Kim Westermann

Cal Poly San Luis Obispo

Professor

San Luis Obispo, CA 93407

United States

  • Cal Poly San Luis Obispo

SCHOLARLY PAPERS

7

DOWNLOADS

1,615

TOTAL CITATIONS
Rank 21,383

SSRN RANKINGS

Top 21,383

in Total Papers Citations

69

Scholarly Papers (7)

Actions:
Email selected abstracts
1.

The PCAOB Inspection Process Over Global Network Firms: The Perspective of Former Inspectors

Number of pages: 59 Posted: 23 Oct 2023 Last Revised: 23 Apr 2025
Eldar Maksymov and Kim Westermann
Arizona State University (ASU) - School of Accountancy and Cal Poly San Luis Obispo
Downloads 648 (88,495)

Abstract:

Loading...

Auditing, PCAOB Inspections, Inspectors, Regulation

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 495 (124,094)
Citation 67

Abstract:

Loading...

Auditing, Learning, Apprenticeship, Personnel development

3.

Alcohol Consumption and Socialization in Public Accounting Firms

Number of pages: 47 Posted: 14 Dec 2022 Last Revised: 16 Oct 2024
Macy Knutson, Spenser Seifert and Kim Westermann
University of Denver - School of Accountancy, University of Bern and Cal Poly San Luis Obispo
Downloads 318 (205,128)

Abstract:

Loading...

public accounting, survey, alcohol consumption, socializaton

4.

International Rotations in Globally Networked Public Accounting Firms: Brokering Quality Control

Number of pages: 54 Posted: 12 Dec 2022 Last Revised: 23 Apr 2025
Kim Westermann and Denise Downey
Cal Poly San Luis Obispo and Villanova University
Downloads 154 (411,842)
Citation 2

Abstract:

Loading...

audit quality, brokerage, international rotation, quality control, secondment

5.

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

Downloads 0 (1,338,298)

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

6.

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

7.

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