Ken Trotman

UNSW Australia Business School, School of Accounting

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

15

DOWNLOADS
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Top 26,980

in Total Papers Downloads

2,326

SSRN CITATIONS
Rank 17,669

SSRN RANKINGS

Top 17,669

in Total Papers Citations

27

CROSSREF CITATIONS

35

Scholarly Papers (15)

1.

Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports

Contemporary Accounting Research, Vol. 33, No. 2, 2016
Number of pages: 25 Posted: 15 Jan 2013 Last Revised: 21 Jul 2018
Robyn Moroney and Ken Trotman
Monash University - Department of Accounting and UNSW Australia Business School, School of Accounting
Downloads 746 (42,756)
Citation 9

Abstract:

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materiality, auditor judgments, sustainability assurance, water accounting

Audit Review: Managers' Interpersonal Expectations and Conduct of the Review

Number of pages: 43 Posted: 30 Jul 2001
Michael Gibbins and Ken Trotman
University of Alberta - Department of Accounting, Operations & Information Systems and UNSW Australia Business School, School of Accounting
Downloads 492 (72,231)
Citation 14

Abstract:

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Audit review; Interpersonal persuasion; Quality control; Field studies in auditing

Audit Review: Managers' Interpersonal Expectations and Conduct of the Review

Posted: 30 Sep 2002
Michael Gibbins and Ken Trotman
University of Alberta - Department of Accounting, Operations & Information Systems and UNSW Australia Business School, School of Accounting

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audit review, interpersonal persuasion, quality control, field studies in auditing

3.

Auditor Negotiations: An Examination of the Efficacy of Intervention Methods

Accounting Review, Forthcoming
Number of pages: 38 Posted: 14 Apr 2005
Ken Trotman, Arnold Wright and Sally Wright
UNSW Australia Business School, School of Accounting, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 407 (91,420)
Citation 4

Abstract:

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auditor negotiations, negotiations, intervention methods, role-playing

4.

Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving these Challenges

Number of pages: 44 Posted: 03 Apr 2019 Last Revised: 10 Dec 2020
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and UNSW Australia Business School, School of Accounting
Downloads 379 (99,517)
Citation 7

Abstract:

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Experimental research, auditing, online platforms, JDM research, Mechanical Turk, Dynata, Qualtrics Panels

5.

Effects of Auditors' Concession Timing on Financial Officers' Negotiation Judgments

Number of pages: 45 Posted: 13 Mar 2007
Hun-Tong Tan and Ken Trotman
Nanyang Business School, Nanyang Technological University and UNSW Australia Business School, School of Accounting
Downloads 256 (150,985)
Citation 3

Abstract:

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auditor-auditee negotiations, financial officers, negotiation strategy, concessions

6.

The Impact of the Type of Accounting Standards on Judgments

Abacus, Vol. 40, No. 1, pp. 76-93, February 2004
Number of pages: 18 Posted: 10 Mar 2004
Jim Psaros and Ken Trotman
University of Newcastle - Faculty of Business and Law and UNSW Australia Business School, School of Accounting
Downloads 28 (588,785)
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7.

The Impact of the Type of Accounting Standards on Preparers' Judgments

Abacus, Vol. 40, pp. 76-93, February 2004
Number of pages: 18 Posted: 02 Jun 2004
Jim Psaros and Ken Trotman
University of Newcastle - Faculty of Business and Law and UNSW Australia Business School, School of Accounting
Downloads 18 (657,053)
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8.

The Effects of a Supportive Learning Culture and Rank on Professional Skepticism in Information Search

Posted: 07 Jan 2020
affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and UNSW Australia Business School, School of Accounting

Abstract:

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professional skepticism, information search, judgment, rank, learning culture

9.

The Effect of Brainstorming Guidelines on Individual Auditors’ Identification of Potential Frauds

Australian Journal of Management, Vol. 43, No. 2, 2018
Posted: 28 Apr 2018
Wei Chen, Amna Khalifa, Kate Morgan and Ken Trotman
Independent, University of New South Wales, School of Accounting, UNSW Business School and UNSW Australia Business School, School of Accounting

Abstract:

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audit planning, brainstorming guidelines, fraud identification, individual brainstorming

10.

Group Judgment and Decision Making in Auditing: Past and Future Research

2015. Accounting, Organizations and Society 47: 56-72
Posted: 11 Mar 2016
Ken Trotman, Tim Bauer and Kerry A. Humphreys
UNSW Australia Business School, School of Accounting, University of Waterloo - School of Accounting and Finance and UNSW Australia Business School, School of Accounting

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11.

The Comparative Effect of Process and Outcome Accountability in Enhancing Professional Scepticism

Accounting & Finance, Vol. 55, Issue 4, pp. 1015-1040, 2015
Number of pages: 26 Posted: 18 Jan 2016
Sarah Kim and Ken Trotman
University of New South Wales (UNSW) - School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 0 (810,442)
Citation 3
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Professional scepticism, Process accountability, Outcome accountability

12.

Do Regulatory Requirements Influence Managers’ Information Processing Bias in Impairment Decisions?

CIFR Paper No. 031/2014
Posted: 24 Oct 2014
Hwee Cheng Tan and Ken Trotman
University of New South Wales (UNSW) and UNSW Australia Business School, School of Accounting

Abstract:

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13.

Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams

Accounting Review, Forthcoming
Posted: 10 Jun 2014
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, UNSW Australia Business School, School of Accounting and Bentley University

Abstract:

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fraud brainstorming, nominal versus interacting teams, mental simulation, social loafing

14.

An Accountability Framework for Financial Statement Auditors and Related Research Questions

Peecher, M. E., et al. An accountability framework for financial statement auditors and related research questions. Accounting, Organizations and Society (2013)
Posted: 16 Oct 2010 Last Revised: 04 Sep 2013
Mark E. Peecher, Ira Solomon and Ken Trotman
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and UNSW Australia Business School, School of Accounting

Abstract:

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Professional judgment, professional skepticism, inspections, audit quality, accountability

15.

Reviewers' Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers

The Accounting Review, April 2003
Posted: 17 Mar 2003
Hun-Tong Tan and Ken Trotman
Nanyang Business School, Nanyang Technological University and UNSW Australia Business School, School of Accounting

Abstract:

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audit review process, auditor rank, expertise, workpaper stylization