Jean C. Bedard

Bentley University - Department of Accountancy

Timothy B. Harbert Professor of Accounting

175 Forest Street

Waltham, MA 02452

United States

SCHOLARLY PAPERS

38

DOWNLOADS
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Top 1,857

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14,211

CITATIONS
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Top 2,683

in Total Papers Citations

208

Scholarly Papers (38)

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 2,149 (4,167)
Citation 26

Abstract:

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 1,471 (6,861)
Citation 25

Abstract:

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. Johnstone
Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,379 (8,428)
Citation 48

Abstract:

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. Johnstone
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 1,057 (12,927)
Citation 3

Abstract:

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 934 (14,446)

Abstract:

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

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 711 (27,673)
Citation 5

Abstract:

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

Abstract:

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

7.

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 666 (26,245)
Citation 1

Abstract:

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

8.

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. Johnstone and Jean C. Bedard
University of Wisconsin - Madison - Department of Accounting and Information Systems and Bentley University - Department of Accountancy
Downloads 596 (30,362)
Citation 23

Abstract:

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

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

Number of pages: 46 Posted: 04 Oct 2006
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 487 (45,812)

Abstract:

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
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

Abstract:

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

10.

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 479 (37,658)
Citation 4

Abstract:

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

11.

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 435 (50,086)
Citation 4

Abstract:

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

12.

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

Abstract:

Auditing, Fair value measurement, Estimation uncertainty, Materiality

13.

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 397 (50,632)
Citation 1

Abstract:

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

14.

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. Johnstone
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 338 (70,639)

Abstract:

Competitive bidding; Negotiation; Audit planning; Audit pricing

15.

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 334 (58,227)
Citation 1

Abstract:

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

16.

Empirical Tests of Audit Budget Dynamics

Number of pages: 35 Posted: 08 Aug 2005
Michael Ettredge, Jean C. Bedard and Karla M. Johnstone
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 298 (73,352)
Citation 2

Abstract:

Audit planning, Time budget pressure, Audit quality, Ratcheting

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. Johnstone and Jean C. Bedard
University of Wisconsin - Madison - Department of Accounting and Information Systems and Bentley University - Department of Accountancy
Downloads 246 (98,437)
Citation 28

Abstract:

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, Bentley University - Department of Accountancy and Providence College -School of Business
Downloads 141 (114,985)

Abstract:

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. Johnstone and Jean C. Bedard
University of Wisconsin - Madison - Department of Accounting and Information Systems and Bentley University - Department of Accountancy
Downloads 118 (185,877)
Citation 21

Abstract:

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. Johnstone, 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 103 (199,138)
Citation 4

Abstract:

Audit planning, Audit pricing, Competitive bidding, Quality

21.

Information Systems Risk and Audit Planning

International Journal of Auditing, Vol. 9, No. 2, pp. 147-163, July 2005
Number of pages: 17 Posted: 21 Sep 2005
Jean C. Bedard, Lynford E. Graham and Cynthia Jackson
Bentley University - Department of Accountancy, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 20 (443,758)
Citation 5

Abstract:

22.

Information Asymmetry and Competitive Bidding in Auditing

Economic Inquiry, Vol. 43, Issue 2, pp. 417-425, 2005
Number of pages: 9 Posted: 05 Jun 2006
F. Gerard Adams, Jean C. Bedard and Karla M. Johnstone
Northeastern University - D’Amore-McKim School of Business, Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 18 (454,265)
Citation 2

Abstract:

23.

Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting

International Journal of Auditing, Vol. 13, Issue 2, pp. 105-125, July 2009
Number of pages: 21 Posted: 16 Jun 2009
Jean C. Bedard, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 3 (527,703)
Citation 4

Abstract:

24.

Auditors' Use of Inconsistent Evidence

International Journal of Auditing, Vol. 1, Issue 3, pp. 187-204, 2003
Number of pages: 18 Posted: 19 Dec 2010
James J. Maroney and Jean C. Bedard
Northeastern University - D’Amore-McKim School of Business and Bentley University - Department of Accountancy
Downloads 2 (534,255)

Abstract:

analytical procedures, explanation testing, auditor performance, verbal protocols

25.

The Effect of Data Reliability on the Influence of Unaudited Values in Audit Analytical Procedures

International Journal of Auditing, Vol. 3, Issue 2, pp. 135-146, 2003
Number of pages: 12 Posted: 19 Dec 2010
Jim Heintz, Gwendolen B. White and Jean C. Bedard
University of Kansas, affiliation not provided to SSRN and Bentley University - Department of Accountancy
Downloads 1 (543,553)
Citation 1

Abstract:

analytical procedures, anchoring, audit efficiency and effectiveness, audit planning, judgment heuristics

26.

What Happens after Audit Review? The Effects of Individual Feedback Orientation and the Supervisor's Approach on Attitudes and Actions of Staff Auditors

Number of pages: 55 Posted: 26 Mar 2016
Lindsay Andiola and Jean C. Bedard
Virginia Commonwealth University (VCU) - Department of Accounting and Bentley University - Department of Accountancy
Downloads 0 (240,959)

Abstract:

Audit review, performance feedback, feedback orientation, feedback sign, achievement goal

27.

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 0 (137,826)

Abstract:

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

28.

CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes

Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1243-1268, 2014
Number of pages: 26 Posted: 24 Dec 2014
University of Massachusetts at Dartmouth-Accounting and Finance Department, Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 0 (557,379)

Abstract:

CEO overconfidence, executive compensation, earnings management, Sarbanes‐Oxley Act

29.

CEO Overconfidence and Earnings Management

Journal of Business Finance and Accounting, Forthcoming
Posted: 16 Sep 2014
University of Massachusetts at Dartmouth-Accounting and Finance Department, Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems

Abstract:

30.

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 at Dartmouth-Accounting and Finance Department, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy

Abstract:

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

31.

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
University of Central Florida - College of Business Administration, Bentley University - Department of Accountancy, Pepperdine University - Graziadio School of Business and Management and University of Central Florida - College of Business Administration

Abstract:

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

32.

Voluntary Disclosure of Auditor-Provided Tax Service Fees

The Journal of the American Taxation Association, Spring 2010
Posted: 24 Jun 2009
Bentley University - Department of Accountancy, University of Miami - Department of Accounting, Northeastern University and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Nonaudit services, tax consulting, voluntary disclosure, political costs

33.

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

Abstract:

Internal control, Audit effort, Audit planning, Audit pricing

34.

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

Abstract:

Tax fees, tax consulting, audit fees, auditor independence

35.

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

Auditing: A Journal of Practice & Theory, September 2002
Posted: 09 Apr 2002
Jean C. Bedard and Lynford E. Graham
Bentley University - Department of Accountancy and Bentley University

Abstract:

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

36.

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

Auditing: A Journal of Practice & Theory, September 2002
Posted: 02 Apr 2002
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

Abstract:

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

37.

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. Johnstone, 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

Abstract:

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

38.

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

Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
Posted: 04 May 1999
Villanova University - School of Business, Bentley University - Department of Accountancy and University of Connecticut - Department of Accounting

Abstract: