Scott A. Emett

Arizona State University (ASU) - School of Accountancy

Tempe, AZ 85287

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 6,221

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13,997

TOTAL CITATIONS
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SSRN RANKINGS

Top 10,000

in Total Papers Citations

130

Scholarly Papers (14)

1.

Leveraging ChatGPT for Enhancing the Internal Audit Process – A Real-World Example from a Large Multinational Company

Number of pages: 27 Posted: 25 Jul 2023
Arizona State University (ASU) - School of Accountancy, University of Duisburg-Essen, Mercator School of Management, Uniper SE, Uniper SE and Brigham Young University - School of Accountancy
Downloads 3,952 (5,674)
Citation 14

Abstract:

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ChatGPT, Internal Auditing, Audit Process, Large Language Models

Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries

Number of pages: 54 Posted: 09 Nov 2018 Last Revised: 27 Feb 2023
Marshall School of Business - University of Southern California, Arizona State University (ASU) - School of Accountancy, Arizona State University (ASU) - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 2,451 (11,966)
Citation 14

Abstract:

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business press, financial journalists, media, information intermediaries, social media, financial analysts

Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 18 Nov 2021
Marshall School of Business - University of Southern California, Arizona State University (ASU) - School of Accountancy, Arizona State University (ASU) - School of Accountancy and Texas A&M University - Department of Accounting

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business press, financial journalists, media, information intermediaries, social media, financial analysts

3.

Prepare for Takeoff: Improving Asset Measurement and Audit Quality with Drone-Enabled Inventory Audit Procedures

Review of Accounting Studies
Number of pages: 38 Posted: 07 Mar 2019 Last Revised: 26 Jun 2020
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,687 (22,096)
Citation 29

Abstract:

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Drones, Automated Software, Inventory Counting, Inventory, Design Science

4.

The Effects of Preventive and Detective Controls on Employee Performance and Motivation

Contemporary Accounting Research, Forthcoming
Number of pages: 39 Posted: 17 Oct 2009 Last Revised: 08 Apr 2011
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,428 (28,404)
Citation 20

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Internal Controls, Preventive Controls, Detective Controls, and Intrinsic Motivation

5.

Auditing with Data and Analytics: External Reviewers' Judgments of Audit Quality and Effort

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 24 Mar 2020 Last Revised: 27 Jul 2023
Arizona State University (ASU) - School of Accountancy, Arizona State University, University of Missouri Trulaske College of Business and Brigham Young University - School of Accountancy
Downloads 935 (52,238)

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data and analytics, external reviewer, audit quality; effort heuristic

6.

Compensation or Feedback: Motivating Performance in Multidimensional Tasks

Number of pages: 51 Posted: 16 Aug 2011 Last Revised: 07 Aug 2015
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 890 (55,945)
Citation 10

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Internal Control, Incentives, Compensation, Multidimensional Tasks

7.

Earnings Presentation Effects on Manager Reporting Choices and Investor Decisions

Libbry, R., and S. A. Emett. Earnings presentation effects on manager reporting choices and investor decisions. Accounting and Business Research 44(4): 410-438, 2014
Number of pages: 31 Posted: 26 Nov 2013 Last Revised: 26 Jun 2015
Robert Libby and Scott A. Emett
Cornell University - Samuel Curtis Johnson Graduate School of Management and Arizona State University (ASU) - School of Accountancy
Downloads 782 (66,592)
Citation 28

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financial statement presentation, disaggregation, recognition vs. disclosure, classification shifting, narrative disclosures, voluntary disclosure, market efficiency, location

8.

Short and Synthetically Distort: Investor Reactions to Deepfake Financial News

Number of pages: 43 Posted: 26 Jun 2024
Arizona State University (ASU) - School of Accountancy, University of Duisburg-Essen, Mercator School of Management, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 564 (101,287)

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deepfake, misinformation, investor decisions, artificial intelligence, short and distort, pump and dump

9.

Controls and the Asymmetric Stickiness of Norms

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 19 Mar 2013 Last Revised: 16 Aug 2016
Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign, Brigham Young University and Indiana University - Kelley School of Business
Downloads 460 (129,750)
Citation 6

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Controls, Conformity, Norms, Social Norms, Ethics

10.

Reassessing Assurance in an Automated World: Insights from Board Members, Executives, and Internal Auditors

Number of pages: 30 Posted: 03 Apr 2024
Arizona State University (ASU) - School of Accountancy, University of Duisburg-Essen, Mercator School of Management, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 290 (216,686)
Citation 2

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Internal audit, automation, budgeting, assurance, technology, AI

11.

PCAOB Guidance and Audits of Fair Values for Level 2 Investments

Number of pages: 42 Posted: 09 Dec 2015 Last Revised: 23 Feb 2017
Scott A. Emett, Robert Libby and Mark W. Nelson
Arizona State University (ASU) - School of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 281 (223,835)
Citation 5

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Fair value accounting, audit adjustments, management bias, PCAOB guidance

12.

Reporting Accounting Changes and Their Multi-Period Effects

Number of pages: 56 Posted: 01 Oct 2013 Last Revised: 15 Oct 2014
Scott A. Emett and Mark W. Nelson
Arizona State University (ASU) - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 277 (227,122)
Citation 2

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Accounting change, disclosure, presentation format, standard setting, pension accounting, fair value

13.

Is Your Strategy Evaluation Biased? The Balanced Scorecard May Be the Cause — And the Cure

Strategic Finance 95(11):27-34
Posted: 07 Oct 2015
Scott A. Emett and William B. Tayler
Arizona State University (ASU) - School of Accountancy and Brigham Young University

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14.

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
F. Greg Burton, Scott A. Emett, Chad Simon and David A. Wood
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