Lynford E. Graham

Bentley University

175 Forest Street

Waltham, MA 02145

United States

SCHOLARLY PAPERS

7

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2,358

SSRN CITATIONS
Rank 19,011

SSRN RANKINGS

Top 19,011

in Total Papers Citations

12

CROSSREF CITATIONS

33

Scholarly Papers (7)

1.

Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions

Number of pages: 42 Posted: 02 Apr 2012
University of Florida - Fisher School of Accounting, Northeastern University - Accounting Group, Bentley University, University of Delaware - Accounting & MIS, University of VirginiaUniversity of Virginia and Texas A&M University - Department of Accounting
Downloads 1,190 (17,748)
Citation 4

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Auditor judgment and decision making, internal controls, Sarbanes-Oxley Act, literature synthesis

2.

Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies

Forthcoming in The Accounting Review
Number of pages: 2 Posted: 20 Feb 2009 Last Revised: 04 Nov 2010
Jean C. Bedard and Lynford E. Graham
Bentley University - Department of Accountancy and Bentley University
Downloads 664 (40,688)
Citation 5

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Internal controls, Sarbanes-Oxley Section 404, Risk assessment, Materiality

3.

Deficiencies in Tax-Related Internal Controls Detected Under Sarbanes-Oxley Section 404

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 38 Posted: 05 Aug 2011
Lynford E. Graham and Jean C. Bedard
Bentley University and Bentley University - Department of Accountancy
Downloads 425 (71,594)
Citation 1

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Internal controls, Taxes, Sarbanes-Oxley Section 404, Risk assessment, Materiality

4.

Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach

Journal of Accounting, Auditing and Finance, Vol. 13, No. 2, 1998
Number of pages: 22 Posted: 01 Jun 2016 Last Revised: 13 Apr 2017
Saurav K. Dutta and Lynford E. Graham
State University of New York (SUNY) at Albany and Bentley University
Downloads 58 (380,919)

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Audit Risk, Materiality, Financial Ratios, Aggregation, Evidence

5.

Information Systems Risk and Audit Planning

International Journal of Auditing, Vol. 9, No. 2, pp. 147-163, July 2005
Number of pages: 17 Posted: 21 Sep 2005
Jean C. Bedard, Lynford E. Graham and Cynthia Jackson
Bentley University - Department of Accountancy, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 20 (547,924)
Citation 1
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6.

Managing Group Audit Risk in a Multicomponent Audit Setting

International Journal of Auditing, Vol. 22, Issue 1, pp. 40-54, 2018
Number of pages: 15 Posted: 12 Feb 2018
Lynford E. Graham, Jean C. Bedard and Saurav K. Dutta
Bentley University, Bentley University - Department of Accountancy and State University of New York (SUNY) at Albany
Downloads 1 (683,098)
Citation 1
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audit methodology, audit planning, sampling

7.

The Effects of Risk Decision Aid Orientation, Client Risk, and Repeat Client Experience on Risk Factor Identification and Audit Test Planning

Auditing: A Journal of Practice & Theory, September 2002
Posted: 09 Apr 2002
Jean C. Bedard and Lynford E. Graham
Bentley University - Department of Accountancy and Bentley University

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Risk identification, Audit risk, Decision aid design, Client business risk, Audit planning