Benjamin P. Commerford

University of Kentucky, Gatton

Assistant Professor

255 B&E Building

Lexington, KY

United States

SCHOLARLY PAPERS

4

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SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (4)

Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

Number of pages: 41 Posted: 19 Jul 2019 Last Revised: 22 Jun 2021
Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe and Jenny W. Ulla
University of Kentucky, Gatton, University of Central Florida - Kenneth G. Dixon School of Accounting, University of Delaware - Accounting & MIS and Univerity of Nevada - Las Vegas, Lee School of Business
Downloads 1,571 (16,308)
Citation 8

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accounting estimates, auditing, artificial intelligence, algorithm aversion, subjectivity, competing information

Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe and Jenny W. Ulla
University of Kentucky, Gatton, University of Central Florida - Kenneth G. Dixon School of Accounting, University of Delaware - Accounting & MIS and Univerity of Nevada - Las Vegas, Lee School of Business

Abstract:

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accounting estimates; auditing; artificial intelligence; algorithm aversion; subjectivity; competing information

2.

Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context

Number of pages: 40 Posted: 17 Oct 2014 Last Revised: 19 Dec 2017
University of Kentucky, Gatton, Kennesaw State University - Department of Accounting, University of Alabama and University of Maryland
Downloads 456 (89,713)
Citation 2

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Real Earnings Management, Audit, Management Tone, Ambiguity, Correspondent Inference Theory

3.

Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior

Posted: 05 Dec 2019
Jessica Buchanan, Benjamin P. Commerford and Elaine Wang
Providence College, University of Kentucky, Gatton and University of Massachusetts Amherst

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Auditor scrutiny, auditor-board communication, consistency with peer behavior, perceptual deterrence theory, manager opportunism, real earnings management, accruals-based earnings management

4.

Real Earnings Management: A Threat to Auditor Comfort?

Posted: 25 Jan 2014 Last Revised: 03 Feb 2016
University of Kentucky, Gatton, Kennesaw State University - Department of Accounting, University of Alabama and University of Maryland

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Real earnings management, accounting earnings management, auditor, management tone