Ken Trotman

UNSW Australia Business School, School of Accounting

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 37,722

in Total Papers Downloads

2,871

TOTAL CITATIONS
Rank 17,894

SSRN RANKINGS

Top 17,894

in Total Papers Citations

70

Scholarly Papers (14)

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
Royal Melbourne Institute of Technolog (RMIT University) and UNSW Australia Business School, School of Accounting
Downloads 954 (52,525)
Citation 22

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 541 (109,059)
Citation 17

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

Abstract:

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

3.

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 Management and UNSW Australia Business School, School of Accounting
Downloads 525 (114,357)
Citation 21

Abstract:

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

4.

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 478 (128,133)
Citation 6

Abstract:

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auditor negotiations, negotiations, intervention methods, role-playing

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 299 (216,870)
Citation 3

Abstract:

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

6.

How Workplace Identities and Team Management Practices Affect Distributed Team Auditors’ Willingness to Speak Up

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 27 Oct 2023
University of North Texas- Ryan College of Business -Department of Accounting, University of Florida - Fisher School of Accounting, UNSW Australia Business School, School of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 74 (682,143)
Citation 1

Abstract:

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Audit teams, distributed teams, group audits, information sharing, audit voice, professional identity

7.

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

8.

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

9.

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

Abstract:

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10.

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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11.

Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams

Accounting Review, Forthcoming
Posted: 10 Jun 2014
University 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

12.

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

13.

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

14.

Group Judgment and Decision Making in Auditing:&Nbsp;Research in the Time of Covid-19 and Beyond

Auditing: A Journal of Practice & Theory, volume 41, issue 1, 2022[10.2308/AJPT-2020-147]
Tim Bauer, Kerry A. Humphreys and Ken Trotman
University of Waterloo - School of Accounting and Finance, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting

Abstract:

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auditor interactions, audit teams, group judgment and decision-making research, COVID-19 pandemic, virtual teamwork