Keith L. Jones

University of Kansas

Full Professor

1654 Naismith Drive

MS 5F4

Lawrence, KS 66045

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 5,851

SSRN RANKINGS

Top 5,851

in Total Papers Downloads

7,927

SSRN CITATIONS
Rank 12,637

SSRN RANKINGS

Top 12,637

in Total Papers Citations

65

CROSSREF CITATIONS

19

Scholarly Papers (10)

1.
Downloads 2,059 ( 7,753)
Citation 22

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 2,059 (7,597)
Citation 22

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

2.

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 1,591 (11,818)
Citation 40

Abstract:

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

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 1,484 (12,931)
Citation 23

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 1,121 (20,262)
Citation 1

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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 1,114 (20,460)
Citation 7

Abstract:

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financial statements; fraud red flags; fraud risk; investors

6.

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 520 (58,220)
Citation 2

Abstract:

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fraud, investor, nonfinancial measures, red flag

7.

Which Benchmark is Best at Assessing Fraud Risk When Planning an Audit? The Case for Industry Data

Number of pages: 51 Posted: 02 Jun 2020
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 38 (469,552)

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

8.

Gambling Attitudes and Financial Misreporting

Contemporary Accounting Research, Forthcoming
Posted: 02 Jun 2017
University of Oregon, University of Kansas and Arizona State University (ASU) - School of Accountancy

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Gambling, Attitudes, Misreporting, Irregularities

9.

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

10.

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