Brant E. Christensen

Brigham Young University

United States

  • Brigham Young University

SCHOLARLY PAPERS

24

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SSRN CITATIONS
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Top 9,738

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142

CROSSREF CITATIONS

15

Scholarly Papers (24)

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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 1,805 (16,563)
Citation 37

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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
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 1,343 (25,963)
Citation 63

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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
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 1,208 (30,321)
Citation 10

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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

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 703 (64,225)

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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
Brigham Young University, Syracuse University and Brigham Young University
Downloads 617 (75,738)
Citation 1

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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 400 (127,962)
Citation 4

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

7.

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 382 (134,779)
Citation 18

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

8.

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 306 (171,199)
Citation 5

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

9.

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 246 (213,642)

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

10.

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 234 (224,250)

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

11.

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 158 (318,839)

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

12.

Auditor Tenure and MD&A Tone

Number of pages: 45 Posted: 28 Dec 2022
Brant E. Christensen, Yijing Cui, Kristin Stack and Michael S. Wilkins
Brigham Young University, University of Kansas, University of Kansas and University of Kansas
Downloads 152 (329,388)

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Auditor tenure, tone, MD&A, auditor independence

13.

Costs and Benefits of a Risk-Based PCAOB Inspection Regime

Number of pages: 55 Posted: 29 Jul 2022 Last Revised: 10 Nov 2023
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
Brigham Young University, Florida State University and University of Kansas
Downloads 114 (410,501)
Citation 2

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Accountability theory, PCAOB, inspections, audits

14.

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

Downloads 97 (459,871)

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 97 (463,338)
Citation 3

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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, Brigham Young University, 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

15.

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 72 (550,546)

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PCAOB, inspection, market concentration

16.

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

Research Policy, Forthcoming
Number of pages: 63 Posted: 20 Sep 2023
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 36 (756,252)

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

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

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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

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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

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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

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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

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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

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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

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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
Brigham Young University, 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
Brigham Young University, 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

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, 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

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

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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

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