Jennifer McCallen

University of Georgia - J.M. Tull School of Accounting

Athens , GA 30602

United States

  • University of Georgia - J.M. Tull School of Accounting

SCHOLARLY PAPERS

6

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Rank 45,221

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Top 45,221

in Total Papers Downloads

2,389

TOTAL CITATIONS

17

Scholarly Papers (6)

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1.

Data Analytics and Skeptical Actions: The Countervailing Effects of False Positives and Consistent Rewards for Skepticism

Number of pages: 52 Posted: 08 Mar 2020 Last Revised: 22 Nov 2024
Dereck Barr-Pulliam, Joseph F. Brazel, Jennifer McCallen and Kimberly Walker
University of Louisville, North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - J.M. Tull School of Accounting and Virginia Tech
Downloads 820 (65,469)
Citation 9

Abstract:

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audit, data analytics, false positives, professional skepticism, rewards

2.

Financial Reporting Consequences of Exempting Low-Revenue Issuers from the Internal Control Audit Requirement

Number of pages: 51 Posted: 17 Jul 2019 Last Revised: 25 Nov 2024
Jennifer McCallen, Roy Schmardebeck, Jonathan E. Shipman and Robert Lowell Whited
University of Georgia - J.M. Tull School of Accounting, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management, University of Arkansas and North Carolina State University
Downloads 782 (69,675)

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SOX Section 404(b); Internal Control Audits; Compliance Benefits

3.

Re-thinking Source Credibility: How the Sleeper Effect of Credibility Influences Auditors' Evaluations of Audit Evidence

Number of pages: 51 Posted: 08 May 2020 Last Revised: 15 Mar 2023
Jennifer McCallen, Christopher P. Agoglia and G. Bradley Bennett
University of Georgia - J.M. Tull School of Accounting, University of Massachusetts at Amherst and University of Massachusetts Amherst - Isenberg School of Management
Downloads 239 (276,542)
Citation 2

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evidence evaluation, auditor-client interactions, source credibility, context-specific competence, audit documentation, audit quality

4.

Auditors’ Planned Audit Responses to Clients’ Use of Artificial Intelligence

Number of pages: 41 Posted: 28 Nov 2023
Nikki L. MacKenzie, Jennifer McCallen and Jane M. Thayer
Georgia Institute of Technology - Scheller College of Business, University of Georgia - J.M. Tull School of Accounting and Georgia Institute of Technology
Downloads 229 (288,418)

Abstract:

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Complex estimates, artificial intelligence, risk assessment, audit planning, look-back analysis

5.

Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood

Number of pages: 54 Posted: 18 Feb 2021
Jennifer McCallen, Heather Carrasco, Marcus Doxey, Richard W. Houston and Yoon Ju Kang
University of Georgia - J.M. Tull School of Accounting, Texas Tech University, University of Alabama - Culverhouse School of Accountancy, University of Alabama and University of Massachusetts Amherst
Downloads 195 (335,870)
Citation 6

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PCAOB inspections; inspection risk; inspection likelihood; inspection focus; audit quality

6.

Quality Control Rigidity and Audit Outcomes

Number of pages: 54 Posted: 08 Dec 2023 Last Revised: 18 Apr 2024
Jennifer McCallen, A. Nicole Skinner and Sarah B. Stuber
University of Georgia - J.M. Tull School of Accounting, University of Colorado at Boulder and Texas A&M University - Mays Business School
Downloads 124 (498,841)

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audit, quality control, Critical Audit Matter disclosure, rigidity, template use, audit quality, task uncertainty, fair value estimates, internal controls, PCAOB