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

39

DOWNLOADS
Rank 2,247

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Top 2,247

in Total Papers Downloads

18,251

SSRN CITATIONS
Rank 9,381

SSRN RANKINGS

Top 9,381

in Total Papers Citations

111

CROSSREF CITATIONS

24

Scholarly Papers (39)

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 5,278 (1,799)
Citation 3

Abstract:

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ERP systems, discretionary accruals, implementation, reporting lag

2.
Downloads 2,113 ( 8,587)
Citation 30

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 2,113 (8,425)
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 1,502 (14,577)
Citation 39

Abstract:

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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 1,146 (22,467)
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, University of Virginia and University of Cincinnati - Department of Accounting
Downloads 1,127 (23,017)
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 1,100 (23,849)
Citation 4

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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 799 (37,457)
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 761 (40,050)

Abstract:

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

9.

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 University of Virginia
Downloads 547 (61,683)
Citation 2

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 520 (65,638)
Citation 1

Abstract:

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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 472 (73,287)

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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 460 (76,392)
Citation 1

Abstract:

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

13.

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 365 (99,940)

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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 351 (103,695)
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

15.

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 300 (123,971)
Citation 8

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incentives, performance evaluation, professional skepticism, risk aversion

16.

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 288 (129,356)
Citation 1

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

17.

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 University
Downloads 234 (159,361)
Citation 4

Abstract:

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

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 229 (162,727)

Abstract:

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

19.

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 161 (223,342)
Citation 2

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

20.

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 144 (245,004)
Citation 27

Abstract:

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

21.

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 Wisconsin Oshkosh, University of Wisconsin-Milwaukee and North Carolina State University - Poole College of Management - Department of Accounting
Downloads 115 (290,143)
Citation 1

Abstract:

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

22.

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

Number of pages: 44 Posted: 23 Sep 2018 Last Revised: 12 Jun 2020
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 98 (323,368)
Citation 2

Abstract:

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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: 07 Jun 2021
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 82 (361,300)

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

24.

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 59 (431,205)

Abstract:

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audit, fraud, juror, litigation professional skepticism

25.

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

26.

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

27.

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

28.

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

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Financial statements, Fraud red flags, Fraud risk, Investors

29.

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

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SOX, Value, Accounting, Compliance

30.

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

31.

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

32.

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

33.

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

34.

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

35.

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

36.

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

37.

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

38.

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

39.

Reporting Concerns about Earnings Quality: An Examination of Corporate Managers

Journal of Business Ethics, July 2021 Volume 171 (3): 435-457
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