Jennifer R. Joe

University of Delaware - Accounting & MIS

Alfred Lerner College of Business and Economics

Newark, DE 19716

United States

SCHOLARLY PAPERS

10

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SSRN CITATIONS
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Top 32,730

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Scholarly Papers (10)

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 1,179 (16,922)
Citation 4

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

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 739 (32,651)
Citation 5

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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

3.

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 522 (52,465)
Citation 7

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Fair Value, Skepticism, Auditor Judgment, Management Incentives

4.

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 334 (89,642)

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

5.

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 264 (115,547)

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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

6.

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 220 (138,841)
Citation 1

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

7.

Overcoming Communication Challenges: Can Taking the Specialist's Perspective Improve Auditors' Critical Evaluation and Integration of the Specialist's Work?

Number of pages: 60 Posted: 25 Apr 2017 Last Revised: 29 Sep 2017
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 175 (171,438)
Citation 4

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

8.

Complex Estimates and Auditor Reliance on Artificial Intelligence

Number of pages: 42 Posted: 19 Jul 2019
University of Kentucky, Gatton, University of Central Florida - Kenneth G. Dixon School of Accounting, University of Delaware - Accounting & MIS and University of Kentucky
Downloads 70 (337,257)

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9.

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

10.

Why Press Coverage of a Client Influences the Audit Opinion

Journal of Accounting Research, Vol. 41, No. 1, 2003
Posted: 27 Mar 2003
Jennifer R. Joe
University of Delaware - Accounting & MIS

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audit opinion, press coverage, auditor judgment, going concern