Tina Carpenter

University of Georgia - C. Herman and Mary Virginia Terry College of Business

Assistant Professor

230 Brooks Hall

Athens, GA 30602-6254

United States

  • University of Georgia - C. Herman and Mary Virginia Terry College of Business

    • Email
    • Tel: 706-542-3619
SCHOLARLY PAPERS

15

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CITATIONS
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Top 14,721

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49

Scholarly Papers (15)

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1.

Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of Sas No. 99

Accounting Review, October 2007
Number of pages: 38 Posted: 26 Aug 2005
Tina Carpenter
University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 2,288 (5,686)
Citation 1

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Fraud, brainstorming, audit teams, risk assessments

2.

Professional Skepticism: The Effects of a Partner’s Influence and the Presence of Fraud on Auditors’ Fraud Judgments and Actions

Number of pages: 43 Posted: 10 Dec 2007 Last Revised: 12 Mar 2011
Tina Carpenter and Jane L. Reimers
University of Georgia - C. Herman and Mary Virginia Terry College of Business and Rollins College - Crummer Graduate School of Business
Downloads 1,710 (9,305)
Citation 5

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Professional skepticism, tone at the top, fraud risk assessments, audit procedures

3.

The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments

Number of pages: 36 Posted: 21 Aug 2008
Tina Carpenter, Cindy Durtschi and Lisa Milici Gaynor
University of Georgia - C. Herman and Mary Virginia Terry College of Business, DePaul University - School of Accountancy and MIS and University of South Florida - School of Accountancy
Downloads 1,124 (18,027)

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Risk Assessment, Fraud, Training, Skepticism

4.

Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field

Number of pages: 50 Posted: 27 Feb 2007 Last Revised: 11 Dec 2009
Joseph F. Brazel, Tina Carpenter and J. Gregory Jenkins
North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Downloads 777 (30,735)

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brainstorming, fraud, fraud risk assessments, fraud risk response

5.

Internal Auditors' Fraud Risk Assessments: The Benefits of Brainstorming in Groups

Number of pages: 40 Posted: 06 Feb 2007 Last Revised: 05 Sep 2009
Tina Carpenter, Jane L. Reimers and Phillip Z. Fretwell
University of Georgia - C. Herman and Mary Virginia Terry College of Business, Rollins College - Crummer Graduate School of Business and Protiviti
Downloads 670 (37,618)

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Fraud, brainstorming, auditors' risk assessments, group interaction

6.

Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency

Number of pages: 53 Posted: 12 Jan 2010 Last Revised: 13 Dec 2018
Joseph F. Brazel, Tina Carpenter, Keith L. Jones and Jane M. Thayer
North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Kansas and University of Virginia
Downloads 496 (55,541)

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fraud, investor, nonfinancial measures, red flag

7.

The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions

Number of pages: 42 Posted: 11 Feb 2008 Last Revised: 08 Sep 2009
Jacqueline S. Hammersley, E. Michael Bamber and Tina Carpenter
University of Georgia - J.M. Tull School of Accounting, University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 461 (60,936)

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Audit documentation, Fraud risk assessments, Evidence evaluation, Support Theory, Priming

8.

The Data Analytics Transformation: Evidence From Auditors, CFOs, and Standard-Setters

Number of pages: 51 Posted: 03 Aug 2018 Last Revised: 30 Jun 2019
Ashley A. Austin, Tina Carpenter, Margaret H. Christ and Christy Nielson
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Georgia
Downloads 246 (123,430)
Citation 2

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Accounting; Audit Quality; Financial Reporting Quality; Data Analytics; Fraud; Audit Fees

9.

Game On: Making Audit Firm Communication More Engaging to Improve Auditors’ Fraud Actions during Evidence Evaluation

Number of pages: 46 Posted: 14 Apr 2017 Last Revised: 11 Dec 2018
Ashley A. Austin and Tina Carpenter
University of Richmond and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 135 (212,909)

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fraud risk, evidence evaluation, fraud actions, communication, auditors

10.

Empowering Auditors to Pursue Fraud During Evidence Evaluation

Number of pages: 41 Posted: 05 Oct 2018
Ashley A. Austin, Tina Carpenter, Margaret H. Christ and Christy Nielson
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Georgia
Downloads 91 (284,070)

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audit quality, fraud, empowerment, professional skepticism, time constraints, budget pressure

11.

Fraud and Auditors’ Responsibility

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014
Posted: 10 May 2014
Tina Carpenter and Ashley A. Austin
University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Richmond

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12.

Auditing Complex Estimates: How Do Construal Level and Evidence Formatting Impact Auditors’ Consideration of Inconsistent Evidence?

Contemporary Accounting Research, Volume 35, Issue 4 (2018)
Posted: 16 Jun 2013 Last Revised: 30 Jan 2019
Ann G. Backof, Tina Carpenter and Jane M. Thayer
University of Virginia - McIntire School of Commerce, University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Virginia

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Auditors; complex estimates; fair value; presentation format; professional skepticism

13.

Do Auditor Judgment Frameworks Help in Constraining Aggressive Reporting? Evidence under More Precise and Less Precise Accounting Standards

Accounting, Organizations and Society, Forthcoming
Posted: 09 Jan 2012 Last Revised: 25 Mar 2016
Ann G. Backof, E. Michael Bamber and Tina Carpenter
University of Virginia - McIntire School of Commerce, University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business

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auditing, accounting standard precision, judgment frameworks, psychological distance and abstract mindsets

14.

Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field

The Accounting Review, Vol. 85, No. 4, pp. 1273-1301, July 2010
Posted: 14 Dec 2009 Last Revised: 03 Jul 2010
Joseph F. Brazel, Tina Carpenter and J. Gregory Jenkins
North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

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brainstorming quality, fraud, fraud risk assessments, fraud risk response

15.

The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions

Accounting Review, Forthcoming
Posted: 03 Sep 2009
Jacqueline S. Hammersley, E. Michael Bamber and Tina Carpenter
University of Georgia - J.M. Tull School of Accounting, University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Abstract:

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Audit documentation, Evidence evaluation, Fraud risk, Priming, Support Theory