Lynford E. Graham

Bentley University

175 Forest Street

Waltham, MA 02145

United States

  • Bentley University

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 21,381

SSRN RANKINGS

Top 21,381

in Total Papers Downloads

2,358

SSRN CITATIONS
Rank 19,011

SSRN RANKINGS

Top 19,011

in Total Papers Citations

12

CROSSREF CITATIONS

33

Scholarly Papers (7)

Actions:
Email selected abstracts
1.

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

Number of pages: 42 Posted: 02 Apr 2012
Stephen Kwaku Asare, Brian Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric Michael Negangard and Christopher J. Wolfe
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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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)

Abstract:

Loading...

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
  • Add to Cart

Abstract:

Loading...

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
  • Add to Cart

Abstract:

Loading...

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

Abstract:

Loading...

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