Lori Shefchik Bhaskar

Indiana University - Kelley School of Business - Department of Accounting

Assistant Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

  • Indiana University - Kelley School of Business - Department of Accounting

SCHOLARLY PAPERS

13

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TOTAL CITATIONS
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91

Scholarly Papers (13)

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1.

Audit Quality: Insights from the Academic Literature

Auditing: A Journal of Practice & Theory, 32(1), February 2013
Number of pages: 68 Posted: 17 Apr 2012 Last Revised: 27 May 2014
Warren Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori Shefchik Bhaskar and Uma Velury
University of Auckland Business School, Bentley University, University of Baltimore - Merrick School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 9,224 (1,377)
Citation 33

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Audit Quality, Auditing, PCAOB Synthesis

2.

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

Kelley School of Business Research Paper No. 16-58
Number of pages: 58 Posted: 15 Jul 2016 Last Revised: 09 May 2018
Lori Shefchik Bhaskar, Joseph H. Schroeder and Marcy L. Shepardson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 863 (60,081)
Citation 32

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Risk Assessment, Audit Methodology, PCAOB Standards, SOX, Internal Controls, Audit Quality

3.

An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion

Kelley School of Business Research Paper No. 18-6
Number of pages: 52 Posted: 09 Jan 2018 Last Revised: 27 Jan 2019
Lori Shefchik Bhaskar, Patrick E. Hopkins and Joseph H. Schroeder
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 619 (92,768)
Citation 18

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Auditor Judgment; Audit Committees; Professional Identification; Earnings Announcements; Audit Completeness; Financial Reporting Quality

4.

Are 'Good' Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes

Number of pages: 39 Posted: 26 Sep 2015 Last Revised: 16 Jul 2023
Lori Shefchik Bhaskar, Tracie M. Majors and Adam Vitalis
Indiana University - Kelley School of Business - Department of Accounting, University of Southern California and University of Waterloo - School of Accounting and Finance
Downloads 513 (117,434)
Citation 2

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auditor attributes; auditor effectiveness; professional identity; self-regulatory depletion; trait professional skepticism

5.

Debt Covenant Violations, Firm Financial Distress, and Auditor Actions

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 09 Sep 2015
Lori Shefchik Bhaskar, Gopal V. Krishnan and Wei Yu
Indiana University - Kelley School of Business - Department of Accounting, Bentley University and Hunter College - City University of New York
Downloads 392 (161,188)
Citation 3

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6.

The Effect of Prior Consulting Work on Internal Auditors' Evaluations of Internal Controls

Number of pages: 32 Posted: 19 Oct 2012 Last Revised: 25 Oct 2015
Audrey A. Gramling, Arnold Schneider and Lori Shefchik Bhaskar
Oklahoma State University - Stillwater - School of Accounting, Georgia Institute of Technology - Accounting Area and Indiana University - Kelley School of Business - Department of Accounting
Downloads 390 (162,074)

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control deficiencies, internal auditor objectivity, internal control over financial reporting (ICFR), prior involvement

7.

Managing Expectations: How Assurance Level and Sustainability Reporting Approach Affect Investor and Auditor Confidence

Number of pages: 50 Posted: 16 Apr 2024
Lori Shefchik Bhaskar, Jeffrey Hales, Tamara A. Lambert and Roshan K. Sinha
Indiana University - Kelley School of Business - Department of Accounting, University of Texas at Austin - Department of Accounting, Lehigh University and Indiana University - Kelley School of Business
Downloads 339 (189,183)

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ESG reports, ESG assurance, expectation gap, reporting approach, confidence assessments

8.

Are Auditor Negotiations Impaired During Depleting Times? The Importance of Client Interactions and Individual Attributes

Number of pages: 51 Posted: 06 May 2019 Last Revised: 17 Nov 2020
Lori Shefchik Bhaskar, Tracie M. Majors and Adam Vitalis
Indiana University - Kelley School of Business - Department of Accounting, University of Southern California and University of Waterloo - School of Accounting and Finance
Downloads 298 (217,212)
Citation 3

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auditor-client negotiations, self-regulatory resource depletion, trait skepticism, the Dark Triad, auditor effectiveness, managers' biased reporting

9.

An Investigation into How Generative AI Can Improve Auditors' Decisions

Number of pages: 41 Posted: 13 Dec 2024
Lori Shefchik Bhaskar, Andrew K. Jones and Kathryn Kadous
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University - Goizueta Business School
Downloads 273 (237,918)

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auditing, experiment, generative AI, remote work, auditor voice decisions, auditor judgment, audit quality

10.

How Does an Audit Partner’s Perceived Technical Expertise and Objectivity Impact the Audit Partner Selection Process? Experimental Evidence on Managers’ Recommendations

Number of pages: 46 Posted: 18 Aug 2020 Last Revised: 27 Jan 2022
Lori Shefchik Bhaskar, Melissa Carlisle, Candice Hux and Ally Zimmerman
Indiana University - Kelley School of Business - Department of Accounting, Case Western Reserve University, Northern Illinois University and Florida State University - Department of Accounting
Downloads 251 (259,069)

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audit partner selection; audit quality conventions; Big 4 experience; objectivity; social ties; technical expertise

11.

How Do Group Size and Group Relative Performance Information Affect Managerial Reporting?

Number of pages: 50 Posted: 13 Dec 2024
Lori Shefchik Bhaskar, Tim Mallon, Geoffrey B. Sprinkle and Dan Way
Indiana University - Kelley School of Business - Department of Accounting, Texas State University, San Marcos - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Villanova University - Accountancy
Downloads 61 (753,694)

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honesty, group size, group relative performance information, profit-sharing, group norms

12.

An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion

Journal of Accounting Research, Vol. 57, No. 2, 2019
Posted: 24 Jun 2019
Lori Shefchik Bhaskar, Patrick E. Hopkins and Joseph H. Schroeder
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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auditor judgment; audit committees; audit completeness; directional goals; earnings announcements; financial reporting quality

13.

How Do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process

The Accounting Review, Doi/pdf/10.2308/tar-2016-0007
Posted: 14 Sep 2017 Last Revised: 18 Dec 2019
Lori Shefchik Bhaskar
Indiana University - Kelley School of Business - Department of Accounting

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Auditor Behavior; Audit Regulation; Audit Quality; Client Risk; PCAOB Inspections