Kim Westermann

Cal Poly San Luis Obispo

Professor

San Luis Obispo, CA 93407

United States

SCHOLARLY PAPERS

6

DOWNLOADS

913

SSRN CITATIONS
Rank 22,412

SSRN RANKINGS

Top 22,412

in Total Papers Citations

55

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Providing Transparency over the PCAOB Inspection Process: The Perspective of Former Inspectors

Number of pages: 66 Posted: 23 Oct 2023 Last Revised: 08 Feb 2024
Eldar Maksymov and Kim Westermann
Arizona State University (ASU) - School of Accountancy and Cal Poly San Luis Obispo
Downloads 468 (114,007)

Abstract:

Loading...

Auditing, PCAOB Inspections, Inspectors

2.

Learning the 'Craft' of Auditing: A Dynamic View of Auditors' On-the-Job Learning

Number of pages: 50 Posted: 04 Mar 2014
Kim Westermann, Jean C. Bedard and Christine E. Earley
Cal Poly San Luis Obispo, Bentley University - Department of Accountancy and Providence College -School of Business
Downloads 346 (160,367)
Citation 54

Abstract:

Loading...

Auditing, Learning, Apprenticeship, Personnel development

3.

International Rotations in Globally Networked Public Accounting Firms: Implications for Audit Quality

Number of pages: 52 Posted: 12 Dec 2022
Kim Westermann and Denise Downey
Cal Poly San Luis Obispo and Villanova University
Downloads 99 (486,789)

Abstract:

Loading...

audit quality, expatriate, international rotation, quality control, secondment

Challenging Global Group Audits: The Perspective of U.S. Group Audit Leads

Contemporary Accounting Research, Forthcoming
Posted: 13 Dec 2019 Last Revised: 16 Jul 2020
Denise Downey and Kim Westermann
Villanova University and Cal Poly San Luis Obispo

Abstract:

Loading...

Group Audits; Group and Component Auditors; Multinational Company Reporting; Qualitative

Challenging Global Group Audits: The Perspective of U.S. Group Audit Leads

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Denise Downey and Kim Westermann
Villanova University and Cal Poly San Luis Obispo

Abstract:

Loading...

Group Audits, Group and Component Auditors, Multinational Company Reporting, Qualitative

5.

PCAOB Inspections: Public Accounting Firms on 'Trial'

Contemporary Accounting Research, Forthcoming
Posted: 23 Jun 2018 Last Revised: 22 Jul 2018
Kim Westermann, Jeffrey R. Cohen and Greg Trompeter
Cal Poly San Luis Obispo, Boston College - Department of Accounting and University of Central Florida

Abstract:

Loading...

Auditing, Inspections, Metaphor, PCAOB, Professionalism, Qualitative

6.

It's Not My Fault! Insights into Subordinate Auditors’ Attributions and Emotions Following Audit Review

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 20 Mar 2018
Lindsay M. Andiola, Jean C. Bedard and Kim Westermann
Virginia Commonwealth University (VCU) - Department of Accounting, Bentley University - Department of Accountancy and Cal Poly San Luis Obispo

Abstract:

Loading...

Audit review, attribution theory, affect, audit quality, organizational control