Brian Fitzgerald

Northeastern University - Accounting Group

Assistant Professor

360 Huntington Ave.

Boston, MA 02115

United States

SCHOLARLY PAPERS

4

DOWNLOADS
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Top 29,813

in Total Papers Downloads

1,533

SSRN CITATIONS

0

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Scholarly Papers (4)

1.

Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions

Number of pages: 42 Posted: 02 Apr 2012
University of Florida - Fisher School of Accounting, Northeastern University - Accounting Group, Bentley University, University of Delaware - Accounting & MIS, University of VirginiaUniversity of Virginia and Texas A&M University - Department of Accounting
Downloads 1,179 (16,933)
Citation 4

Abstract:

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Auditor judgment and decision making, internal controls, Sarbanes-Oxley Act, literature synthesis

2.

Audit Partner Tenure and Reported Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Mays Business School Research Paper No. 2446677
Number of pages: 58 Posted: 07 Jun 2014 Last Revised: 08 Jul 2018
Brian Fitzgerald, Thomas C. Omer and Anne Thompson
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 354 (83,918)

Abstract:

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Internal control opinions, audit partner rotation and tenure, audit quality, not-for-profit sector

3.

When Does Developing an Independent Estimate Reduce the Biasing Influence of Management Preferences?

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3363224
Posted: 18 Apr 2019 Last Revised: 28 May 2019
Northeastern University - Accounting Group, Texas A&M University - Department of Accounting, North Carolina A&T State University and Texas A&M University - Department of Accounting

Abstract:

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Accounting Estimates, Independent Estimates, Preferences, Bias, Auditor Judgment

4.

Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Contemporary Accounting Research, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 3012032
Posted: 03 Aug 2017
Brian Fitzgerald, Thomas C. Omer and Anne Thompson
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

Abstract:

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internal control opinions, audit partner tenure and rotation, audit quality, not-for-profit sector