Emily E. Griffith

University of Wisconsin - Madison

School of Business

975 University Avenue

Madison, WI 53706

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 17,875

SSRN RANKINGS

Top 17,875

in Total Papers Downloads

4,048

SSRN CITATIONS
Rank 9,057

SSRN RANKINGS

Top 9,057

in Total Papers Citations

119

CROSSREF CITATIONS

21

Scholarly Papers (13)

1.

Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice

Number of pages: 73 Posted: 04 Jun 2011 Last Revised: 21 Nov 2013
Emily E. Griffith, Jacqueline S. Hammersley and Kathryn Kadous
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting and Emory University - Goizueta Business School
Downloads 1,457 (18,508)
Citation 62

Abstract:

Loading...

accounting estimates, audit quality, fair value, impairment, interview

2.

Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values

Number of pages: 70 Posted: 02 Jul 2014 Last Revised: 24 Jan 2017
Emily E. Griffith
University of Wisconsin - Madison
Downloads 842 (40,951)
Citation 19

Abstract:

Loading...

Accounting estimates, Audit quality, Fair value, Specialist

Auditor Mindsets and Audits of Complex Estimates

Number of pages: 47 Posted: 01 Aug 2014 Last Revised: 09 Feb 2020
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting, Emory University - Goizueta Business School and Indiana University - Kelley School of Business
Downloads 538 (72,508)
Citation 46

Abstract:

Loading...

Accounting estimates, audit quality, fair value, impairment, mindset, professional skepticism

Auditor Mindsets and Audits of Complex Estimates

Journal of Accounting Research, Vol. 53, No. 1, 2015
Posted: 03 Mar 2016
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

Abstract:

Loading...

Accounting estimates, audit quality, fair value, impairment, mindset, professional skepticism

4.

Improving Specialists’ Contributions to Audits

Number of pages: 42 Posted: 20 Jun 2016 Last Revised: 21 Jul 2022
Tim Bauer, Cassandra Estep and Emily E. Griffith
University of Waterloo - School of Accounting and Finance, Emory University and University of Wisconsin - Madison
Downloads 309 (138,312)

Abstract:

Loading...

Accounting estimates, audit team interactions, infringement, psychological ownership, specialists

5.

How Do Financial Executives Respond to the Use of Artificial Intelligence in Financial Reporting and Auditing?

Number of pages: 46 Posted: 06 Dec 2021 Last Revised: 31 May 2022
Cassandra Estep, Emily E. Griffith and Nikki MacKenzie
Emory University, University of Wisconsin - Madison and Georgia Institute of Technology - Scheller College of Business
Downloads 269 (159,429)

Abstract:

Loading...

Accounting estimates, artificial intelligence, audit adjustments, auditor-client interaction, financial executive judgment, judgment and decision making

Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values

Number of pages: 70 Posted: 13 Jul 2016
Emily E. Griffith
University of Wisconsin - Madison
Downloads 214 (198,562)
Citation 21

Abstract:

Loading...

Accounting Estimates, Auditing, Fair value, Professions, Specialist

Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values

Contemporary Accounting Research, Forthcoming
Posted: 20 Jun 2019
Emily E. Griffith
University of Wisconsin - Madison

Abstract:

Loading...

Accounting estimates, Auditing, Fair value, Professions, Specialist

7.

Friends in Low Places: How Peer Advice and Expected Leadership Feedback Affect Staff Auditors’ Willingness to Speak Up

Accounting, Organizations and Society, 87(8):1-16.
Number of pages: 52 Posted: 19 Mar 2019 Last Revised: 12 Feb 2021
Emily E. Griffith, Kathryn Kadous and Chad A. Proell
University of Wisconsin - Madison, Emory University - Goizueta Business School and TCU - Department of Accounting
Downloads 199 (212,580)
Citation 1

Abstract:

Loading...

Audit teams, information sharing, feedback, employee voice, experiment, survey, peer advice

8.

Diversity, Equity, and Inclusion in the Auditing Profession: Individual Auditor Experiences and Contributions

Number of pages: 51 Posted: 05 May 2022 Last Revised: 07 Jul 2022
Emily E. Griffith, Kathryn M. Holmstrom and Carissa Malone
University of Wisconsin - Madison, Iowa State University - College of Business and North Carolina State University
Downloads 154 (264,498)

Abstract:

Loading...

audit profession; diversity, equity, and inclusion (DEI); emotional safety; Maslow's hierarchy of needs; psychological safety; public accounting profession

9.

The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended PCAOB Standards

Number of pages: 64 Posted: 01 Oct 2021 Last Revised: 15 Jun 2022
Emily E. Griffith and Jacqueline S. Hammersley
University of Wisconsin - Madison and University of Georgia - J.M. Tull School of Accounting
Downloads 66 (461,123)

Abstract:

Loading...

Accounting estimates, Auditing, Fair value, Specialist

Improving Complex Audit Judgments: A Framework and Evidence

Posted: 29 Apr 2019 Last Revised: 11 Jan 2021
Emily E. Griffith, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

Abstract:

Loading...

Complex estimates; Need for cognition (NFC); Accuracy goal; Goal priming; Professional skepticism; Intervention; Dual-Process theory

Improving Complex Audit Judgments: A Framework and Evidence

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Emily E. Griffith, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

Abstract:

Loading...

complex estimates, need for cognition (NFC), accuracy goal, goal priming, professional skepticism, dual-process theory

11.

The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision Making Research

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 09 Feb 2017 Last Revised: 03 Aug 2018
Emily E. Griffith, Christine J. Nolder and Richard Petty
University of Wisconsin - Madison, Suffolk University and Ohio State University (OSU) - Department of Psychology

Abstract:

Loading...

auditor judgment and decision making, Elaboration Likelihood Model, literature review, research synthesis

12.

How Insights from the 'New' JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 26 Sep 2015 Last Revised: 17 Nov 2015
Emily E. Griffith, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

Abstract:

Loading...

Audit quality, auditor judgment, judgment and decision making

Abstract:

Loading...

Accounting estimates, audit quality, fair value, specialist

When Do Auditors Use Specialists’ Work to Improve Problem Representations of and Judgments about Complex Estimates?

Posted: 15 Sep 2016 Last Revised: 08 Sep 2017
Emily E. Griffith
University of Wisconsin - Madison

Abstract:

Loading...

Accounting estimates, audit quality, engagement risk, fair value, pattern recognition, source credibility, specialist