Jennifer R. Joe

University of Delaware - Accounting & MIS

Alfred Lerner College of Business and Economics

Newark, DE 19716

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 12,030

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5,059

SSRN CITATIONS
Rank 18,091

SSRN RANKINGS

Top 18,091

in Total Papers Citations

32

CROSSREF CITATIONS

28

Scholarly Papers (14)

1.

Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions

Number of pages: 42 Posted: 02 Apr 2012
University of Florida - Fisher School of Accounting, Northeastern University - Accounting Group, Bentley University, University of Delaware - Accounting & MIS, University of VirginiaUniversity of Virginia and Texas A&M University - Department of Accounting
Downloads 1,218 (21,057)
Citation 10

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Auditor judgment and decision making, internal controls, Sarbanes-Oxley Act, literature synthesis

2.

Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

Number of pages: 41 Posted: 19 Jul 2019 Last Revised: 22 Jun 2021
University of Kentucky, Gatton, University of Central Florida - Kenneth G. Dixon School of Accounting, University of Delaware - Accounting & MIS and Univerity of Nevada - Las Vegas, Lee School of Business
Downloads 1,000 (28,116)
Citation 6

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accounting estimates, auditing, artificial intelligence, algorithm aversion, subjectivity, competing information

Managers' and Investors' Responses to Media Exposure of Board Ineffectiveness

Number of pages: 50 Posted: 06 May 2005
Henock Louis, Jennifer R. Joe and Dahlia Robinson
Pennsylvania State University - Smeal College of Business, University of Delaware - Accounting & MIS and Arizona State University - School of Accountancy
Downloads 775 (39,508)
Citation 16

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corporate governance, investor trading behavior, media, public exposure

Managers' and Investors' Responses to Media Exposure of Board Ineffectiveness

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Posted: 19 Sep 2007
Jennifer R. Joe, Henock Louis and Dahlia Robinson
University of Delaware - Accounting & MIS, Pennsylvania State University - Smeal College of Business and Arizona State University - School of Accountancy

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Media, Public exposure, Board effectiveness, Corporate governance, Behavioral economics, Individual and institutional investor trading

4.

Auditors’ Role in Level 2 versus Level 3 Fair-Value Classification Judgments

Number of pages: 42 Posted: 30 Jul 2012 Last Revised: 07 Jan 2015
Christine E. Earley, Vicky B. Hoffman and Jennifer R. Joe
Providence College -School of Business, University of Pittsburgh - Katz Graduate School of Business and University of Delaware - Accounting & MIS
Downloads 555 (61,994)
Citation 11

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Fair Value, Skepticism, Auditor Judgment, Management Incentives

5.

Reducing Management's Influence on Auditors' Judgments: An Experimental Investigation of SOX 404 Assessments

Number of pages: 44 Posted: 23 Nov 2008 Last Revised: 27 Apr 2009
Christine E. Earley, Vicky B. Hoffman and Jennifer R. Joe
Providence College -School of Business, University of Pittsburgh - Katz Graduate School of Business and University of Delaware - Accounting & MIS
Downloads 346 (108,562)
Citation 5

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Internal control assessments, auditor curse of knowledge bias, management's influence on auditors, auditor judgment

6.

How Management Confidence Influences Auditors’ Testing

Number of pages: 26 Posted: 28 Jun 2015 Last Revised: 14 Jun 2017
Sanaz Aghazadeh and Jennifer R. Joe
Louisiana State University and University of Delaware - Accounting & MIS
Downloads 294 (129,425)
Citation 2

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Management Confidence, Critical Accounting Estimates, Auditor’s Risk Response, Management Inquiry Explanations/Evidence, Auditor Extent of Testing and Nature of Testing, Auditor-Client Interactions

7.

Improving the Integration of Expert Advice in Cross-Functional Audit Teams: The Influence of Expert Perspective Taking

Number of pages: 59 Posted: 25 Apr 2017 Last Revised: 24 Feb 2020
Jennifer R. Joe, Yi-Jing Wu and Ally Zimmerman
University of Delaware - Accounting & MIS, Texas Tech University - Rawls College of Business and Florida State University - Department of Accounting
Downloads 244 (156,360)
Citation 11

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Auditor Perspective Taking; Communication Complexity; Cross-Functional Collaboration; Evidence Evaluation; Auditors' Use of Specialist's Work

8.

The Impact of Changes in the Reporting Environment on the Disposition of Proposed Audit Adjustments

Northeastern U. College of Business Administration Research Paper No. 08-006
Number of pages: 42 Posted: 02 Jan 2009
Jennifer R. Joe, Arnold Wright and Sally Wright
University of Delaware - Accounting & MIS, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 229 (166,256)
Citation 2

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Proposed adjustments, waiving audit adjustments, post-SOX audits, auditor-client

9.

The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments

Number of pages: 77 Posted: 01 Jul 2020 Last Revised: 02 Nov 2020
University of Louisville, University of Delaware - Accounting & MIS, DePaul University - School of Accountancy and Management Information Systems (MIS) and Bentley University
Downloads 174 (213,539)
Citation 4

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valuation specialists, fair value measurements, auditing, coo-petition

10.

Audit Partners’ Judgments and Challenges in the Audit of Internal Control over Financial Reporting

Number of pages: 63 Posted: 03 Apr 2020
Boston College - Department of Accounting, University of Delaware - Accounting & MIS, Bentley University - Department of Accountancy and University of Central Florida
Downloads 116 (294,291)
Citation 3

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Internal controls, audit partner judgment, compensating controls, root cause analysis, management defensiveness, auditor-client conflict, management review controls, audit quality, PCAOB oversight, tone at the top

11.

Towards a More Inclusive Accounting Academy

Number of pages: 47 Posted: 30 Sep 2020
Helen L. Brown-Liburd and Jennifer R. Joe
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and University of Delaware - Accounting & MIS
Downloads 108 (309,440)
Citation 1

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Accounting Faculty; Under-Reported Minority; Leadership; Top Ranked Business Schools; Racial Disparities; Implicit Bias

12.

Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors’ Liability?

Contemporary Accounting Research, Forthcoming
Posted: 19 Jul 2021
University of Delaware - Accounting & MIS, Babson College and Bentley University

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auditor liability, numerosity heuristic, internal audit, multi-location audits, work of others, audit effectiveness versus efficiency

13.

Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in Their Comfort Zone?

Jennifer R. Joe, Scott D. Vandervelde, and Yi-Jing Wu (2017) Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in their Comfort Zone?. The Accounting Review (Forthcoming), DOI: org/10.2308/accr-51662
Posted: 06 Jul 2014 Last Revised: 25 Jan 2017
Jennifer R. Joe, Scott D. Vandervelde and Yi-Jing Wu
University of Delaware - Accounting & MIS, University of South Carolina - Darla Moore School of Business and Texas Tech University - Rawls College of Business

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auditing fair value; client valuation specialist; quantification effect; auditing management bias and opportunism; auditing discretionary inputs; client risk; PCAOB alert; audit planning; entity-level controls; control environment risk

14.

Why Press Coverage of a Client Influences the Audit Opinion

Posted: 27 Mar 2003
Jennifer R. Joe
University of Delaware - Accounting & MIS

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audit opinion, press coverage, auditor judgment, going concern