Keith L. Jones

University of Kansas

Full Professor

1654 Naismith Drive

MS 5F4

Lawrence, KS 66045

United States

  • University of Kansas

    • Email
    • Tel: 785-864-6997
    • Fax: 785-864-5328
SCHOLARLY PAPERS

13

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Top 9,280

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10,350

TOTAL CITATIONS
Rank 11,055

SSRN RANKINGS

Top 11,055

in Total Papers Citations

119

Scholarly Papers (13)

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1.

Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 18 May 2006 Last Revised: 24 Dec 2007
Keith L. Jones, Gopal V. Krishnan and Kevin Melendrez
University of Kansas, Bentley University and New Mexico State University - Department of Accounting & Business Computer Systems
Downloads 2,350 (13,286)
Citation 45

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Discretionary accruals, Earnings management, Fraud, Restatements, M-score

2.

Using Nonfinancial Measures to Assess Fraud Risk

Downloads 2,312 (13,657)
Citation 26

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 2,312 (13,399)
Citation 26

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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

3.

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Downloads 1,609 (24,133)
Citation 39

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Number of pages: 85 Posted: 19 Feb 2007 Last Revised: 16 Oct 2016
Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University
Downloads 1,609 (23,709)
Citation 39

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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
Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter
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
Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter
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 1,316 (32,585)

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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
Joseph F. Brazel, Keith L. Jones, Jane M. Thayer and Rick C. Warne
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, Georgia Institute of Technology and University of San Diego
Downloads 1,270 (34,291)
Citation 7

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financial statements; fraud red flags; fraud risk; investors

6.

Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency

Downloads 639 (87,853)
Citation 2

Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency

Number of pages: 54 Posted: 12 Jan 2010 Last Revised: 04 Aug 2020
Joseph F. Brazel, Tina Carpenter, Keith L. Jones and Jane M. Thayer
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 Georgia Institute of Technology
Downloads 639 (86,671)
Citation 2

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fraud, investor, nonfinancial measures, red flag

Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency

Journal of Forensic Accounting Research, 2021, Volume 6 (1): 1-32.
Posted: 06 Apr 2022
Joseph F. Brazel, Tina Carpenter, Keith L. Jones and Jane M. Thayer
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 Georgia Institute of Technology

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fraud, investor, nonfinancial measures, red flag

7.

Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research

Accounting Horizons, volume 38, issue 3, 2024 [10.2308/HORIZONS-2023-004]
Number of pages: 27 Posted: 23 Dec 2022 Last Revised: 10 Sep 2024
Joseph F. Brazel, Tina Carpenter, Christine Gimbar, J. Gregory Jenkins and Keith L. Jones
North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, DePaul University, Auburn University - School of Accountancy and University of Kansas
Downloads 427 (144,117)

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audit practice, fraud risk assessment, fraud risk identification, fraud risk response, recent and future research

8.

Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data

Number of pages: 54 Posted: 02 Jun 2020 Last Revised: 28 Feb 2023
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 315 (201,726)

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

9.

All I Want to Know is, Can I Get on the Plane? Experienced Stakeholder Perceptions of the Audit Report

Number of pages: 55 Posted: 07 May 2024 Last Revised: 13 Dec 2024
Julia Ariel-Rohr, Joseph F. Brazel, Christine Gimbar, J. Gregory Jenkins and Keith L. Jones
DePaul University, North Carolina State University - Poole College of Management - Department of Accounting, DePaul University, Auburn University - School of Accountancy and University of Kansas
Downloads 112 (513,554)

Abstract:

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audit report, fraud, going concern, standard setters

10.

Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data

Journal of Forensic Accounting Research, 2024, Volume 9 (1): 23-57.
Posted: 21 Feb 2025 Last Revised: 14 Mar 2025
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

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analytical procedures; audit; benchmark; data analytics; fraud risk; industry

11.

Gambling Attitudes and Financial Misreporting

Contemporary Accounting Research, Forthcoming
Posted: 02 Jun 2017
Dane M. Christensen, Keith L. Jones and David G. Kenchington
University of Oregon, University of Kansas and Arizona State University (ASU) - School of Accountancy

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Gambling, Attitudes, Misreporting, Irregularities

12.

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
Joseph F. Brazel, Keith L. Jones, Jane M. Thayer and Rick C. Warne
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, Georgia Institute of Technology and University of San Diego

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Financial statements, Fraud red flags, Fraud risk, Investors

13.

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

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analytical procedures, audit, fraud, nonfinancial measures