedard and Rani Hoitash
University of Houston, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Downloads 378 (131,711)
Citation 4

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Audit quality, internal controls, SOX 404(b), restatements, material weakness

16.

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 (135,231)
Citation 1

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Competitive bidding; Negotiation; Audit planning; Audit pricing

17.

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 313 (161,503)

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18.

Learning the 'Craft' of Auditing: A Dynamic View of Auditors' On-the-Job Learning

Number of pages: 50 Posted: 04 Mar 2014
Kim Westermann, Jean C. Bedard and Christine E. Earley
Cal Poly San Luis Obispo, Bentley University - Department of Accountancy and Providence College -School of Business
Downloads 312 (162,032)
Citation 50

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Auditing, Learning, Apprenticeship, Personnel development

19.

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 (303,326)

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

20.

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 (349,959)

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Audit planning, Audit pricing, Competitive bidding, Quality

21.

Audit Firm Culture: Recent Developments and Trends in the Literature

Number of pages: 55 Posted: 31 Dec 2020
Cristina Thomas Alberti, Jean C. Bedard, Olof Bik and Ann Vanstraelen
Babson College, Bentley University - Department of Accountancy, Nyenrode Business Universiteit and Maastricht University
Downloads 127 (366,386)
Citation 4

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Audit firm culture, audit quality, audit firm management, ethical culture, professionalism, learning culture

22.

Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context

Accounting Horizons (forthcoming). doi: 10.2308/HORIZONS-2020-025
Posted: 16 Sep 2019 Last Revised: 17 Feb 2021
Lindsay M. Andiola, Jean C. Bedard and Joleen Kremin
Virginia Commonwealth University (VCU) - Department of Accounting, Bentley University - Department of Accountancy and Portland State University

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Auditing; Coaching Quality; Multiple Supervisors; Organizational Commitment; Turnover

23.

Does Information on Audit Participants Explain Audit Quality of U.S. Multinational Corporations?

Posted: 18 Jun 2019 Last Revised: 20 Dec 2021
Denise Downey and Jean C. Bedard
Villanova University and Bentley University - Department of Accountancy

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Multinational Audits; Group Audits; Multilocation Audits; Audit Quality; Audit Partners

24.

Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry: From Self-Regulation to PCAOB Oversight

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Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry: From Self-Regulation to PCAOB Oversight

Contemporary Accounting Research, Forthcoming
Posted: 24 Sep 2018
Anne L. Schnader, Jean C. Bedard and Nathan H. Cannon
Suffolk University - Department of Accounting, Bentley University - Department of Accountancy and Texas State University

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Internal Controls, Audit Quality, Broker-Dealer, Private Companies

Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry: From Self‐Regulation to PCAOB Oversight

Contemporary Accounting Research, Forthcoming
Posted: 03 Jan 2019
Anne L. Schnader, Jean C. Bedard and Nathan H. Cannon
Suffolk University - Department of Accounting, Bentley University - Department of Accountancy and Texas State University

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Internal Controls, Audit Quality, Broker-Dealer, Private Companies

25.

It's Not My Fault! Insights into Subordinate Auditors’ Attributions and Emotions Following Audit Review

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 20 Mar 2018
Lindsay M. Andiola, Jean C. Bedard and Kim Westermann
Virginia Commonwealth University (VCU) - Department of Accounting, Bentley University - Department of Accountancy and Cal Poly San Luis Obispo

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Audit review, attribution theory, affect, audit quality, organizational control

26.

Delivering the 'Tough Message': Moderators of Subordinate Auditors’ Reactions to Feedback

Accounting, Organizations and Society, Forthcoming
Posted: 26 Mar 2016 Last Revised: 24 Mar 2018
Lindsay M. Andiola and Jean C. Bedard
Virginia Commonwealth University (VCU) - Department of Accounting and Bentley University - Department of Accountancy

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Audit review, feedback sign, feedback orientation, goal framing, workpaper review, engagement review

27.

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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28.

Impact of XBRL on Adopters’ Financial Reporting Quality and Cost of Capital

Posted: 29 Aug 2013
Tien‐Shih Hsieh, Jean C. Bedard and Rani Hoitash
University of Massachusetts Dartmouth - Department of Accounting & Finance, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy

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XBRL, Corporate governance, Financial reporting quality, Cost of capital

29.

Auditing Challenging Fair Value Measurements: Evidence from the Field

The Accounting Review (Forthcoming)
Posted: 19 Feb 2013 Last Revised: 15 Sep 2016
Nathan H. Cannon and Jean C. Bedard
Texas State University and Bentley University - Department of Accountancy

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Auditing, Fair value measurement, Estimation uncertainty, Materiality

30.

Do Section 404 Disclosures Affect Investors' Perceptions of Information Systems Reliability and Stock Price Predictions?

International Journal of Accounting Information Systems, Forthcoming
Posted: 10 Nov 2011
Vicky Arnold, Jean C. Bedard, Jillian Alderman, Steve G. Sutton and Steve G. Sutton
Norwegian School of Economics (NHH), Bentley University - Department of Accountancy, Pepperdine University - Graziadio School of Business and Management and University of Central FloridaNHH Norwegian School of Economics

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Investor judgment, internal control, general system controls, Sarbanes-Oxley Section 404, information systems reliability, risk propensity

31.

Voluntary Disclosure of Auditor-Provided Tax Service Fees

The Journal of the American Taxation Association, Spring 2010
Posted: 24 Jun 2009
Jean C. Bedard, Diana Falsetta, Ganesh Krishnamoorthy and Thomas C. Omer
Bentley University - Department of Accountancy, University of Miami - Department of Accounting, Northeastern University and University of Nebraska at Lincoln - School of Accountancy

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Nonaudit services, tax consulting, voluntary disclosure, political costs

32.

Internal Controls Quality and Audit Pricing Under the Sarbanes-Oxley Act

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 25 Jul 2007
Rani Hoitash, Udi Hoitash and Jean C. Bedard
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy

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Internal control, Audit effort, Audit planning, Audit pricing

33.

Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment

Accounting Review, October 2006
Posted: 27 May 2006
Thomas C. Omer, Jean C. Bedard and Diana Falsetta
University of Nebraska at Lincoln - School of Accountancy, Bentley University - Department of Accountancy and University of Miami - Department of Accounting

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Tax fees, tax consulting, audit fees, auditor independence

34.

The Effects of Risk Decision Aid Orientation, Client Risk, and Repeat Client Experience on Risk Factor Identification and Audit Test Planning

Posted: 09 Apr 2002
Jean C. Bedard and Lynford E. Graham
Bentley University - Department of Accountancy and Bentley University

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Risk identification, Audit risk, Decision aid design, Client business risk, Audit planning

35.

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

36.

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

37.

The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures

Posted: 04 May 1999
James Lloyd Bierstaker, Jean C. Bedard and Stanley F. Biggs
Villanova University - School of Business, Bentley University - Department of Accountancy and University of Connecticut - Department of Accounting

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