Christy Nielson

University of Mississippi

Oxford, MS 38677

United States

affiliation not provided to SSRN

  • University of Mississippi

SCHOLARLY PAPERS

4

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Top 34,111

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2,247

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (4)

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1.

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Downloads 1,829 (14,154)
Citation 8

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Number of pages: 53 Posted: 03 Aug 2018 Last Revised: 03 Apr 2020
Ashley A. Austin, Tina Carpenter, Margaret H. Christ and Christy Nielson
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Mississippiaffiliation not provided to SSRN
Downloads 1,829 (13,899)
Citation 8

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Accounting; Audit Quality; Financial Reporting Quality; Data Analytics; Fraud; Audit Fees

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Contemporary Accounting Research, Forthcoming
Posted: 19 Apr 2021
Ashley A. Austin, Tina Carpenter, Margaret H. Christ and Christy Nielson
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Mississippiaffiliation not provided to SSRN

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accounting, audit fees, audit quality, data analytics, financial reporting quality, regulation

2.

Empowering Auditors to Pursue Fraud During Evidence Evaluation

Number of pages: 56 Posted: 05 Oct 2018 Last Revised: 05 Oct 2022
Ashley A. Austin, Tina Carpenter, Margaret H. Christ and Christy Nielson
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Mississippiaffiliation not provided to SSRN
Downloads 192 (237,931)
Citation 3

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audit quality; budget pressure; empowerment; fraud; professional skepticism; time constraints.

3.

Improving Auditors’ Review of Inconsistent Audit Evidence

Number of pages: 54 Posted: 20 Sep 2021
Jacqueline S. Hammersley, Justin Leiby and Christy Nielson
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign and University of Mississippiaffiliation not provided to SSRN
Downloads 146 (300,272)

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Audit review, inconsistent evidence, nonfinancial measures, red flags, regulatory focus

4.

Audit Evidence Quality: The Role of Accounting Managers and Their Sense of Power

Number of pages: 50 Posted: 02 Jun 2022
Christy Nielson
University of Mississippiaffiliation not provided to SSRN
Downloads 80 (454,522)

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aggressive reporting, audit evidence, audit quality, earnings management, earnings quality, power.