Dereck Barr-Pulliam

University of Louisville

Assistant Professor

110 West Brandeis Avenue

Louisville, KY 40208

United States

http://https://business.louisville.edu/faculty-research/faculty-directory/14229/

  • University of Louisville

    • Email
    • Tel: 502-852-4834
SCHOLARLY PAPERS

19

DOWNLOADS
Rank 15,332

SSRN RANKINGS

Top 15,332

in Total Papers Downloads

6,279

SSRN CITATIONS
Rank 24,283

SSRN RANKINGS

Top 24,283

in Total Papers Citations

38

CROSSREF CITATIONS

14

Scholarly Papers (19)

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1.

The Effects of Person-specific, Task, and Environmental Factors on Digital Transformation and Innovation in Auditing: A Review of the Literature

Journal of International Financial Management & Accounting, 33 (2): 337-374
Number of pages: 67 Posted: 04 Mar 2022 Last Revised: 30 Jun 2022
Dereck Barr-Pulliam, Helen L. Brown-Liburd and Ivy Munoko
University of Louisville, Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and Rutgers University, Newark - Rutgers Business School-Department of Accounting and Information Systems
Downloads 1,278 (31,426)
Citation 2

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audit innovation, auditor JDM, digital transformation, literature review

2.

The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence

Auditing: A Journal of Practice & Theory, 41(1): 25-48
Number of pages: 54 Posted: 21 Aug 2017 Last Revised: 07 Mar 2022
Dereck Barr-Pulliam, Helen L. Brown-Liburd and Kerri Ann Sanderson
University of Louisville, Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and Bentley University
Downloads 1,271 (31,658)
Citation 13

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auditor liability, audit data analytics, audit quality, statistical sampling

3.

Data Analytics and Skeptical Actions: The Countervailing Effects of False Positives and Consistent Rewards for Skepticism

Number of pages: 48 Posted: 08 Mar 2020 Last Revised: 09 Aug 2023
Dereck Barr-Pulliam, Joseph F. Brazel, Jennifer McCallen and Kimberly Walker
University of Louisville, North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - J.M. Tull School of Accounting and Virginia Techaffiliation not provided to SSRN
Downloads 702 (71,996)
Citation 9

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audit, data analytics, false positives, professional skepticism, rewards

4.

Auditors’ Use of In-house Specialists

University of Miami Legal Studies Research Paper No. 3695738, Journal of Accounting Research, Forthcoming
Number of pages: 68 Posted: 14 Oct 2020 Last Revised: 08 Apr 2023
Ally Zimmerman, Dereck Barr-Pulliam, Joon-Suk Lee and Miguel Minutti-Meza
Florida State University - Department of Accounting, University of Louisville, Financial Industry Regulatory Authority (FINRA) and University of Miami - Department of Accounting
Downloads 532 (102,105)
Citation 9

Abstract:

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specialists, audits, PCAOB, audit quality, audit costs, experts

5.

The Effect of Continuous Auditing and Role Duality on the Incidence and Likelihood of Reporting Management Opportunism

Management Accounting Research, 44: 44-56
Number of pages: 13 Posted: 28 Mar 2015 Last Revised: 28 Jun 2021
Dereck Barr-Pulliam
University of Louisville
Downloads 505 (108,849)
Citation 7

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continuous auditing; earnings management; internal audit; objectivity

6.

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 344 (169,072)
Citation 4

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

7.

The Effect of the Internal Audit Function’s Assurance Versus Advisory Focus on the External Auditor’s Reliance Decision

Number of pages: 45 Posted: 31 Mar 2018 Last Revised: 21 Aug 2020
Dereck Barr-Pulliam, Marc Eulerich and Nicole V.S. Ratzinger-Sakel
University of Louisville, University of Duisburg-Essen, Mercator School of Management and University of Hamburg
Downloads 287 (204,812)
Citation 2

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internal auditing, external audit, assurance, consulting, reliance

8.

The Effect of Non-Strategic Risk of Error on Auditor Sensitivity to Managers’ Reporting Incentives in a Multi-Account Setting

Number of pages: 27 Posted: 07 Feb 2014 Last Revised: 09 Mar 2016
Dereck Barr-Pulliam and Kendall Bowlin
University of Louisville and University of Mississippi - Patterson School of Accountancy
Downloads 260 (226,373)

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Experimental Economics, Fraud Risk, Strategic Reasoning, Audit Resource Allocation, Audit Quality

9.

An Assessment of Dr. William L. Campfield’s Contributions to Diversifying Accounting Education and Practice

Number of pages: 25 Posted: 12 Aug 2011 Last Revised: 29 Feb 2012
Dereck Barr-Pulliam
University of Louisville
Downloads 231 (254,130)

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Diversity, William Campfield, Internal Audit

10.

Believe Who You Trust: Auditor Source Credibility, PCAOB Inspection Outcomes, and Non-Professional Investor Judgments

Number of pages: 46 Posted: 10 Jun 2022 Last Revised: 23 Dec 2022
Dereck Barr-Pulliam, Stephani Mason and Leah Muriel
University of Louisville, DePaul University - School of Accountancy and Management Information Systems (MIS) and Oklahoma State University - Stillwater - Spears School of Business
Downloads 174 (329,482)

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PCAOB, expertise, trust, due care, source credibility, materiality

11.

The Real Effects of Internal Audit Function Quality: Evidence from Investment Strategies

Journal of Accounting, Auditing and Finance Vol 39 (2): 540-567
Number of pages: 28 Posted: 15 Dec 2021 Last Revised: 14 Aug 2024
Lawrence Abbott, Dereck Barr-Pulliam, William L. Buslepp and SUSAN PARKER
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Louisville, Louisiana State University, Baton Rouge - Department of Accounting and affiliation not provided to SSRN
Downloads 153 (367,501)

Abstract:

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Internal Audit Function, Internal Audit Quality, Investment Efficiency

12.

Embracing a Paradoxical Environment to Promote Technological Advancements in Auditing: Perspectives from Auditors in the Field

Number of pages: 52 Posted: 09 Dec 2022
Kimberly Walker, Dereck Barr-Pulliam and Helen L. Brown-Liburd
Virginia Techaffiliation not provided to SSRN, University of Louisville and Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems
Downloads 123 (439,000)

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Paradox theory, digital transformation, qualitative field study  

13.

The Joint Effects of Work Content and Work Context on Valuation Specialists’ Perceptions of Organizational-Professional Conflict

Number of pages: 45 Posted: 11 May 2020 Last Revised: 13 Apr 2022
Dereck Barr-Pulliam, Stephani Mason and Kerri Ann Sanderson
University of Louisville, DePaul University - School of Accountancy and Management Information Systems (MIS) and Bentley University
Downloads 109 (477,409)
Citation 2

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valuation specialists, fair value measurements, role theory, organizational-professional conflict, work content, work context

14.

The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers’ Perceptions of Privately Held Companies’ Creditworthiness

Advances in Accounting Behavioral Research, In Press
Number of pages: 27 Posted: 08 Nov 2021 Last Revised: 24 Jan 2022
Aisha Meeks and Dereck Barr-Pulliam
Morehouse College and University of Louisville
Downloads 98 (514,257)

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limited liability; signaling theory; creditworthiness; risk assessment; financial reporting quality; private companies

15.

Internal Audit Characteristics and Managerial Discretion in Financial Reporting

Journal of Accounting, Ethics and Public Policy 22(4) : 571-601 (2021)
Number of pages: 31 Posted: 10 Feb 2022
Dereck Barr-Pulliam
University of Louisville
Downloads 93 (532,103)
Citation 8

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continuous auditing, internal audit, management training ground, replication

16.

Audit Evidence, Technology and Judgement: A Review of the Literature in Response to ED-500

Journal of International Financial Management & Accounting 35(1): 36-67
Number of pages: 32 Posted: 02 Nov 2023 Last Revised: 15 Feb 2024
Dereck Barr-Pulliam, Christopher Calvin, Marc Eulerich and Arpine Maghakyan
University of Louisville, University of Dayton, University of Duisburg-Essen, Mercator School of Management and University of Glasgow
Downloads 66 (647,679)

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Audit Evidence, Professional Skepticism, Technology, IAASB, ISA 500

17.

Breaking Barriers to Change: The COVID-19 Pandemic's Impact on Attitudes Toward and Willingness to Pay for Audit Innovation

Number of pages: 42 Posted: 03 Jun 2024
Dereck Barr-Pulliam and Amanda Carlson
University of Louisville and Merrimack College
Downloads 53 (718,511)

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COVID-19, audit innovation, willingness to pay, audit fees, digital transformation

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internal audit, continuous auditing, Theory of Planned Behavior, earnings manipulation

19.

From Compliance to Strategy: Using the Three Lines of Defense Model to Evaluate and Motivate Internal Audit Contributions to Accounting Research

Posted: 29 Jun 2017
Dereck Barr-Pulliam, Porschia Nkansa and Kimberly Walker
University of Louisville, California State University, Los Angeles - Department of Accounting and Virginia Techaffiliation not provided to SSRN

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Internal Audit, Internal Control, Three Lines of Defense, Literature Review