Jacqueline S. Hammersley

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

Professor

Athens , GA 30602

United States

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

SCHOLARLY PAPERS

16

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9,042

TOTAL CITATIONS
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Top 5,557

in Total Papers Citations

293

Scholarly Papers (16)

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1.

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

Downloads 2,780 (10,162)
Citation 70

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 2,780 (9,972)
Citation 70

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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 1,669 (22,884)
Citation 113

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

3.

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 948 (52,167)
Citation 19

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Fraud, Risk Assessment, Hypothesis Generation, Audit Planning

4.

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 919 (54,446)
Citation 19

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

5.

Auditor Mindsets and Audits of Complex Estimates

Downloads 681 (81,050)
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 681 (79,907)
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 540 (108,849)
Citation 11

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

7.

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 453 (134,650)
Citation 3

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audit programs, audit planning, evidence collection, goals

8.

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 279 (229,592)

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Auditing, Audit Planning, Covariation, Correlation, Costly Information

9.

Improving Auditors’ Review of Inconsistent Audit Evidence

Number of pages: 27 Posted: 20 Sep 2021 Last Revised: 05 Mar 2024
Jacqueline S. Hammersley, Justin Leiby and Christy Nielson
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign and University of Mississippi
Downloads 254 (252,564)
Citation 1

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

10.

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 252 (254,597)
Citation 9

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Documentation, complex estimates, assumptions, motivated reasoning

11.

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

Number of pages: 64 Posted: 01 Oct 2021 Last Revised: 15 Jun 2022
Emily E. Griffith and Jacqueline S. Hammersley
University of Wisconsin - Madison and University of Georgia - J.M. Tull School of Accounting
Downloads 154 (400,568)

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Accounting estimates, Auditing, Fair value, Specialist

12.

Intimidation and Information Repetition: How Client Behaviors Influence Auditor Judgments

Number of pages: 52 Posted: 16 Apr 2024 Last Revised: 21 Feb 2025
Truman Rowley and Jacqueline S. Hammersley
University of Nevada Las Vegas and University of Georgia - J.M. Tull School of Accounting
Downloads 113 (510,812)
Citation 2

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Audit inquiry, intimidation, illusory truth effect, information repetition, skepticism, critical thinking

13.

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

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documentation, complex estimates, assumptions, motivated reasoning

14.

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

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

15.

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

16.

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