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

28

DOWNLOADS
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15,296

CITATIONS
Rank 9,174

SSRN RANKINGS

Top 9,174

in Total Papers Citations

48

Scholarly Papers (28)

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 4,469 (1,159)

Abstract:

ERP systems, discretionary accruals, implementation, reporting lag

2.
Downloads 1,903 ( 5,814)
Citation 17

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, George Mason University and Brigham Young University
Downloads 1,903 (5,686)
Citation 17

Abstract:

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, George Mason University and Brigham Young University

Abstract:

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, George Mason University, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University
Downloads 1,368 (10,006)
Citation 1

Abstract:

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, George Mason University, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University

Abstract:

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

4.

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

Number of pages: 30 Posted: 20 Feb 2004
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 992 (15,766)
Citation 1

Abstract:

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

5.

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, George Mason University and Brigham Young University
Downloads 988 (15,766)
Citation 1

Abstract:

analytical procedures, auditor, fraud, non-financial measures

6.

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, George Mason University, University of Virginia and University of Cincinnati - Department of Accounting
Downloads 923 (15,977)

Abstract:

financial statements; fraud red flags; fraud risk; investors

7.

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

Number of pages: 22 Posted: 13 May 2004
Joseph F. Brazel
North Carolina State University - Poole College of Management - Department of Accounting
Downloads 698 (26,990)
Citation 2

Abstract:

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

8.

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 681 (25,037)
Citation 8

Abstract:

brainstorming, fraud, fraud risk assessments, fraud risk response

9.

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 420 (51,854)

Abstract:

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

10.

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 347 (66,993)

Abstract:

seasoned equity offering, executive compensation, signaling

11.

Transparent Disclosure and Fraud Risk: Evaluating Investors’ Responses to Red Flags

Number of pages: 43 Posted: 12 Jan 2010 Last Revised: 12 Apr 2016
North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, George Mason University and University of Virginia
Downloads 342 (54,909)

Abstract:

fraud, investor, nonfinancial measures, red flag

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 331 (71,934)

Abstract:

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

Abstract:

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

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 317 (75,279)
Citation 15

Abstract:

review process, audit effectiveness, audit efficiency, accountability

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

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

Abstract:

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

14.

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

Number of pages: 55 Posted: 06 Aug 2013 Last Revised: 22 Sep 2016
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 246 (71,693)

Abstract:

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

15.

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 233 (96,292)
Citation 2

Abstract:

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

16.

The Role of Non-Financial Measures in Management Forecasts

Number of pages: 49 Posted: 08 Nov 2012 Last Revised: 26 Feb 2017
Joseph F. Brazel and Bradley E. Lail
North Carolina State University - Poole College of Management - Department of Accounting and Baylor University
Downloads 79 (177,555)

Abstract:

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

17.

Reporting Concerns about Earnings Quality: An Examination of Corporate Managers

Number of pages: 49 Posted: 26 Nov 2016
North Carolina State University - Poole College of Management - Department of Accounting, University of Chieti and Pescara and University of Missouri at Kansas City
Downloads 0 (281,577)

Abstract:

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

18.

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, George Mason University, University of Virginia and University of Cincinnati - Department of Accounting

Abstract:

Financial statements, Fraud red flags, Fraud risk, Investors

19.

Beyond Compliance: The Value of SOX

Strategic Finance, 2010
Posted: 27 Jan 2015
Marianne Bradford, Eileen Zalkin Taylor and Joseph F. Brazel
North Carolina State University - Department of Accounting, North Carolina State University and North Carolina State University - Poole College of Management - Department of Accounting

Abstract:

SOX, Value, Accounting, Compliance

20.

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

Abstract:

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

21.

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, George Mason University and Brigham Young University

Abstract:

analytical procedures, audit, fraud, nonfinancial measures

22.

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

Abstract:

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

23.

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:

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

24.

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

Abstract:

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

25.

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:

ERP systems, discretionary accruals, implementation, reporting lag

26.

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:

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

27.

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

Abstract:

Equity-Based Compensation, Seasoned Equity Offering, Signaling

28.

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

Abstract:

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