Ann G. Backof

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

  • University of Virginia - McIntire School of Commerce

SCHOLARLY PAPERS

7

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4

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Scholarly Papers (7)

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1.

The Importance of Clarification of Auditors’ Responsibilities Under the New Audit Reporting Standards

Number of pages: 45 Posted: 06 Jun 2014 Last Revised: 27 Feb 2020
Ann G. Backof, Kendall Bowlin and Brian M. Goodson
University of Virginia - McIntire School of Commerce, University of Mississippi - Patterson School of Accountancy and Clemson University
Downloads 1,292 (17,437)
Citation 19

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Auditor liability; audit report; reasonable assurance; critical audit matter

2.

How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?

The Accounting Review, Forthcoming (Doi.org/10.2308/tar-2016-0660)
Number of pages: 49 Posted: 28 Apr 2016 Last Revised: 29 Feb 2020
Ann G. Backof, Roger D. Martin and Jane M. Thayer
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and University of Virginia
Downloads 250 (141,430)
Citation 1

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Look-back analysis, Complex estimates, Prior-period evidence, Estimation inaccuracy direction

3.

CSR Restatements and the Contagion Effect: An Experimental Investigation of Issue Materiality and Intent

Number of pages: 47 Posted: 03 Jun 2019 Last Revised: 27 Oct 2020
Ann G. Backof, Eric Michael Negangard and Jennifer Winchel
University of Virginia - McIntire School of Commerce, University of VirginiaUniversity of Virginia and University of Virginia - McIntire School of Commerce
Downloads 116 (273,784)

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corporate social responsibility, restatements, disclosure transparency, materiality

4.

Can restructuring the risk assessment process enhance group auditors’ consideration of component-level qualitative risk?

Number of pages: 48 Posted: 20 Jun 2019 Last Revised: 14 Jan 2021
Ann G. Backof, Brant E. Christensen, Steven M. Glover and Jaime J. Schmidt
University of Virginia - McIntire School of Commerce, University of Oklahoma, Brigham Young University and University of Texas at Austin
Downloads 67 (384,926)

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Group audit planning decisions; audit risk assessment; unpacking theory; decomposition theory

5.

Auditing Complex Estimates: How Do Construal Level and Evidence Formatting Impact Auditors’ Consideration of Inconsistent Evidence?

Contemporary Accounting Research, Volume 35, Issue 4 (2018)
Posted: 16 Jun 2013 Last Revised: 30 Jan 2019
Ann G. Backof, Tina Carpenter and Jane M. Thayer
University of Virginia - McIntire School of Commerce, University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Virginia

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Auditors; complex estimates; fair value; presentation format; professional skepticism

6.

The Impact of Audit Evidence Documentation on Jurors’ Negligence Verdicts and Damage Awards

Accounting Review, Vol. 90, No. 6, 2015
Posted: 10 Sep 2012 Last Revised: 25 Mar 2016
Ann G. Backof
University of Virginia - McIntire School of Commerce

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audit documentation, auditor liability, culpable control model, damage awards

7.

Do Auditor Judgment Frameworks Help in Constraining Aggressive Reporting? Evidence under More Precise and Less Precise Accounting Standards

Accounting, Organizations and Society, Forthcoming
Posted: 09 Jan 2012 Last Revised: 13 Jan 2021
Ann G. Backof, E. Michael Bamber and Tina Carpenter
University of Virginia - McIntire School of Commerce, University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business

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auditing, accounting standard precision, judgment frameworks, psychological distance and abstract mindsets