Brant E. Christensen

University of Oklahoma

Norman, OK 73019-4004

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 7,241

SSRN RANKINGS

Top 7,241

in Total Papers Downloads

6,006

CITATIONS

2

Scholarly Papers (16)

1.

Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors’ Decision to Invest?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 37 Posted: 01 Sep 2013 Last Revised: 31 Jul 2014
Brant E. Christensen, Steven M. Glover and Christopher J. Wolfe
University of Oklahoma, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 1,071 (19,051)

Abstract:

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Audit report, critical audit matter, estimation uncertainty, audit assurance

2.

Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?

Number of pages: 45 Posted: 04 Dec 2012 Last Revised: 09 Sep 2014
University of Oklahoma, University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,026 (20,197)
Citation 1

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Audit fees, financial reporting risk, fee pressure, economic downturn, auditor expertise

3.

Understanding Audit Quality: Insights from Audit Professionals and Investors

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 2358163
Number of pages: 61 Posted: 24 Nov 2013 Last Revised: 04 Mar 2019
University of Oklahoma, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 972 (21,973)
Citation 1

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Audit quality, audit quality indicators, PCAOB inspections, survey, restatements

4.

Thinking Fast versus Thinking Slow: The Effect on Auditor Skepticism

Number of pages: 35 Posted: 21 Oct 2014
Christopher J. Wolfe, Brant E. Christensen and Scott D. Vandervelde
Texas A&M University - Department of Accounting, University of Oklahoma and University of South Carolina - Darla Moore School of Business
Downloads 528 (50,439)

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Professional skepticism, intuition, PCAOB, audit effectiveness

5.

Behind the Numbers: Insights into Large Audit Firm Sampling Policies

Accounting Horizons, Forthcoming
Number of pages: 32 Posted: 27 Jul 2013 Last Revised: 14 Aug 2015
Brant E. Christensen, Randal J. Elder and Steven M. Glover
University of Oklahoma, Syracuse University and Brigham Young University
Downloads 431 (64,926)

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Audit sampling, statistical sampling, materiality, audit misstatements

6.

Does Estimation Uncertainty Affect Investors’ Preference for the Form of Financial Statement Presentation?

Number of pages: 46 Posted: 18 Oct 2012 Last Revised: 04 Jun 2014
University of Oklahoma, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 430 (65,136)

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Estimation Uncertainty, Financial Statement Presentation, Financial Statements

7.

The Audit Quality Effects of Small Audit Firm Mergers in the United States

Mays Business School Research Paper No. 2635605
Number of pages: 55 Posted: 26 Jul 2015 Last Revised: 09 Oct 2018
Brant E. Christensen, Kecia Smith, Dechun Wang and Devin Williams
University of Oklahoma, Virginia Tech, Texas A&M University and University of Illinois
Downloads 389 (73,596)

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Mergers, public company audit market, audit quality, audit regulation

8.

The Effect of Materiality Disclosures on Investors’ Decision Making

Number of pages: 51 Posted: 06 Jan 2018 Last Revised: 21 Dec 2018
University of Oklahoma, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, Brigham Young University and NHH Norwegian School of Economics
Downloads 359 (80,801)

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audit report, investment decisions, investors, materiality disclosure

9.

The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts

Journal of American Taxation Association, Forthcoming
Number of pages: 57 Posted: 26 May 2013 Last Revised: 01 Jun 2016
Brant E. Christensen, Adam J. Olson and Thomas C. Omer
University of Oklahoma, University of Cincinnati - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 281 (105,648)

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Earnings Management, Non-Audit Services, Audit Expertise, Knowledge Spillover, Effective Tax Rate, Tax Expertise

10.

Complex Fair Value Measurements and Material Weaknesses: It's Not All Bad News

Number of pages: 38 Posted: 28 Dec 2014
Nathan H. Cannon, Brant E. Christensen, Thomas C. Omer and David A. Wood
Texas State University, University of Oklahoma, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 239 (124,984)

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Auditing, expertise, internal controls, fair value measurement, complexity

11.

Who You Know Matters: Evidence of Fee Discounts for Clients with Well-Connected Audit Committees

Number of pages: 41 Posted: 13 Feb 2013 Last Revised: 01 Jun 2013
Brant E. Christensen, Thomas C. Omer, Nathan Y. Sharp and Paul A. Wong
University of Oklahoma, University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 200 (148,382)

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Audit Fees, Audit Committees, Social Networks, Negotiation, Reciprocity

Déjà Vu: The Effect of Executives and Directors With Prior Banking Crisis Experience on Bank Outcomes Around the Global Financial Crisis

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 16 Jun 2018 Last Revised: 18 Jul 2018
Anwer S. Ahmed, Brant E. Christensen, Adam J. Olson and Christopher G. Yust
Texas A&M University - Mays Business School, University of Oklahoma, University of Cincinnati - Department of Accounting and Texas A&M University
Downloads 52 (379,340)

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Governance, Banking, Learning, Financial Crisis, Bank Performance, Bank Risk-Taking, Bank Financial Reporting Quality

Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes Around the Global Financial Crisis

Contemporary Accounting Research, Forthcoming
Posted: 02 Aug 2018
Anwer S. Ahmed, Brant E. Christensen, Adam J. Olson and Christopher G. Yust
Texas A&M University - Mays Business School, University of Oklahoma, University of Cincinnati - Department of Accounting and Texas A&M University

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governance, banking, learning, financial crisis, bank performance, bank risk-taking, bank financial reporting quality

13.

Archival Evidence on the Audit Process: The Effect of Early Planning and Interim Effort on Audit Hours, Disclosure Timeliness, and Audit Quality

Number of pages: 53 Posted: 25 Apr 2019
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
University of Oklahoma, Florida State University and University of Kansas
Downloads 28 (466,465)

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The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions

Contemporary Accounting Research, Forthcoming
Posted: 02 Dec 2018
Brant E. Christensen, Stevanie S. Neuman and Sarah C. Rice
University of Oklahoma, University of Missouri at Columbia - School of Accountancy and Texas A&M University - Mays Business School

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audit report, critical audit matters, material weakness remediation, restatements, internal control weaknesses, going concern opinions, bankruptcy

The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions

Contemporary Accounting Research, Forthcoming
Posted: 03 Dec 2018
Brant E. Christensen, Stevanie S. Neuman and Sarah C. Rice
University of Oklahoma, University of Missouri at Columbia - School of Accountancy and Texas A&M University - Mays Business School

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audit report, critical audit matters, material weakness remediation, restatements, internal control weaknesses, going concern opinions, bankruptcy

15.

Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality:

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 06 Aug 2015 Last Revised: 07 Oct 2018
Brant E. Christensen, Thomas C. Omer, Marjorie K. Shelley and Paul A. Wong
University of Oklahoma, University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of California, Davis - Graduate School of Management

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Audit committee, former audit partners, audit firm, audit firm dismissals, social identity theory, audit quality

16.

Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance

Auditing: A Journal of Practice & Theory, Vol. 31, No. 1, pp. 127-146
Posted: 25 Aug 2011 Last Revised: 10 Feb 2012
Brant E. Christensen, Steven M. Glover and David A. Wood
University of Oklahoma, Brigham Young University and Brigham Young University - School of Accountancy

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Financial Statements, Audit Report, Fair Value, Estimates, Materiality, Estimation Uncertainty