Christopher P. Agoglia

University of Massachusetts at Amherst

Associate Professor

Department of Accounting & Information Systems

121 Presidents Drive

Amherst, MA 01003-4910

United States

SCHOLARLY PAPERS

19

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CITATIONS
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Top 9,173

in Total Papers Citations

48

Scholarly Papers (19)

1.

Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39 Posted: 21 Jan 2009 Last Revised: 14 Feb 2014
Christopher P. Agoglia, Timothy Doupnik and George T. Tsakumis
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 3,112 (2,032)
Citation 13

Abstract:

standard precision, rules-based standards, principles-based standards, audit committee, corporate governance, International Financial Reporting Standards (IFRS)

2.

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 (15,464)
Citation 1

Abstract:

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

3.

The Effect of Fraud Assessment Documentation Structure on Auditors' Ability to Identify Control Weaknesses: The Moderating Role of Reviewer Experience

Number of pages: 35 Posted: 22 Aug 2006
Christopher P. Agoglia, Cathy Beaudoin and George T. Tsakumis
University of Massachusetts at Amherst, University of Vermont and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 624 (30,489)
Citation 1

Abstract:

review process, control environment, fraud assessment, control weakness, audit documentation, task-specific experience

4.

Can Corporate Social Responsibility Counteract Personal Incentives to Manage Earnings?: Examining Mechanisms that Influence Managers’ Discretionary Accrual Decisions

Number of pages: 35 Posted: 21 Oct 2009 Last Revised: 27 Sep 2013
Cathy Beaudoin, Christopher P. Agoglia and George T. Tsakumis
University of Vermont, University of Massachusetts at Amherst and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 428 (46,215)

Abstract:

corporate social responsibility, corporate governance, earnings management, discretionary accruals, personal incentives

5.

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
Christopher P. Agoglia, Richard C. Hatfield and Joseph F. Brazel
University of Massachusetts at Amherst, University of Alabama and North Carolina State University - Poole College of Management - Department of Accounting
Downloads 420 (50,762)

Abstract:

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

6.

The Effect of Client Characteristics on the Negotiation Tactics of Auditors

Journal of Accounting Research, December 2008
Number of pages: 35 Posted: 21 Mar 2006 Last Revised: 17 Sep 2008
Richard C. Hatfield, Christopher P. Agoglia and Maria H. Sanchez
University of Alabama, University of Massachusetts at Amherst and Rider University - Department of Accounting
Downloads 407 (53,753)
Citation 3

Abstract:

negotiation strategy, audit differences, reciprocity, client retention, financial statement adjustments, auditor-client relations

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

Number of pages: 40 Posted: 27 Mar 2003
Joseph F. Brazel, Christopher P. Agoglia and Richard C. Hatfield
North Carolina State University - Poole College of Management - Department of Accounting, University of Massachusetts at Amherst and University of Alabama
Downloads 317 (73,439)
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
Joseph F. Brazel, Christopher P. Agoglia and Richard C. Hatfield
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

8.

The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations

American Accounting Association 2004 Mid-Atlantic Region Annual Meeting - Washington DC (Arlington VA)
Number of pages: 40 Posted: 06 Apr 2004
Maria H. Sanchez, Christopher P. Agoglia and Richard C. Hatfield
Rider University - Department of Accounting, University of Massachusetts at Amherst and University of Alabama
Downloads 269 (83,945)
Citation 12

Abstract:

audit adjustment, negotiation, client satisfaction, client retention, audit differences

9.

Closing the Loop: Review Process Factors Affecting Audit Staff Follow-Through

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 03 Jun 2010 Last Revised: 22 Jul 2011
Tamara A. Lambert and Christopher P. Agoglia
Lehigh University and University of Massachusetts at Amherst
Downloads 262 (84,922)
Citation 1

Abstract:

Audit Review Process, Review Notes, Review Timeliness, Audit Quality, Audit Review and Supervision, Over-Documentation

10.

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 (94,705)
Citation 2

Abstract:

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

11.

Making Sense of Custom Contrast Analysis: Seven Takeaways and a New Approach

Number of pages: 53 Posted: 20 Jun 2016 Last Revised: 05 Oct 2016
Ryan D. Guggenmos, M. David Piercey and Christopher P. Agoglia
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Massachusetts Amherst and University of Massachusetts at Amherst
Downloads 0 (89,083)

Abstract:

Contrast weights, ordinal interactions, experimental research, accounting research

12.

Unintended Consequences of Lowering Disclosure Thresholds

Accounting Review, Forthcoming
Posted: 27 Mar 2011 Last Revised: 01 Jul 2014
Kirsten Fanning, Christopher P. Agoglia and M. David Piercey
University of Illinois at Urbana-Champaign, University of Massachusetts at Amherst and University of Massachusetts Amherst

Abstract:

disclosure thresholds; dilution effect; persuasion tactics; investor judgment

13.

Audit Team Time Reporting: An Agency Theory Perspective

Agoglia, C. P., R. C. Hatfield, T. A. Lambert 2015 (July). Audit team time reporting: An agency theory perspective. Accounting, Organizations and Society 44: 1-14., Accounting, Organizations and Society, Forthcoming
Posted: 16 Jun 2010 Last Revised: 31 May 2015
Christopher P. Agoglia, Richard C. Hatfield and Tamara A. Lambert
University of Massachusetts at Amherst, University of Alabama and Lehigh University

Abstract:

underreporting, eating time, agency theory

14.

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

15.

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
Christopher P. Agoglia, Richard C. Hatfield and Joseph F. Brazel
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

16.

The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations

Accounting Review, Vol. 82, No. 1, 2007
Posted: 16 Mar 2008
Maria H. Sanchez, Christopher P. Agoglia and Richard C. Hatfield
Rider University - Department of Accounting, University of Massachusetts at Amherst and University of Alabama

Abstract:

audit adjustment, negotiation, client satisfaction, reciprocity

17.

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

18.

The Effectiveness of Interactive Professional Learning Experiences as a Pedagogical Tool: Evidence from an Audit Setting

Posted: 28 Jun 2004
Kevin Francis Brown, Christopher P. Agoglia and Maria H. Sanchez
Wright State University - Department of Accountancy, University of Massachusetts at Amherst and Rider University - Department of Accounting

Abstract:

Discovery learning, accounting education, interactive learning, experiential learning, supervisory review

19.

The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers

Journal of Accounting Research, Vol. 41, No. 1, pp. 33-46, March 2003
Posted: 28 Jun 2004
Christopher P. Agoglia, Thomas Kida and Dennis M. Hanno
University of Massachusetts at Amherst, University of Massachusetts at Amherst and University of Massachusetts at Amherst

Abstract:

Justification, accountability, review process, fraud, control environment