Joseph F. Brazel

North Carolina State University - Poole College of Management - Department of Accounting

Professor

Campus Box 8113

Nelson Hall

Raleigh, NC 27695

United States

SCHOLARLY PAPERS

40

DOWNLOADS
Rank 2,527

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Top 2,527

in Total Papers Downloads

19,266

SSRN CITATIONS
Rank 8,949

SSRN RANKINGS

Top 8,949

in Total Papers Citations

114

CROSSREF CITATIONS

28

Scholarly Papers (40)

1.

The Effect of ERP System Implementations on the Usefulness of Accounting Information

Number of pages: 37 Posted: 04 Oct 2005
Joseph F. Brazel and Li Dang
North Carolina State University - Poole College of Management - Department of Accounting and Oregon State University - Department of Accounting, Finance, and Information Management
Downloads 5,389 (2,094)
Citation 3

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ERP systems, discretionary accruals, implementation, reporting lag

2.
Downloads 2,167 ( 9,768)
Citation 29

Using Nonfinancial Measures to Assess Fraud Risk

Number of pages: 49 Posted: 28 Feb 2006 Last Revised: 20 Jul 2009
Joseph F. Brazel, Keith L. Jones and Mark F. Zimbelman
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and Brigham Young University
Downloads 2,167 (9,596)
Citation 26

Abstract:

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analytical procedures, earnings management, fraud, nonfinancial measures

Using Nonfinancial Measures to Assess Fraud Risk

Journal of Accounting Research, Vol. 47, No. 5, Winter 2009
Posted: 01 Jul 2009 Last Revised: 16 Dec 2009
Joseph F. Brazel, Keith L. Jones and Mark F. Zimbelman
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and Brigham Young University

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analytical procedures, fraud, nonfinancial measures

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Number of pages: 85 Posted: 19 Feb 2007 Last Revised: 16 Oct 2016
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University
Downloads 1,518 (16,906)
Citation 39

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accelerated SEC filings, audit delay, earnings quality, time pressure

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Accounting, Organizations and Society, Forthcoming
Posted: 16 Oct 2016
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University

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accelerated SEC filings, audit delay, earnings quality, time pressure

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Accounting, Organizations and Society, Vol. 58, No. 3, 2017
Posted: 05 Jun 2017
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University

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Accelerated SEC filings, Audit delay, Earnings quality, Time pressure

4.

Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures

Number of pages: 42 Posted: 11 Jan 2010 Last Revised: 23 Oct 2012
Joseph F. Brazel, Keith L. Jones and Douglas F. Prawitt
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and Brigham Young University
Downloads 1,166 (25,504)
Citation 1

Abstract:

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analytical procedures, auditor, fraud, non-financial measures

5.

Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field

Number of pages: 59 Posted: 24 Aug 2009 Last Revised: 25 Nov 2014
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, Georgia Institute of Technology and University of Cincinnati - Department of Accounting
Downloads 1,143 (26,227)
Citation 7

Abstract:

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financial statements; fraud red flags; fraud risk; investors

6.

The Effects of Computer Assurance Specialist Competence and Auditor AIS Expertise on Auditor Planning Judgments

Number of pages: 30 Posted: 20 Feb 2004 Last Revised: 26 Feb 2018
Joseph F. Brazel and Christopher P. Agoglia
North Carolina State University - Poole College of Management - Department of Accounting and University of Massachusetts at Amherst
Downloads 1,120 (27,032)
Citation 6

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Accounting information systems, audit risk model, computer assurance specialist, ERP systems, expertise, source competence

7.

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 809 (42,763)
Citation 2

Abstract:

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brainstorming, fraud, fraud risk assessments, fraud risk response

8.

A Measure of Auditor AIS Expertise: Development, Assessment, and Uses

Number of pages: 22 Posted: 13 May 2004 Last Revised: 13 Dec 2017
Joseph F. Brazel
North Carolina State University - Poole College of Management - Department of Accounting
Downloads 771 (45,611)

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Accounting information systems, auditor, ERP systems, expertise, measure

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 573 (66,180)
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

Abstract:

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fraud, investor, nonfinancial measures, red flag

10.

Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?

Number of pages: 47 Posted: 06 Aug 2013 Last Revised: 02 Dec 2019
Joseph F. Brazel and Jaime J. Schmidt
North Carolina State University - Poole College of Management - Department of Accounting and University of Texas at Austin
Downloads 546 (71,155)
Citation 1

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Audit, Audit Committee, Fraud Risk, Non-Financial Measures

The Outcome Effect and Professional Skepticism

Number of pages: 51 Posted: 05 Nov 2013 Last Revised: 25 Jan 2016
North Carolina State University - Poole College of Management - Department of Accounting, University of South Carolina, University of Missouri at Kansas City and Brigham Young University - School of Accountancy
Downloads 509 (76,794)

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audit, evaluation, hindsight bias, outcome effect, professional skepticism

The Outcome Effect and Professional Skepticism

The Accounting Review, November 2016
Posted: 09 Apr 2016
North Carolina State University - Poole College of Management - Department of Accounting, University of South Carolina, University of Missouri at Kansas City and Brigham Young University - School of Accountancy

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audit, evaluation, hindsight bias, outcome effect, professional skepticism

12.

The Effect of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments

Number of pages: 30 Posted: 27 Apr 2005 Last Revised: 01 Jun 2009
University of Massachusetts at Amherst, University of Alabama and North Carolina State University - Poole College of Management - Department of Accounting
Downloads 463 (87,061)
Citation 1

Abstract:

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Documentation, judgment quality, electronic review, face-to-face review

13.

Do Rewards Encourage Professional Skepticism? It Depends

Number of pages: 48 Posted: 05 Feb 2018 Last Revised: 28 Apr 2021
Joseph F. Brazel, Justin Leiby and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City
Downloads 414 (99,082)
Citation 8

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incentives, performance evaluation, professional skepticism, risk aversion

14.

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 378 (109,966)
Citation 9

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

15.

The Structure of Executive Compensation and Seasoned Equity Offering Announcements

Number of pages: 27 Posted: 22 Oct 2003
Joseph F. Brazel and Elizabeth Webb
North Carolina State University - Poole College of Management - Department of Accounting and Federal Reserve Bank of Philadelphia
Downloads 367 (113,662)

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seasoned equity offering, executive compensation, signaling

Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance

Number of pages: 40 Posted: 27 Mar 2003
North Carolina State University - Poole College of Management - Department of Accounting, University of Massachusetts at Amherst and University of Alabama
Downloads 366 (113,172)
Citation 26

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review process, audit effectiveness, audit efficiency, accountability

Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance

Posted: 01 Jun 2004
North Carolina State University - Poole College of Management - Department of Accounting, University of Massachusetts at Amherst and University of Alabama

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Review process, audit effectiveness, audit efficiency, accountability, heuristic-systemic model

17.

The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format

Number of pages: 30 Posted: 20 Jul 2007
University of Massachusetts at Amherst, North Carolina State University - Poole College of Management - Department of Accounting, University of Alabama and University of South Carolina
Downloads 301 (140,706)
Citation 1

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review process, electronic communication, face-to-face interaction, workload pressure, workload compression, misstatement risk

18.

How the Interplay between Financial and Non-Financial Measures Affects Management Forecasting Behavior

Number of pages: 47 Posted: 08 Nov 2012 Last Revised: 05 Feb 2018
Joseph F. Brazel and Bradley E. Lail
North Carolina State University - Poole College of Management - Department of Accounting and Baylor University
Downloads 239 (177,234)

Abstract:

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earnings guidance, forecast errors, management forecasts, non-financial measures

The Multitasking Audit Environment: The Effect of Alternative Modes of Communication on Team Performance

Number of pages: 49 Posted: 08 Jan 2019 Last Revised: 16 Nov 2020
Juergen Sidgman, Veena L Brown and Joseph F. Brazel
University of Alaska Anchorage - College of Business & Public Policy, University of Wisconsin-Milwaukee and North Carolina State University - Poole College of Management - Department of Accounting
Downloads 155 (261,104)
Citation 1

Abstract:

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audit team performance, chatroom, computer mediated communication, discussion board, face-to-face, multitasking

The Multitasking Audit Environment: The Effect of Alternative Modes of Communication on Team Performance

Number of pages: 14 Posted: 22 Feb 2022
Joseph F. Brazel, Veena L Brown and Juergen Sidgman
North Carolina State University - Poole College of Management - Department of Accounting, University of Wisconsin-Milwaukee and University of Alaska Anchorage - College of Business & Public Policy
Downloads 42 (568,602)

Abstract:

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audit team performance, chatroom, computer-mediated communication, discussion board, face-to-face, multitasking

The Multitasking Audit Environment: The Effect of Alternative Modes of Communication on Team Performance

Journal of Information Systems. Volume 35 (3): 155-171.
Posted: 14 Feb 2022
Juergen Sidgman, Veena L Brown and Joseph F. Brazel
University of Alaska Anchorage - College of Business & Public Policy, University of Wisconsin-Milwaukee and North Carolina State University - Poole College of Management - Department of Accounting

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audit team performance, chatroom, computer-mediated communication, discussion board, face-to face, multitasking

Reporting Concerns about Earnings Quality: An Examination of Corporate Managers

Number of pages: 61 Posted: 26 Nov 2016 Last Revised: 29 Dec 2019
North Carolina State University - Poole College of Management - Department of Accounting, University of Chieti and Pescara and University of Missouri at Kansas City
Downloads 164 (248,958)
Citation 2

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Earnings Management, Earnings Quality, Fraud, Red Flags, Reporting, Whistleblowing

Reporting Concerns about Earnings Quality: An Examination of Corporate Managers

Journal of Business Ethics, July 2021 Volume 171 (3): 435-457
Posted: 24 Jun 2021
North Carolina State University - Poole College of Management - Department of Accounting, University of Chieti and Pescara and University of Missouri at Kansas City

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earnings management, earnings quality, ethical dilemma, fraud, red flags, reporting, whistleblowing

21.

The Outcome Effect and Professional Skepticism: A Replication and an Attempt at Mitigation

Number of pages: 19 Posted: 19 Mar 2018 Last Revised: 29 Dec 2019
North Carolina State University - Poole College of Management - Department of Accounting, DePaul University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Kansas City
Downloads 161 (252,498)
Citation 29

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audit, budget, evaluation, outcome effect, professional skepticism, replication

22.

Coaching Today’s Auditors: What Causes Reviewers to Adopt a more Developmental Approach

Number of pages: 53 Posted: 23 Sep 2018 Last Revised: 27 Dec 2021
Virginia Commonwealth University (VCU) - Department of Accounting, North Carolina State University - Poole College of Management - Department of Accounting, Villanova University and University of Missouri at Kansas City
Downloads 146 (273,406)
Citation 2

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global audit teams, international office, professional development, recur, review quality, workpaper review

23.

Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data

Number of pages: 55 Posted: 02 Jun 2020 Last Revised: 09 Jun 2022
Joseph F. Brazel, Keith L. Jones and Qiyang Lian
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and University of Kansas, School of Business, Accounting and Information Systems Area, Students
Downloads 138 (285,595)

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Analytical Procedures, Audit, Benchmark, Data Analytics, Fraud Risk, Industry

24.

How do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence

Number of pages: 61 Posted: 10 Jan 2022 Last Revised: 26 Feb 2022
North Carolina State University - Poole College of Management - Department of Accounting, Vrije Universiteit Amsterdam, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City
Downloads 83 (402,736)

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audit committee, social support, fraud red flag, management attitude, auditor professional skepticism

The Case of Undetected Fraud: Can Audit Firm Policies or Highlighting the Fraud Examiner’s Role Reduce Juror Assessments of Auditor Negligence?

Number of pages: 25 Posted: 04 Jun 2020 Last Revised: 15 Jun 2020
Joseph F. Brazel, Christine Gimbar and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, DePaul University and University of Missouri at Kansas City
Downloads 73 (438,286)

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audit, fraud, juror, litigation professional skepticism

The Case of Undetected Fraud: Can Audit Firm Policies or Highlighting the Fraud Examiner’s Role Reduce Juror Assessments of Auditor Negligence?

Journal of Forensic Accounting Research, 2021, Volume 6 (1): 389-405.
Posted: 06 Apr 2022
Joseph F. Brazel, Christine Gimbar and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, DePaul University and University of Missouri at Kansas City

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audit, fraud, juror; litigation, professional skepticism

26.

Practitioner Summary: Do Different Data Analytic Inputs Impact Auditors’ Decisions?

Number of pages: 13 Posted: 06 Dec 2021
Joseph F. Brazel and Jared Koreff
North Carolina State University - Poole College of Management - Department of Accounting and Trinity University
Downloads 65 (460,256)

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Anomaly Models, Auditor Decisions, Data Analytics, Non-Financial Data, Predictive Analytics

27.

How the Interplay between Financial and Nonfinancial Measures Affects Management Forecasting Behavior

Journal of Management Accounting Research, Fall 2019, Volume 31 (3): 41-63.
Posted: 16 Jan 2020
Joseph F. Brazel and Bradley E. Lail
North Carolina State University - Poole College of Management - Department of Accounting and Baylor University

Abstract:

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earnings guidance, forecast errors, management forecasts, nonfinancial measures

28.

The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation

Behavioral Research in Accounting, Volume 31 (2): 135-143, Fall 2019
Posted: 19 Dec 2019
North Carolina State University - Poole College of Management - Department of Accounting, DePaul University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Kansas City

Abstract:

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audit, budget, evaluation, outcome effect, professional skepticism, replication

29.

Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies Between Financial and Nonfinancial Measures?

Auditing: A Journal of Practice and Theory, Volume 38 (1): 103-122, February 2019
Posted: 19 Dec 2019
Joseph F. Brazel and Jaime J. Schmidt
North Carolina State University - Poole College of Management - Department of Accounting and University of Texas at Austin

Abstract:

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audit, audit committee, fraud risk, non-financial measures

30.

Understanding Investor Perceptions About Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field

Review of Accounting Studies, Vol. 20, No. 4, 2015
Posted: 10 Nov 2015
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, Georgia Institute of Technology and University of Cincinnati - Department of Accounting

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Financial statements, Fraud red flags, Fraud risk, Investors

31.

Beyond Compliance: The Value of SOX

Strategic Finance, 2010
Posted: 27 Jan 2015
North Carolina State UniversityNorth Carolina State University - Department of Accounting, North Carolina State University and North Carolina State University - Poole College of Management - Department of Accounting

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SOX, Value, Accounting, Compliance

32.

Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Securities and Exchange Commission Proposed Rules for Implementing the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934

Current Issues in Auditing, 5(1), C16-C27 (2011)
Posted: 15 Oct 2014
North Carolina State University, Villanova University - School of Business and North Carolina State University - Poole College of Management - Department of Accounting

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Dodd-Frank Act, SEC, Whistleblowing, Securities and Exchange Act, Accounting, Auditing, Fraud

33.

Auditors’ Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt

Behavioral Research in Accounting, Volume 26, Issue 1, pp. 131-156.
Posted: 01 Oct 2013 Last Revised: 19 Apr 2014
Joseph F. Brazel, Keith L. Jones and Douglas F. Prawitt
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and Brigham Young University

Abstract:

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analytical procedures, audit, fraud, nonfinancial measures

34.

How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?

Auditing: A Journal of Practice & Theory, Volume 29, Issue 2, pp. 27-43
Posted: 22 Jan 2010 Last Revised: 28 Aug 2014
University of Massachusetts at Amherst, North Carolina State University - Poole College of Management - Department of Accounting, University of Alabama and University of South Carolina

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audit quality, electronic communication, face-to-face interaction, misstatement risk, review process, workload pressure

35.

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

36.

The Effects of Audit Review Format on Review Team Judgments

Auditing: A Journal of Practice and Theory, Vol. 28, No. 1, May 2009
Posted: 30 May 2009
University of Massachusetts at Amherst, University of Alabama and North Carolina State University - Poole College of Management - Department of Accounting

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documentation, review process, judgment quality, electronic review; face-to-face review

37.

The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates

Journal of Information Systems, Vol. 22, No. 2, 2008
Posted: 23 Apr 2008
Joseph F. Brazel and Li Dang
North Carolina State University - Poole College of Management - Department of Accounting and Oregon State University - Department of Accounting, Finance, and Information Management

Abstract:

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ERP systems, discretionary accruals, implementation, reporting lag

38.

An Examination of Auditor Planning Judgments in a Complex Accounting Information System Environment

Contemporary Accounting Research, Vol. 24, No. 4, Winter 2007
Posted: 22 Jun 2007
Joseph F. Brazel and Christopher P. Agoglia
North Carolina State University - Poole College of Management - Department of Accounting and University of Massachusetts at Amherst

Abstract:

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Accounting information systems, Audit planning, Audit risk model, Computer assurance specialist, ERP systems, IT audit specialist, Source competence

39.

CEO Compensation and the Seasoned Equity Offering Decision

Managerial and Decision Economics, Vol. 27, No. 5, pp. 363-378, July-August 2006
Posted: 03 Aug 2005
Joseph F. Brazel and Elizabeth Webb
North Carolina State University - Poole College of Management - Department of Accounting and Federal Reserve Bank of Philadelphia

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Equity-Based Compensation, Seasoned Equity Offering, Signaling

40.

A Measure of Perceived Auditor ERP Systems Expertise: Development, Assessment, and Uses

Managerial Auditing Journal, 2005, 20 (6)
Posted: 06 Oct 2004
Joseph F. Brazel
North Carolina State University - Poole College of Management - Department of Accounting

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Auditor, ERP systems, expertise, measure, Theory of Planned Behavior