Sudip Bhattacharjee

Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Pamplin College of Business

Blacksburg, VA 24061

United States

SCHOLARLY PAPERS

20

DOWNLOADS

556

SSRN CITATIONS

3

CROSSREF CITATIONS

2

Scholarly Papers (20)

1.

The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance

Number of pages: 38 Posted: 09 Jun 2005
Kimberly Moreno, Sudip Bhattacharjee and Duane M. Brandon
Northeastern University - Accounting Group, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Auburn University
Downloads 525 (61,726)
Citation 3

Abstract:

Loading...

Analytical Procedures, Diagnostic Decision Making, Hypothesis Generation, Hypothesis Evaluation, Training

2.

Auditors as Underwriters: An Alternative Framework

Number of pages: 19 Posted: 27 Apr 2005
Sudip Bhattacharjee, Kimberly Moreno and James A. Yardley
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Northeastern University - Accounting Group and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Downloads 16 (627,817)
  • Add to Cart

Abstract:

Loading...

3.

The Impact of Generating Initial Hypothesis Sets of Different Sizes on the Quality of the Initial Set, and the Resulting Time Efficiency and Final Judgment Accuracy

Number of pages: 17 Posted: 28 Jun 2004
Sudip Bhattacharjee and Susan M. Machuga
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and University of Hartford
Downloads 15 (634,947)
  • Add to Cart

Abstract:

Loading...

Analytical procedures, hypothesis set size, hypothesis generation, diagnostic decision making, and information search

4.

Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments

Posted: 23 Jun 2020 Last Revised: 03 Sep 2020
Sudip Bhattacharjee, Sean M. Hillison and Carissa Malone
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Virginia Tech and Virginia Tech

Abstract:

Loading...

remote auditing, monitoring frequency, analytical procedures, spatial distance, psychological distance, management control systems

5.

The Impact of Persuasive Response Sequence and Consistency when Auditees Address Auditor-Identified Issues in Limited Distribution Reports

Posted: 16 Jan 2019 Last Revised: 03 Dec 2019
Mark Sheldon, Sudip Bhattacharjee and Reza Barkhi
John Carroll University, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Virginia Polytechnic Institute & State University

Abstract:

Loading...

persuasion, elaboration likelihood model, system and organization control, limited distribution, service provider

6.

Effect of Non-Gaap Emphasis and Voluntary Disclosures on Nonprofessional Investor Decision Making in the Equity Crowdfunding Environment

Posted: 22 Jan 2018
Ian Twardus and Sudip Bhattacharjee
Murray State University and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

Equity Crowdfunding, Voluntary Disclosure, Non-GAAP, Voluntary Audit, Nonprofessional Investor Judgment

7.

Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments

Posted: 11 Apr 2017
Nicole Wright and Sudip Bhattacharjee
James Madison University and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

Auditor Advice Taking, Subject Matter Experts, Advice Quality, Audit Planning

8.

The Effects of Supervisor Preferences and Group Engagement Oversight on Component Auditor Skepticism in a Group Audit Engagement

Posted: 15 Nov 2015 Last Revised: 26 Aug 2017
John Lauck and Sudip Bhattacharjee
Louisiana Tech University - School of Accounting & Information Systems and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

Group Audit, Group Auditor, Component Audit, Component Auditor, Professional Skepticism, Supervisor Skepticism, Partner Preference, Motivated Reasoning

9.

The Role of Nonprofit Governance and Donor Pressure in Auditor Judgment and Decision Making: An Experimental Investigation

Posted: 19 Jan 2015 Last Revised: 01 Mar 2017
John Lauck and Sudip Bhattacharjee
Louisiana Tech University - School of Accounting & Information Systems and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

nonprofit audit; nonprofit inherent risks; donor pressure; nonprofit governance

10.

The Impact of Management Alumni Affiliation and Persuasion Tactics on Auditors’ Internal Control Judgments.

The Accounting Review, Forthcoming
Posted: 10 Sep 2014 Last Revised: 17 Jun 2017
Sudip Bhattacharjee and J. Owen Brown
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Baylor University

Abstract:

Loading...

Management Affiliation, Professional Skepticism, Auditor Alumni, Internal Control, Persuasion Tactic

11.

The Role of Task Subjectivity and Risk of Material Misstatement on Auditors’ Configural Processing in Internal Audit Reliance Judgments

Posted: 25 May 2014 Last Revised: 23 Sep 2014
Sudip Bhattacharjee, Mario J. Maletta and Kimberly Moreno
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Northeastern University - Accounting Group and Northeastern University - Accounting Group

Abstract:

Loading...

12.

The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 08 May 2014 Last Revised: 17 Apr 2020
Sudip Bhattacharjee, Kimberly Moreno and Jonathan Pyzoha
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Northeastern University - Accounting Group and Miami University - Department of Accountancy

Abstract:

Loading...

13.

The Role of Behavioral Mindsets on Auditors’ Professional Skepticism

Posted: 17 Dec 2013 Last Revised: 19 Sep 2015
J. Owen Brown and Sudip Bhattacharjee
Baylor University and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

Behavioral Mindsets, Professional Skepticism, Audit Planning, Internal Control Evaluations, Internal Control Severity

14.

Assessing Fraud Risk, Trustworthiness, Reliability, and Truthfulness: Integrating Audit Evidence from Multiple Sources

Posted: 11 Jan 2013
Meghann Cefaratti and Sudip Bhattacharjee
Northern Illinois University - Department of Accountancy and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

Fraud Risk, Deception

15.

Reducing Assimilation Effects in Performance Evaluation Judgments

Posted: 18 Aug 2012
Sudip Bhattacharjee, Kimberly Moreno and Mario J. Maletta
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Northeastern University - Accounting Group and Northeastern University - Accounting Group

Abstract:

Loading...

16.

The Interplay of Interpersonal Affect and Source Reliability on Auditors’ Inventory Judgments

Posted: 25 Apr 2009
Tracey Riley, Kimberly Moreno and Sudip Bhattacharjee
Suffolk University - Sawyer School of Management, Northeastern University - Accounting Group and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

17.

The Role of Organizational Design for Business Unit Collaboration and a Bargaining Opponent’s Emotions on Transfer Pricing Judgments

Posted: 08 Jul 2008 Last Revised: 13 May 2013
Kimberly Moreno and Sudip Bhattacharjee
Northeastern University - Accounting Group and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

18.

The Impact of Multiple Tax Returns on Tax Compliance Behavior: A Mental Accounting Framework

Posted: 13 Sep 2007 Last Revised: 05 Dec 2012
Kimberly Moreno, Debra Salbador and Sudip Bhattacharjee
Northeastern University - Accounting Group, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

tax compliance behavior, emotions, prospect theory, risky decision making

19.

The Impact of Pressure from Potential Client Business Opportunities on the Judgments of Auditors Across Professional Rank

Auditing: A Journal of Practice and Theory, March 2003
Posted: 04 Nov 2002
Kimberly Moreno and Sudip Bhattacharjee
Northeastern University - Accounting Group and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

auditor judgment, audit pressure, additional business opportunities

20.

The Impact of Hypothesis Set Size on the Time Efficiency and Accuracy of Analytical Review Judgments

Posted: 16 Sep 1999
Sudip Bhattacharjee, Thomas Kida and Dennis M. Hanno
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Massachusetts at Amherst and University of Massachusetts at Amherst

Abstract:

Loading...