Aasmund Eilifsen

NHH Norwegian School of Economics

Professor Emeritus

Helleveien 30

N-5045 Bergen

Norway

  • NHH Norwegian School of Economics

    • Email
    • Tel: +47 99537764
SCHOLARLY PAPERS

15

DOWNLOADS
Rank 13,546

SSRN RANKINGS

Top 13,546

in Total Papers Downloads

7,742

TOTAL CITATIONS
Rank 14,131

SSRN RANKINGS

Top 14,131

in Total Papers Citations

55

Scholarly Papers (15)

Actions:
Email selected abstracts
1.

Materiality Guidance of the Major Public Accounting Firms

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 42 Posted: 08 Jun 2013 Last Revised: 24 Jul 2014
Aasmund Eilifsen and William F. Messier Jr.
NHH Norwegian School of Economics and NHH Norwegian School of Economics
Downloads 2,005 (17,679)
Citation 39

Abstract:

Loading...

Materiality, Tolerable misstatement, Misstatements, Group audits

2.

A Review and Integration of Empirical Research on Materiality: Two Decades Later

Auditing: A Journal of Practice & Theory, November 2005
Number of pages: 51 Posted: 28 Aug 2005
William F. Messier Jr., Nonna Martinov-Bennie and Aasmund Eilifsen
NHH Norwegian School of Economics, Macquarie University - Faculty of Business and Economics and NHH Norwegian School of Economics
Downloads 1,786 (21,275)
Citation 10

Abstract:

Loading...

Materiality, materiality bases, quantitative and qualitative materiality factors

3.

An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements

Number of pages: 60 Posted: 03 Oct 2019 Last Revised: 15 Jun 2020
Aasmund Eilifsen, Finn Kinserdal, William F. Messier Jr. and Thomas McKee
NHH Norwegian School of Economics, NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, NHH Norwegian School of Economics and Medical University of South Carolina
Downloads 1,237 (36,764)
Citation 1

Abstract:

Loading...

Audit data analytics (ADA); audit engagements; auditors’ perceptions about ADA; actual use of ADA.

4.

The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions

Downloads 599 (98,603)
Citation 2

The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions

Number of pages: 41 Posted: 11 May 2017
Aasmund Eilifsen, Erin Hamilton and William F. Messier Jr.
NHH Norwegian School of Economics, University of Nevada, Las Vegas and NHH Norwegian School of Economics
Downloads 332 (195,672)

Abstract:

Loading...

audit reporting; disclosures; estimation uncertainty; fair value estimates; materiality; sensitivity analysis

The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions

Number of pages: 42 Posted: 25 Apr 2019
Aasmund Eilifsen, Erin Hamilton and William F. Messier Jr.
NHH Norwegian School of Economics, University of Nevada, Las Vegas and NHH Norwegian School of Economics
Downloads 267 (246,729)
Citation 2

Abstract:

Loading...

audit reporting; disclosures; estimation uncertainty; fair value estimates; materiality; sensitivity analysis.

5.

How Increased Regulatory Oversight of Non-Audit Services Affects Investors’ Perceptions of Earnings Quality

Number of pages: 43 Posted: 03 Dec 2008 Last Revised: 12 Sep 2012
Aasmund Eilifsen and Kjell Henry Knivsflå
NHH Norwegian School of Economics and NHH Norwegian School of Economics - Department of Accounting, Auditing and Law
Downloads 422 (151,189)
Citation 2

Abstract:

Loading...

Non-audit services, investors’ perceptions, earnings response coefficients, regulation, audit firm quality

6.

The Role of Audit Firm Size, Non-Audit Services, and Knowledge Spillovers in Mitigating Earnings Management during Large Equity Issues

Number of pages: 43 Posted: 14 Jan 2013 Last Revised: 07 Mar 2016
Aasmund Eilifsen and Kjell Henry Knivsflå
NHH Norwegian School of Economics and NHH Norwegian School of Economics - Department of Accounting, Auditing and Law
Downloads 370 (175,340)
Citation 1

Abstract:

Loading...

Abnormal accruals; audit firm size; audit quality; earnings quality; equity issues and acquisitions; knowledge spillovers; non-audit services.

7.

Control Issues: How Providing Input Affects Auditors' Reliance on Artificial Intelligence

Contemporary Accounting Research, volume 41, issue 4, 2024[10.1111/1911-3846.12974]
Number of pages: 51 Posted: 30 May 2024 Last Revised: 16 Apr 2025
Benjamin Commerford, Aasmund Eilifsen, Richard C. Hatfield, Kathryn M. Holmstrom and Finn Kinserdal
University of Kentucky, NHH Norwegian School of Economics, University of Alabama, Iowa State University - College of Business and NHH Norwegian School of Economics - Department of Accounting, Auditing and Law
Downloads 267 (248,431)

Abstract:

Loading...

data analytics, artificial intelligence, complex estimates, auditing

8.

Core Earnings Management: How Do Audit Firms Interact with Classification Shifting and Accruals Management?

Number of pages: 50 Posted: 01 Dec 2017 Last Revised: 05 Oct 2020
Aasmund Eilifsen and Kjell Henry Knivsflå
NHH Norwegian School of Economics and NHH Norwegian School of Economics - Department of Accounting, Auditing and Law
Downloads 258 (257,230)

Abstract:

Loading...

Earnings Management, Classification Shifting, Accrual Management, Audit Quality, Audit Firm Size, Industry-Specialization, Non-Audit Services, Equity Issues and Acquisitions

9.

A REVIEW OF MATERIALITY RESEARCH IN AUDITING AND ASSURANCE SERVICES

Number of pages: 81 Posted: 08 Apr 2024 Last Revised: 18 Feb 2025
Eva Litlabø, Aasmund Eilifsen and William F. Messier Jr.
NHH Norwegian School of Economics, NHH Norwegian School of Economics and NHH Norwegian School of Economics
Downloads 253 (262,363)

Abstract:

Loading...

10.

Improving Auditors’ Fraud Judgments Using a Frequency Response Mode

Contemporary Accounting Research, Forthcoming
Number of pages: 40 Posted: 28 Aug 2010
Natalia Kochetova, William F. Messier Jr. and Aasmund Eilifsen
Saint Mary’s University - Sobey School of Business, NHH Norwegian School of Economics and NHH Norwegian School of Economics
Downloads 177 (368,148)

Abstract:

Loading...

Base Rate Neglect, Fraud Risk, Frequency Response Mode, Probabilistic Judgment

11.

Insights from Company Experts in Valuing Complex Estimates

Number of pages: 57 Posted: 09 Feb 2021 Last Revised: 13 Jul 2021
Aasmund Eilifsen, Kyrre Kjellevold and William F. Messier Jr.
NHH Norwegian School of Economics, Norwegian School of Economics (NHH), Department of Accounting, Auditing and Law and NHH Norwegian School of Economics
Downloads 162 (397,880)

Abstract:

Loading...

fair value measurements, auditors, company experts, management pressure

12.

Mitigating the Dilution Effect in Auditors’ Judgments Using a Frequency Response Mode

Behavioral Research in Accounting, Forthcoming
Number of pages: 47 Posted: 24 May 2015 Last Revised: 06 Mar 2019
Aasmund Eilifsen, Natalia Kochetova and William F. Messier Jr.
NHH Norwegian School of Economics, Saint Mary’s University - Sobey School of Business and NHH Norwegian School of Economics
Downloads 143 (441,308)

Abstract:

Loading...

Dilution; Fraud risk; Frequency response mode; Non-diagnostic information

13.

The Magnitude of Adversarial Bias in Experts’ Estimates and the Nature of Judges’ Valuation Decisions

Number of pages: 35 Posted: 18 Feb 2024
Aasmund Eilifsen, Finn Kinserdal, Kjell Henry Knivsflå and William F. Messier Jr.
NHH Norwegian School of Economics, NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, NHH Norwegian School of Economics - Department of Accounting, Auditing and Law and NHH Norwegian School of Economics
Downloads 63 (761,262)

Abstract:

Loading...

adversarial bias; fair value estimates; experts’ valuations; court decisions

14.

The Effect of Materiality Disclosures on Investors’ Decision Making

Accounting, Organizations and Society, Forthcoming
Posted: 06 Jan 2018 Last Revised: 28 Jul 2020
Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover and William F. Messier Jr.
Brigham Young University, NHH Norwegian School of Economics, Brigham Young University and NHH Norwegian School of Economics

Abstract:

Loading...

Audit report; audit materiality; investors; materiality disclosure

15.

Earnings Manipulation: Cost of Capital Versus Tax

Posted: 03 Jan 2000
Aasmund Eilifsen, Kjell Henry Knivsflå and Frode Saettem
NHH Norwegian School of Economics, NHH Norwegian School of Economics - Department of Accounting, Auditing and Law and NHH Norwegian School of Economics - Department of Business and Management Science

Abstract:

Loading...