Brant E. Christensen

University of Missouri-Columbia

Assistant Professor

332 Cornell Hall

Columbia, MO Columbia 65211

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 7,549

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Top 7,549

in Total Papers Downloads

4,876

CITATIONS

2

Scholarly Papers (13)

1.

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 Missouri-Columbia, 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 773 (19,151)
Citation 1

Abstract:

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

2.

Understanding Audit Quality: Insights from Audit Professionals and Investors

Contemporary Accounting Research, Forthcoming
Number of pages: 61 Posted: 24 Nov 2013 Last Revised: 14 Aug 2015
University of Missouri-Columbia, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 577 (22,985)
Citation 1

Abstract:

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

3.

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 Missouri-Columbia, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 364 (35,818)

Abstract:

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

4.

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 Missouri-Columbia, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 305 (61,364)

Abstract:

Estimation Uncertainty, Financial Statement Presentation, Financial Statements

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 Missouri-Columbia, Syracuse University and Brigham Young University
Downloads 253 (69,423)

Abstract:

Audit sampling, statistical sampling, materiality, audit misstatements

6.

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 Missouri-Columbia and University of South Carolina - Darla Moore School of Business
Downloads 219 (64,684)

Abstract:

Professional skepticism, intuition, PCAOB, audit effectiveness

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
University of Missouri-Columbia, University of Cincinnati and University of Nebraska at Lincoln - School of Accountancy
Downloads 174 (101,057)

Abstract:

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

8.

A Tale of Two Incentives: Investigating Auditors’ Willingness to Reveal Prior Misstatements

Number of pages: 48 Posted: 09 Aug 2014 Last Revised: 24 Jun 2015
Brant E. Christensen, Sarah C. Rice and Timothy A. Seidel
University of Missouri-Columbia, Texas A&M University - Mays Business School and Brigham Young University
Downloads 162 (110,092)

Abstract:

Litigation, reputation, restatements, audit quality, incentives

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
University of Missouri-Columbia, 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 147 (138,552)

Abstract:

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

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 Missouri-Columbia, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 121 (122,190)

Abstract:

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

11.

Audit Committee Influence on the Auditor-Client Relationship and the Audit

Number of pages: 57 Posted: 06 Aug 2015 Last Revised: 20 Jul 2016
Brant E. Christensen, Thomas C. Omer, Marjorie K. Shelley and Paul A. Wong
University of Missouri-Columbia, 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
Downloads 67 (80,871)

Abstract:

Audit committee, audit firm, audit firm selection, audit firm retention

12.

Small Audit Firm Mergers in the United States: Determinants and Consequences

Mays Business School Research Paper No. 2635605
Number of pages: 63 Posted: 26 Jul 2015 Last Revised: 22 Jul 2017
Brant E. Christensen, Kecia Williams Smith, Dechun Wang and Devin Williams
University of Missouri-Columbia, Virginia Tech, Texas A&M University and University of Illinois
Downloads 59 (98,066)

Abstract:

mergers, Sarbanes-Oxley, PCAOB, audit quality, audit regulation

13.

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

Abstract:

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