Jennifer McCallen

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

Athens , GA 30602

United States

SCHOLARLY PAPERS

4

DOWNLOADS

809

SSRN CITATIONS

2

CROSSREF CITATIONS

4

Scholarly Papers (4)

1.

Have the Effects of SOX Section 404(b) Compliance Changed Over Time?

Number of pages: 55 Posted: 17 Jul 2019 Last Revised: 16 Apr 2020
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 402 (92,676)

Abstract:

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SOX Section 404(b), Internal Control Audits, Compliance Costs

2.

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

Number of pages: 44 Posted: 08 Mar 2020 Last Revised: 20 Oct 2020
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 Polytechnic Institute & State UniversityUW-Madison
Downloads 262 (148,119)
Citation 5

Abstract:

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

3.

How the Sleeper Effect Influences Auditors' Evaluations of Audit Evidence

Number of pages: 55 Posted: 08 May 2020
University of Georgia - J.M. Tull School of Accounting, University of Massachusetts at Amherst and University of Massachusetts Amherst - Isenberg School of Management
Downloads 85 (364,931)
Citation 1

Abstract:

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

4.

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

Number of pages: 54 Posted: 18 Feb 2021
University of Georgia - J.M. Tull School of Accounting, Texas Tech University, University of Alabama - Culverhouse School of Accountancy, affiliation not provided to SSRN and University of Massachusetts Amherst
Downloads 60 (441,397)
Citation 1

Abstract:

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