Brant E. Christensen

University of Oklahoma

Norman, OK 73019-4004

United States

SCHOLARLY PAPERS

20

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Top 8,764

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5,828

SSRN CITATIONS
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SSRN RANKINGS

Top 13,901

in Total Papers Citations

66

CROSSREF CITATIONS

13

Scholarly Papers (20)

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 1,315 (16,356)
Citation 13

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

2.

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 1,113 (21,022)
Citation 38

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

3.

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 1,090 (21,692)
Citation 13

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

4.

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

Mays Business School Research Paper No. 2635605
Number of pages: 50 Posted: 26 Jul 2015 Last Revised: 05 Aug 2020
Brant E. Christensen, Kecia Smith, Dechun Wang and Devin Williams
University of Oklahoma, North Carolina A&T State University, Texas A&M University and University of Illinois
Downloads 463 (68,839)

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

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 452 (70,855)
Citation 1

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Audit sampling, statistical sampling, materiality, audit misstatements

6.

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 291 (117,041)
Citation 8

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

7.

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 253 (135,350)
Citation 5

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

8.

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 209 (162,597)

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

9.

How Do Audit Team Workloads and Audit Team Staffing Affect Audit Outcomes? Archival Evidence from U.S. Audits

Number of pages: 55 Posted: 12 Jul 2019
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
University of Oklahoma, Florida State University and University of Kansas
Downloads 150 (217,873)
Citation 2

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audit teams, audit workload, turnover, audit quality, audit effort

10.

Does Audit Regulation Improve the Underlying Information Used by Managers? Evidence from PCAOB Inspection Access and Management Forecast Accuracy

Number of pages: 55 Posted: 20 Jan 2019 Last Revised: 30 Jul 2020
University of Oklahoma, University of North Carolina at Greensboro, Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 130 (244,061)

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PCAOB inspection; voluntary disclosure; management forecast accuracy; audit regulation

11.

The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements

Number of pages: 53 Posted: 08 Aug 2019
Brant E. Christensen, Roy Schmardebeck and Timothy A. Seidel
University of Oklahoma, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 124 (254,524)
Citation 1

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materiality, incentives, litigation risk, reputation risk, misstatement disclosure, audit quality, engagement risk

12.

Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort

Number of pages: 51 Posted: 25 Apr 2019 Last Revised: 27 Mar 2020
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
University of Oklahoma, Florida State University and University of Kansas
Downloads 113 (272,486)

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audit hours, interim testing, audit quality, timely filings, audit fees

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

Contemporary Accounting Research, Vol. 36 (2), pp. 658-998, Summer 2019, Mays Business School Research Paper No. #3188236
Number of pages: 58 Posted: 16 Jun 2018 Last Revised: 13 Jul 2020
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 66 (381,507)
Citation 2

Abstract:

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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

14.

Can restructuring the risk assessment process during the planning phase of a group audit improve auditor performance?

Number of pages: 48 Posted: 20 Jun 2019 Last Revised: 16 Jun 2020
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 59 (398,626)

Abstract:

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Group Audit, Significant Component, Component Materiality, Holistic

15.

Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?

Forthcoming in The Accounting Review, https://doi.org/10.2308/TAR-2018-0151
Posted: 09 Jul 2020 Last Revised: 13 Jul 2020
Brant E. Christensen, Nathan G. Lundstrom and Nathan J. Newton
University of Oklahoma, University of Kansas and Florida State University

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PCAOB, PCAOB inspections, auditor litigation, audit regulation

16.

Intuition versus Analytical Thinking and Impairment Testing

Contemporary Accounting Research, Forthcoming
Posted: 16 Oct 2019
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

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Auditing, Intuition, Impairment testing, Risk Assessment, Skepticism

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

Abstract:

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

18.

The Effect of Materiality Disclosures on Investors’ Decision Making

Accounting, Organizations and Society, Forthcoming
Posted: 06 Jan 2018 Last Revised: 28 Jul 2020
University of Oklahoma, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, Brigham Young University and NHH Norwegian School of Economics

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Audit report; audit materiality; investors; materiality disclosure

19.

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

20.

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

Abstract:

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