Brant E. Christensen

Brigham Young University

United States

  • Brigham Young University

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 10,240

SSRN RANKINGS

Top 10,240

in Total Papers Downloads

9,357

TOTAL CITATIONS
Rank 8,419

SSRN RANKINGS

Top 8,419

in Total Papers Citations

171

Scholarly Papers (24)

Actions:
Email selected abstracts
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
Brigham Young University, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 2,062 (15,956)
Citation 45

Abstract:

Loading...

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
Brant E. Christensen, Steven M. Glover, Thomas C. Omer and Marjorie K. Shelley
Brigham Young University, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,517 (25,704)
Citation 77

Abstract:

Loading...

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
Brant E. Christensen, Thomas C. Omer, Nathan Y. Sharp and Marjorie K. Shelley
Brigham Young University, 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 1,278 (33,189)
Citation 15

Abstract:

Loading...

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

Forthcoming. AUDITING: A Journal of Practice & Theory
Number of pages: 53 Posted: 26 Jul 2015 Last Revised: 18 Jul 2022
Brant E. Christensen, Kecia Smith, Dechun Wang and Devin Williams
Brigham Young University, North Carolina A&T State University, Texas A&M University and University of Oklahoma
Downloads 792 (65,074)

Abstract:

Loading...

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
Brigham Young University, Syracuse University and Brigham Young University
Downloads 690 (77,619)
Citation 1

Abstract:

Loading...

Audit sampling, statistical sampling, materiality, audit misstatements

6.

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

Accounting, Organizations and Society, Forthcoming
Number of pages: 61 Posted: 12 Jul 2019 Last Revised: 07 Jan 2021
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
Brigham Young University, Florida State University and University of Kansas
Downloads 565 (100,098)
Citation 4

Abstract:

Loading...

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

7.

What Do Public Company Audit Clients Want from Their Auditor?

Number of pages: 57 Posted: 20 Dec 2023 Last Revised: 16 Aug 2024
Brant E. Christensen, Matthew Ege, Nathan Y. Sharp and T. Jeffrey Wilks
Brigham Young University, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Brigham Young University
Downloads 497 (117,111)

Abstract:

Loading...

audit demand, audit quality, service quality, technical expertise, flexibility, partner autonomy, credence goods

8.

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
Brigham Young University, University of Cincinnati - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 453 (130,893)
Citation 21

Abstract:

Loading...

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

9.

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, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 334 (184,616)
Citation 5

Abstract:

Loading...

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

10.

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
Brigham Young University, 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 299 (207,818)

Abstract:

Loading...

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

11.

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

Accounting, Organizations and Society, Forthcoming
Number of pages: 56 Posted: 20 Jan 2019 Last Revised: 15 Sep 2022
Brant E. Christensen, Lijun (Gillian) Lei, Sydney Qing Shu and Wayne B. Thomas
Brigham Young University, University of North Carolina at Greensboro, Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 289 (215,352)

Abstract:

Loading...

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

12.

Can restructuring the risk assessment process improve group auditors’ sensitivity to component-level qualitative risk?

Number of pages: 45 Posted: 20 Jun 2019 Last Revised: 22 Dec 2022
Ann G. Backof, Brant E. Christensen, Steven M. Glover and Jaime J. Schmidt
University of Virginia - McIntire School of Commerce, Brigham Young University, Brigham Young University and University of Texas at Austin
Downloads 201 (307,282)

Abstract:

Loading...

Group audit planning decisions; decomposition theory; information acquisition theory; note-taking; audit risk assessment

13.

The Effect of Audit Market Characteristics on Auditors’ Reputational Damage Following Negative PCAOB Inspection Reports

Number of pages: 50 Posted: 19 Jun 2023
Brant E. Christensen, Feng Guo, Michael S. Wilkins and Ying Zhou
Brigham Young University, Iowa State University - Department of Accounting and Finance, University of Kansas and University of Connecticut
Downloads 175 (348,340)

Abstract:

Loading...

PCAOB, inspection, market concentration

14.

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

Downloads 119 (476,510)
Citation 3

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, Brigham Young University, University of Cincinnati - Department of Accounting and Texas A&M University
Downloads 119 (479,155)
Citation 3

Abstract:

Loading...

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, Brigham Young University, University of Cincinnati - Department of Accounting and Texas A&M University

Abstract:

Loading...

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

15.

Are Public Health Policies Associated with Corporate Innovation? Evidence from U.S. Nonsmoking Laws

Research Policy, Vol. 52 (10), December 2023
Number of pages: 63 Posted: 20 Sep 2023 Last Revised: 08 Mar 2024
Adam J. Olson, Christopher G. Yust and Brant E. Christensen
University of Cincinnati - Department of Accounting, Texas A&M University and Brigham Young University
Downloads 86 (594,587)

Abstract:

Loading...

Nonsmoking laws, employee health, innovation, patents, research and development

16.

Costs and Benefits of a Risk-Based PCAOB Inspection Regime

Accounting, Organizations and Society (forthcoming)
Posted: 29 Jul 2022 Last Revised: 17 May 2024
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
Brigham Young University, Florida State University and University of Kansas

Abstract:

Loading...

Accountability theory, PCAOB, inspections, audits

17.

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
Brigham Young University, University of Kansas and Florida State University

Abstract:

Loading...

PCAOB, PCAOB inspections, auditor litigation, audit regulation

18.

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, Brigham Young University and University of South Carolina - Darla Moore School of Business

Abstract:

Loading...

Auditing, Intuition, Impairment testing, Risk Assessment, Skepticism

19.

Do Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?

Accounting, Organizations and Society, Forthcoming
Posted: 08 Aug 2019 Last Revised: 07 Jan 2022
Brant E. Christensen, Roy Schmardebeck and Timothy A. Seidel
Brigham Young University, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University

Abstract:

Loading...

Materiality; Incentives; Litigation and reputation risk; Engagement risk; Misstatement correction disclosure; Escalation of commitment

20.

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

Downloads 0 (1,272,709)

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

Contemporary Accounting Research, Forthcoming
Posted: 25 Apr 2019 Last Revised: 03 Dec 2020
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
Brigham Young University, Florida State University and University of Kansas

Abstract:

Loading...

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

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

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
Brigham Young University, Florida State University and University of Kansas

Abstract:

Loading...

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

21.

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

Downloads 0 (1,272,709)

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
Brigham Young University, University of Missouri at Columbia - School of Accountancy and Texas A&M University - Mays Business School

Abstract:

Loading...

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
Brigham Young University, University of Missouri at Columbia - School of Accountancy and Texas A&M University - Mays Business School

Abstract:

Loading...

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

22.

The Effect of Materiality Disclosures on Investors’ Decision Making

Accounting, Organizations and Society, Forthcoming
Posted: 06 Jan 2018 Last Revised: 28 Jul 2020
Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover and William F. Messier Jr.
Brigham Young University, NHH Norwegian School of Economics, Brigham Young University and NHH Norwegian School of Economics

Abstract:

Loading...

Audit report; audit materiality; investors; materiality disclosure

23.

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
Brigham Young University, 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

Abstract:

Loading...

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

24.

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
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy

Abstract:

Loading...

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