Jacqueline S. Hammersley

University of Georgia - J.M. Tull School of Accounting

Professor

Athens , GA 30602

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 8,116

SSRN RANKINGS

Top 8,116

in Total Papers Downloads

7,247

SSRN CITATIONS
Rank 5,654

SSRN RANKINGS

Top 5,654

in Total Papers Citations

220

CROSSREF CITATIONS

19

Scholarly Papers (15)

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002

Number of pages: 42 Posted: 02 Nov 2005
Jacqueline S. Hammersley, Linda A. Myers and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business
Downloads 2,644 (6,124)
Citation 70

Abstract:

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Internal control weakness, material weakness, market reactions, event study, Sarbanes Oxley Act of 2002

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002

Review of Accounting Studies, Vol. 13, No. 1, March 2008
Posted: 12 Apr 2007
Jacqueline S. Hammersley, Linda A. Myers and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

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Internal control weakness, material weakness, market reactions, event study, Sarbanes Oxley Act of 2002

2.

Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice

Number of pages: 73 Posted: 04 Jun 2011 Last Revised: 21 Nov 2013
Emily E. Griffith, Jacqueline S. Hammersley and Kathryn Kadous
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting and Emory University - Goizueta Business School
Downloads 1,433 (16,680)
Citation 77

Abstract:

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accounting estimates, audit quality, fair value, impairment, interview

3.

How Do Audit Seniors Respond to Heightened Fraud Risk?

Number of pages: 39 Posted: 28 Jul 2008 Last Revised: 27 Mar 2011
Jacqueline S. Hammersley, Karla M. Zehms and Kathryn Kadous
University of Georgia - J.M. Tull School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Emory University - Goizueta Business School
Downloads 803 (38,502)
Citation 19

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Audit planning, Fraud detection, Fraud risk factors, Audit seniors, Risk assessments

4.

A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks

A Journal of Practice and Theory, Forthcoming
Number of pages: 54 Posted: 10 Feb 2011 Last Revised: 20 Jun 2011
Jacqueline S. Hammersley
University of Georgia - J.M. Tull School of Accounting
Downloads 674 (48,803)
Citation 19

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Fraud, Risk Assessment, Hypothesis Generation, Audit Planning

5.
Downloads 514 ( 68,864)
Citation 46

Auditor Mindsets and Audits of Complex Estimates

Number of pages: 47 Posted: 01 Aug 2014 Last Revised: 09 Feb 2020
Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting, Emory University - Goizueta Business School and Indiana University - Kelley School of Business
Downloads 514 (68,125)
Citation 46

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Accounting estimates, audit quality, fair value, impairment, mindset, professional skepticism

Auditor Mindsets and Audits of Complex Estimates

Journal of Accounting Research, Vol. 53, No. 1, 2015
Posted: 03 Mar 2016
Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

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Accounting estimates, audit quality, fair value, impairment, mindset, professional skepticism

6.

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
Jacqueline S. Hammersley, E. Michael Bamber and Tina Carpenter
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 471 (76,675)
Citation 11

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

7.

Covariation Assessments with Costly Information Collection in Audit Planning: An Experimental Study

Auditing: A Journal of Practice & Theory, Vol. 28, No. 1, pp. 1-27, May 2009
Number of pages: 44 Posted: 07 Dec 2006 Last Revised: 09 Jul 2009
Ananda R. Ganguly and Jacqueline S. Hammersley
Claremont McKenna College - Robert Day School of Economics and Finance and University of Georgia - J.M. Tull School of Accounting
Downloads 255 (150,966)

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Auditing, Audit Planning, Covariation, Correlation, Costly Information

8.

Improving Auditors’ Consideration of Evidence Contradicting Management's Estimate Assumptions

Number of pages: 38 Posted: 13 Jul 2016 Last Revised: 01 May 2019
Ashley A. Austin, Jacqueline S. Hammersley and Michael Ricci
University of Richmond, University of Georgia - J.M. Tull School of Accounting and University of Florida - Fisher School of Accounting
Downloads 198 (192,182)

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Documentation, complex estimates, assumptions, motivated reasoning

9.

Using Audit Programs to Improve Auditor Evidence Collection

Number of pages: 49 Posted: 06 Mar 2018 Last Revised: 10 Apr 2020
Jacqueline S. Hammersley and Michael Ricci
University of Georgia - J.M. Tull School of Accounting and University of Florida - Fisher School of Accounting
Downloads 186 (203,140)
Citation 3

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audit programs, audit planning, evidence collection, goals

10.

Improving Auditors’ Review of Inconsistent Audit Evidence

Number of pages: 54 Posted: 20 Sep 2021
Jacqueline S. Hammersley, Justin Leiby, Christy Nielson and Christy Nielson
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign and University of MississippiUniversity of Georgia
Downloads 47 (494,830)

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Audit review, inconsistent evidence, nonfinancial measures, red flags, regulatory focus

11.

The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended PCAOB Standards

Number of pages: 67 Posted: 01 Oct 2021
Emily E. Griffith and Jacqueline S. Hammersley
University of Wisconsin - Madison and University of Georgia - J.M. Tull School of Accounting
Downloads 22 (633,567)

Abstract:

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Accounting estimates, Auditing, Fair value, Specialist

12.

Improving Auditors’ Consideration of Evidence Contradicting Management’s Estimate Assumptions

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Ashley A. Austin, Jacqueline S. Hammersley and Michael Ricci
University of Richmond, University of Georgia - J.M. Tull School of Accounting and University of Florida - Fisher School of Accounting

Abstract:

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documentation, complex estimates, assumptions, motivated reasoning

13.

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

Accounting Review, Forthcoming
Posted: 03 Sep 2009
Jacqueline S. Hammersley, E. Michael Bamber and Tina Carpenter
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

14.

The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls

Auditing: A Journal of Practice & Theory, Vol. 31, No. 2, 2012
Posted: 15 Jan 2009 Last Revised: 11 Jul 2012
Jacqueline S. Hammersley, Linda A. Myers and Jian Zhou
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Hawaii at Manoa

Abstract:

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material weaknesses, internal controls, remediation, Sarbanes-Oxley Act

15.

Pattern Identification and Industry-Specialist Auditors

Accounting Review, March 2006
Posted: 15 Sep 2005
Jacqueline S. Hammersley
University of Georgia - J.M. Tull School of Accounting

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auditor knowledge, industry specialization, pattern recognition, problem representations