Ashley A. Austin

University of Richmond

Assistant Professor

28 Westhampton Way

Richmond, VA 23173

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 28,745

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Top 28,745

in Total Papers Downloads

2,452

SSRN CITATIONS

2

CROSSREF CITATIONS

8

Scholarly Papers (7)

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Number of pages: 53 Posted: 03 Aug 2018 Last Revised: 03 Apr 2020
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Mississippiaffiliation not provided to SSRN
Downloads 1,708 (14,107)
Citation 8

Abstract:

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Accounting; Audit Quality; Financial Reporting Quality; Data Analytics; Fraud; Audit Fees

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Contemporary Accounting Research, Forthcoming
Posted: 19 Apr 2021
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Mississippiaffiliation not provided to SSRN

Abstract:

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accounting, audit fees, audit quality, data analytics, financial reporting quality, regulation

2.

Game Changer: Can Modifications to Audit Firm Communication Improve Auditors’ Actions in Response to Heightened Fraud Risk?

Number of pages: 57 Posted: 14 Apr 2017 Last Revised: 12 Aug 2021
Ashley A. Austin and Tina Carpenter
University of Richmond and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 256 (165,543)

Abstract:

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financial reporting fraud; auditor judgment; gamification; cognitive processing; fraud detection

3.

Improving Auditors’ Consideration of Evidence Contradicting Management's Estimate Assumptions

Number of pages: 38 Posted: 13 Jul 2016 Last Revised: 01 May 2019
Ashley A. Austin, Jacqueline S. Hammersley and Michael Ricci
University of Richmond, University of Georgia - J.M. Tull School of Accounting and University of Florida - Fisher School of Accounting
Downloads 202 (207,180)
Citation 1

Abstract:

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Documentation, complex estimates, assumptions, motivated reasoning

4.

Empowering Auditors to Pursue Fraud During Evidence Evaluation

Number of pages: 51 Posted: 05 Oct 2018 Last Revised: 23 May 2022
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Mississippiaffiliation not provided to SSRN
Downloads 168 (243,039)
Citation 3

Abstract:

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audit quality; budget pressure; empowerment; fraud; professional skepticism; time constraints.

5.

Remembering Fraud in the Future: Investigating and Improving Auditors’ Attention to Fraud during Audit Testing

Number of pages: 48 Posted: 20 Sep 2017 Last Revised: 03 Jan 2020
Ashley A. Austin
University of Richmond
Downloads 118 (320,236)
Citation 2

Abstract:

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fraud risk; skeptical actions; prospective memory; implementation intentions

6.

Improving Auditors’ Consideration of Evidence Contradicting Management’s Estimate Assumptions

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Ashley A. Austin, Jacqueline S. Hammersley and Michael Ricci
University of Richmond, University of Georgia - J.M. Tull School of Accounting and University of Florida - Fisher School of Accounting

Abstract:

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documentation, complex estimates, assumptions, motivated reasoning

7.

Fraud and Auditors’ Responsibility

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014
Posted: 10 May 2014
Tina Carpenter and Ashley A. Austin
University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Richmond

Abstract:

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