Richard C. Hatfield

University of Alabama

Assistant Professor

101 Paul W. Bryant Dr.

Box 870382

Tuscaloosa, AL 35487

United States

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 18,605

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2,842

SSRN CITATIONS
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SSRN RANKINGS

Top 10,695

in Total Papers Citations

71

CROSSREF CITATIONS

33

Scholarly Papers (16)

1.

The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence

The Accounting Review, Volume 88, No. 1. January 2013.
Number of pages: 35 Posted: 28 Aug 2012 Last Revised: 04 Feb 2015
G. Bradley Bennett and Richard C. Hatfield
University of Massachusetts Amherst - Isenberg School of Management and University of Alabama
Downloads 662 (42,675)
Citation 13

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staff-level auditor, auditor-client relationship, audit documentation, audit evidence, audit quality, intimidation, audit environment

2.

The Effect of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments

Number of pages: 30 Posted: 27 Apr 2005 Last Revised: 01 Jun 2009
Christopher P. Agoglia, Richard C. Hatfield and Joseph F. Brazel
University of Massachusetts at Amherst, University of Alabama and North Carolina State University - Poole College of Management - Department of Accounting
Downloads 456 (68,572)
Citation 1

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Documentation, judgment quality, electronic review, face-to-face review

3.

The Effect of Client Characteristics on the Negotiation Tactics of Auditors

Journal of Accounting Research, December 2008
Number of pages: 35 Posted: 21 Mar 2006 Last Revised: 17 Sep 2008
Richard C. Hatfield, Christopher P. Agoglia and Maria H. Sanchez
University of Alabama, University of Massachusetts at Amherst and Rider University - Department of Accounting
Downloads 442 (71,248)

Abstract:

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negotiation strategy, audit differences, reciprocity, client retention, financial statement adjustments, auditor-client relations

Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance

Number of pages: 40 Posted: 27 Mar 2003
Joseph F. Brazel, Christopher P. Agoglia and Richard C. Hatfield
North Carolina State University - Poole College of Management - Department of Accounting, University of Massachusetts at Amherst and University of Alabama
Downloads 335 (97,565)
Citation 23

Abstract:

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review process, audit effectiveness, audit efficiency, accountability

Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance

Posted: 01 Jun 2004
Joseph F. Brazel, Christopher P. Agoglia and Richard C. Hatfield
North Carolina State University - Poole College of Management - Department of Accounting, University of Massachusetts at Amherst and University of Alabama

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Review process, audit effectiveness, audit efficiency, accountability, heuristic-systemic model

5.

The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations

American Accounting Association 2004 Mid-Atlantic Region Annual Meeting - Washington DC (Arlington VA)
Number of pages: 40 Posted: 06 Apr 2004
Maria H. Sanchez, Christopher P. Agoglia and Richard C. Hatfield
Rider University - Department of Accounting, University of Massachusetts at Amherst and University of Alabama
Downloads 298 (111,718)
Citation 25

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audit adjustment, negotiation, client satisfaction, client retention, audit differences

6.

The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format

Number of pages: 30 Posted: 20 Jul 2007
University of Massachusetts at Amherst, North Carolina State University - Poole College of Management - Department of Accounting, University of Alabama and University of South Carolina
Downloads 278 (120,312)
Citation 1

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review process, electronic communication, face-to-face interaction, workload pressure, workload compression, misstatement risk

7.

The Effect of Magnitude of Client Reporting Error and Order of Multiple Issues on Auditor-Client Negotiations

Number of pages: 34 Posted: 16 Mar 2008
University of Alabama, University of Alabama, University of South Carolina and University of Tennessee, Chattanooga - Department of Accounting
Downloads 236 (142,187)
Citation 1

Abstract:

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audit adjustment, negotiation, audit difference, multiple audit issues

8.

Auditors’ Customer Relationship Management Activities and Managers’ Cooperation with Auditor Evidence Requests

Number of pages: 46 Posted: 15 Apr 2020
Richard C. Hatfield, Kris Hoang, Michael Ricci and Eddie Thomas
University of Alabama, University of Alabama - Culverhouse College of Commerce & Business Administration, University of Florida - Fisher School of Accounting and Georgia College & State University
Downloads 72 (353,155)
Citation 1

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audit evidence, client service, cooperation, social exchange

9.

Staff Auditors’ Proclivity for Computer-Mediated Communication With Clients and Its Effect on Skeptical Behavior

Accounting, Organizations and Society, Volumes 68-69, pp. 42-57
Number of pages: 48 Posted: 18 Jun 2018 Last Revised: 13 Aug 2018
G. Bradley Bennett and Richard C. Hatfield
University of Massachusetts Amherst - Isenberg School of Management and University of Alabama
Downloads 63 (379,064)
Citation 8

Abstract:

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Auditor-Client Interactions, Electronic Communication, Face-to-Face Communication, Auditor Skepticism, Social Presence Theory

10.

Audit Team Time Reporting: An Agency Theory Perspective

Agoglia, C. P., R. C. Hatfield, T. A. Lambert 2015 (July). Audit team time reporting: An agency theory perspective. Accounting, Organizations and Society 44: 1-14., Accounting, Organizations and Society, Forthcoming
Posted: 16 Jun 2010 Last Revised: 31 May 2015
Christopher P. Agoglia, Richard C. Hatfield and Tamara A. Lambert
University of Massachusetts at Amherst, University of Alabama and Lehigh University

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underreporting, eating time, agency theory

11.

How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?

Auditing: A Journal of Practice & Theory, Volume 29, Issue 2, pp. 27-43
Posted: 22 Jan 2010 Last Revised: 28 Aug 2014
University of Massachusetts at Amherst, North Carolina State University - Poole College of Management - Department of Accounting, University of Alabama and University of South Carolina

Abstract:

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audit quality, electronic communication, face-to-face interaction, misstatement risk, review process, workload pressure

12.

The Role of Client Advocacy in the Development of Tax Professionals’ Advice

Journal of American Taxation Association, Forthcoming
Posted: 26 Aug 2009
Donna Bobek, Amy Hageman and Richard C. Hatfield
University of Central Florida, University of Central Florida and University of Alabama

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Client Advocacy, Tax Advice, Client Risk, Client Importance

13.

The Effects of Audit Review Format on Review Team Judgments

Auditing: A Journal of Practice and Theory, Vol. 28, No. 1, May 2009
Posted: 30 May 2009
Christopher P. Agoglia, Richard C. Hatfield and Joseph F. Brazel
University of Massachusetts at Amherst, University of Alabama and North Carolina State University - Poole College of Management - Department of Accounting

Abstract:

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documentation, review process, judgment quality, electronic review; face-to-face review

14.

The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations

Accounting Review, Vol. 82, No. 1, 2007
Posted: 16 Mar 2008
Maria H. Sanchez, Christopher P. Agoglia and Richard C. Hatfield
Rider University - Department of Accounting, University of Massachusetts at Amherst and University of Alabama

Abstract:

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audit adjustment, negotiation, client satisfaction, reciprocity

15.

An Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach

Journal of American Taxation Association, Vol. 29, No. 1, 2007
Posted: 13 Mar 2008
Donna Bobek, Richard C. Hatfield and Kristin Wentzel
University of Central Florida, University of Alabama and affiliation not provided to SSRN

Abstract:

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tax refund, tax overpayment, theory of planned behavior

16.

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