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

SCHOLARLY PAPERS

18

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Top 6,890

in Total Papers Downloads

11,817

SSRN CITATIONS
Rank 14,314

SSRN RANKINGS

Top 14,314

in Total Papers Citations

63

CROSSREF CITATIONS

39

Scholarly Papers (18)

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 2,544 (10,278)
Citation 5

Abstract:

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Fraud, brainstorming, audit teams, risk assessments

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Number of pages: 53 Posted: 03 Aug 2018 Last Revised: 03 Apr 2020
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 Mississippiaffiliation not provided to SSRN
Downloads 2,191 (12,800)
Citation 25

Abstract:

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

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Contemporary Accounting Research, Forthcoming
Posted: 19 Apr 2021
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 Mississippiaffiliation not provided to SSRN

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accounting, audit fees, audit quality, data analytics, financial reporting quality, regulation

3.

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 1,937 (15,859)
Citation 13

Abstract:

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

4.

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 1,252 (30,787)
Citation 4

Abstract:

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Risk Assessment, Fraud, Training, Skepticism

5.

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 Tech - Department of Accounting and Information Systems
Downloads 870 (51,572)
Citation 1

Abstract:

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brainstorming, fraud, fraud risk assessments, fraud risk response

6.

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 734 (64,906)

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Fraud, brainstorming, auditors' risk assessments, group interaction

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

Number of pages: 54 Posted: 12 Jan 2010 Last Revised: 04 Aug 2020
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 Georgia Institute of Technology
Downloads 611 (80,777)
Citation 2

Abstract:

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fraud, investor, nonfinancial measures, red flag

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

Journal of Forensic Accounting Research, 2021, Volume 6 (1): 1-32.
Posted: 06 Apr 2022
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 Georgia Institute of Technology

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fraud, investor, nonfinancial measures, red flag

8.

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
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 509 (102,824)
Citation 11

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

9.

Game Changer: Can Modifications to Audit Firm Communication Improve Auditors’ Actions in Response to Heightened Fraud Risk?

Number of pages: 57 Posted: 14 Apr 2017 Last Revised: 12 Aug 2021
Ashley A. Austin and Tina Carpenter
University of Richmond and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 335 (166,188)
Citation 2

Abstract:

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financial reporting fraud; auditor judgment; gamification; cognitive processing; fraud detection

10.

Empowering Auditors to Pursue Fraud During Evidence Evaluation

Number of pages: 30 Posted: 05 Oct 2018 Last Revised: 05 Mar 2024
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 Mississippiaffiliation not provided to SSRN
Downloads 268 (209,744)
Citation 3

Abstract:

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audit quality; budget pressure; empowerment; fraud; professional skepticism; time constraints.

11.

Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research

Number of pages: 27 Posted: 23 Dec 2022 Last Revised: 30 May 2023
North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, DePaul University, Auburn University - School of Accountancy and University of Kansas
Downloads 266 (211,329)

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audit practice, fraud risk assessment, fraud risk identification, fraud risk response, recent and future research

12.

Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Procedures

Number of pages: 43 Posted: 02 Jan 2023 Last Revised: 03 Apr 2024
VU University Amsterdam - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and Vrije Universiteit Amsterdam
Downloads 178 (308,143)
Citation 1

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innovation mindset; fraud detection; auditor judgment; goals; creativity; cognitive flexibility

13.

Stay In Your Own Lane: Navigating the Challenges of Upward Knowledge Sharing in Hierarchical Audit Teams

Number of pages: 39 Posted: 05 Jun 2023
Tina Carpenter, Margaret H. Christ and Miranda Hugie
University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and The University of Georgia
Downloads 122 (418,786)

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Knowledge sharing, emerging technologies, self-affirmation, social exchange

14.

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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15.

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 Georgia Institute of Technology

Abstract:

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

16.

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: 13 Jan 2021
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

Abstract:

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

17.

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 Tech - Department of Accounting and Information Systems

Abstract:

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

18.

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

Accounting Review, Forthcoming
Posted: 03 Sep 2009
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