Chad Simon

Utah State University - School of Accountancy

Assistant Professor

School of Accountancy

Jon M. Huntsman School of Business

Logan, UT 84322-3540

United States

SCHOLARLY PAPERS

7

DOWNLOADS

122

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Management Bias Across Multiple Accounting Estimates

Number of pages: 69 Posted: 16 Oct 2017 Last Revised: 29 Jul 2019
Brigham Young University, Utah State University - School of Accountancy and Utah State University - School of Accountancy
Downloads 122 (232,173)

Abstract:

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management bias, PCAOB standards, meeting analyst expectations, accounting estimates

2.

The Effects of Client Management Concessions and Ingratiation Attempts on Auditors’ Trust and Proposed Adjustments

Messier, W. F. Jr., J. C. Robertson and C. A. Simon. 2015. The effects of client management concessions and ingratiation attempts on auditors’ trust and proposed adjustments. Advances in Accounting 31 (1): 80-90.
Posted: 06 Mar 2012 Last Revised: 23 May 2015
NHH Norwegian School of Economics, University of North Texas and Utah State University - School of Accountancy

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audit judgment, misstatements, trust, ingratiation

3.

Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002

Campbell, J.L., J. Hansen, C.A. Simon, and J.L. Smith. “Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002” Auditing: A Journal of Practice and Theory 34 (2): 91-120.
Posted: 03 Oct 2011 Last Revised: 20 May 2015
University of Georgia - J.M. Tull School of Accounting, Weber State University Goddard School of Business and Economics, Utah State University - School of Accountancy and University of Nevada, Las Vegas

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audit committee quality, financial reporting quality, independence, financial reporting oversight

4.

Individual Auditors’ Identification of Relevant Fraud Schemes

Simon, C.A. 2012. Individual Auditors' Identification of Relevant Fraud Schemes. Auditing: A Journal of Practice and Theory 31 (1): 1-16.
Posted: 10 Aug 2011 Last Revised: 20 May 2015
Chad Simon
Utah State University - School of Accountancy

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fraud schemes, management’s goals

5.

Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?

Messier, W. F., Jr., C. A. Simon and J. L. Smith. 2013. Two decades of behavioral research on analytical procedures: What have we learned? Auditing: A Journal of Practice & Theory (February): 139-181.
Posted: 28 Jul 2011 Last Revised: 20 May 2015
NHH Norwegian School of Economics, Utah State University - School of Accountancy and University of Nevada, Las Vegas

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analytical procedures, risk assessment procedures, auditing standards

6.

Corporate Managers’ Reliance on Internal Auditor Recommendations

Burton, F.G., Emmett, S., C.A. Simon, and D.A. Wood. 2012. Corporate Managers’ Reliance on Internal Auditor Recommendations. Auditing: A Journal of Practice and Theory 31 (2): 151-166.
Posted: 07 Mar 2011 Last Revised: 20 May 2015
Brigham Young University - School of Accountancy, Arizona State University (ASU) - School of Accountancy, Utah State University - School of Accountancy and Brigham Young University - School of Accountancy

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Internal Audit, In-House, Outsourcing, Competence, Objectivity

7.

The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision

Messier, W.F., J.K. Reynolds, C.A. Simon, and D.A. Wood. 2011. The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor’s Reliance Decision. The Accounting Review 86 (6): 2131-2154.
Posted: 28 Jan 2009 Last Revised: 20 May 2015
NHH Norwegian School of Economics, Florida State University, Utah State University - School of Accountancy and Brigham Young University - School of Accountancy

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Internal Audit Function, Internal Audit Quality, Management Training Ground, and External Audit Fees