J. Owen Brown

Baylor University

Assistant Professor

Waco, TX 76798

United States

SCHOLARLY PAPERS

5

DOWNLOADS

207

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (5)

1.

Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix

Forthcoming at European Accounting Review
Number of pages: 88 Posted: 30 Jan 2020 Last Revised: 10 Dec 2020
Louisiana State University, Baylor University, Louisiana State University, Baton Rouge - Department of Accounting and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 144 (231,349)

Abstract:

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Persuasion, Auditing, Judgment and Decision Making, Communication-Persuasion Matrix

2.

A Matter of Perspective: Mitigating the Outcome Effect in Auditor Performance Evaluations

Number of pages: 49 Posted: 01 Jan 2020 Last Revised: 05 Oct 2020
J. Owen Brown and Melanie Millar
Baylor University and Baylor University
Downloads 63 (396,264)
Citation 3

Abstract:

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Perspective taking, outcome effect, outcome bias, professional skepticism, decision quality, performance evaluation, audit

3.

The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 06 Dec 2015 Last Revised: 05 Dec 2018
Baylor University, Miami University - Department of Accountancy, Miami University - Department of Accountancy and Miami University of Ohio

Abstract:

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Auditing, specialists, estimates, aggressiveness, auditor negligence

4.

The Impact of Management Alumni Affiliation and Persuasion Tactics on Auditors’ Internal Control Judgments.

The Accounting Review, Forthcoming
Posted: 10 Sep 2014 Last Revised: 17 Jun 2017
Sudip Bhattacharjee and J. Owen Brown
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Baylor University

Abstract:

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Management Affiliation, Professional Skepticism, Auditor Alumni, Internal Control, Persuasion Tactic

5.

The Role of Behavioral Mindsets on Auditors’ Professional Skepticism

Posted: 17 Dec 2013 Last Revised: 19 Sep 2015
J. Owen Brown and Sudip Bhattacharjee
Baylor University and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

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Behavioral Mindsets, Professional Skepticism, Audit Planning, Internal Control Evaluations, Internal Control Severity