Jennifer R. Joe

Virginia Tech - Department of Accounting and Information Systems

Pamplin College of Business

Blacksburg, VA 24061

United States

University of Delaware - Accounting & MIS

Alfred Lerner College of Business and Economics

Newark, DE 19716

United States

  • Virginia Tech - Department of Accounting and Information Systems

  • University of Delaware - Accounting & MIS

SCHOLARLY PAPERS

15

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Top 11,483

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141

Scholarly Papers (15)

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1.

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

Downloads 2,557 (11,585)
Citation 41

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

Number of pages: 41 Posted: 19 Jul 2019 Last Revised: 22 Jun 2021
Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe and Jenny W. Ulla
University of Kentucky, Gatton, University of Central Florida - Kenneth G. Dixon School of Accounting, Virginia Tech - Department of Accounting and Information Systems and Univerity of Nevada - Las Vegas, Lee School of Business
Downloads 2,557 (11,378)
Citation 41

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

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

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe and Jenny W. Ulla
University of Kentucky, Gatton, University of Central Florida - Kenneth G. Dixon School of Accounting, Virginia Tech - Department of Accounting and Information Systems and Univerity of Nevada - Las Vegas, Lee School of Business

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

2.

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

Number of pages: 42 Posted: 02 Apr 2012
Stephen Kwaku Asare, Brian Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric Michael Negangard, Eric Michael Negangard and Christopher J. Wolfe
University of Florida - Fisher School of Accounting, College of William and Mary - Mason School of Business, Bentley University, Virginia Tech - Department of Accounting and Information Systems, University of VirginiaUniversity of Virginia and Texas A&M University - Department of Accounting
Downloads 1,476 (27,443)
Citation 16

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

3.

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

Downloads 825 (62,916)
Citation 48

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, Virginia Tech - Department of Accounting and Information Systems and Arizona State University - School of Accountancy
Downloads 825 (61,980)
Citation 48

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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
Virginia Tech - Department of Accounting and Information Systems, 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 Virginia Tech - Department of Accounting and Information Systems
Downloads 631 (89,144)
Citation 8

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Fair Value, Skepticism, Auditor Judgment, Management Incentives

5.

Auditors’ Response to Management Confidence and Misstatement Risk

Number of pages: 52 Posted: 28 Jun 2015 Last Revised: 25 Feb 2022
Sanaz Aghazadeh and Jennifer R. Joe
Louisiana State University and Virginia Tech - Department of Accounting and Information Systems
Downloads 431 (142,412)
Citation 2

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Management Confidence; Inquiry Evidence; Auditor’s Response to Risk; Risk of Material Misstatement; Auditor Extent of Testing; Auditor-Client Interactions

6.

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 Virginia Tech - Department of Accounting and Information Systems
Downloads 395 (157,255)
Citation 5

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

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
Virginia Tech - Department of Accounting and Information Systems, Texas Tech University - Rawls College of Business and Florida State University - Department of Accounting
Downloads 388 (160,404)
Citation 12

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

8.

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
Dereck Barr-Pulliam, Jennifer R. Joe, Stephani Mason and Kerri Ann Sanderson
University of Louisville, Virginia Tech - Department of Accounting and Information Systems, DePaul University - School of Accountancy and Management Information Systems (MIS) and Bentley University
Downloads 366 (171,248)
Citation 4

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

9.

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

Number of pages: 63 Posted: 03 Apr 2020
Jeffrey R. Cohen, Jennifer R. Joe, Jay C. Thibodeau and Greg Trompeter
Boston College - Department of Accounting, Virginia Tech - Department of Accounting and Information Systems, Bentley University - Department of Accountancy and University of Central Florida
Downloads 317 (200,007)
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

10.

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
Virginia Tech - Department of Accounting and Information Systems, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 269 (239,288)
Citation 2

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

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 Virginia Tech - Department of Accounting and Information Systems
Downloads 156 (394,836)

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

12.

Becoming Partner While Black: The Black Accountant’s Experience in the Climb to Partnership.

Posted: 03 Oct 2023
Jennifer R. Joe, Eldar Maksymov and Kerri-Ann Sanderson
Virginia Tech - Department of Accounting and Information Systems, Arizona State University (ASU) - School of Accountancy and Bentley University

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Black accountants, workplace diversity, inclusion, partnership, cultural capital, field theory

13.

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

Contemporary Accounting Research, Forthcoming
Posted: 19 Jul 2021
Jennifer R. Joe, Benjamin L. Luippold and Kerri-Ann Sanderson
Virginia Tech - Department of Accounting and Information Systems, 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

14.

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
Virginia Tech - Department of Accounting and Information Systems, 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

15.

Why Press Coverage of a Client Influences the Audit Opinion

Posted: 27 Mar 2003
Jennifer R. Joe
Virginia Tech - Department of Accounting and Information Systems

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audit opinion, press coverage, auditor judgment, going concern