Arnold Wright

Northeastern University - Accounting Group

Joseph M. Golemme Chair, Accounting Group and International Business and Strategy Group

406 Hayden Hall

United States

  • Northeastern University - Accounting Group

SCHOLARLY PAPERS

32

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28,006

TOTAL CITATIONS
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Top 3,899

in Total Papers Citations

267

Scholarly Papers (32)

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1.

The Corporate Governance Mosaic and Financial Reporting Quality

Journal of Accounting Literature, pp. 87-152, 2004
Number of pages: 80 Posted: 31 Jan 2008 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 8,719 (1,476)
Citation 18

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Corportate governance, Auditing, Financial reporting Quality, Audit Committee

2.

Corporate Governance in the Post Sarbanes-Oxley Era: Auditor Experiences

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 13 Sep 2007 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 2,325 (13,184)
Citation 10

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audit committee, corporate governance, audit process, Sarbanes-Oxley

3.

The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process

Accounting Review, Forthcoming
Number of pages: 49 Posted: 10 Mar 2010 Last Revised: 13 Jun 2013
Jeffrey R. Cohen, Udi Hoitash, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University - Accounting Group, Northeastern University and Northeastern University - Accounting Group
Downloads 2,236 (14,021)
Citation 71

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Corporate governance, Industry expertise, Financial expertise, Audit committees, Restatements, Discretionary accruals, Audit fees, Non-audit fees

4.

The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions

Downloads 1,772 (20,292)
Citation 30

The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions

Number of pages: 28 Posted: 13 May 1997
Arnold Wright and Sally Wright
Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 1,772 (19,929)
Citation 30

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The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions

Behavioral Research In Accounting, Vol 9, 1997
Posted: 23 Jul 1997
Arnold Wright and Sally Wright
Northeastern University - Accounting Group and University of Massachusetts at Boston

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5.

Auditors' Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions

Number of pages: 48 Posted: 24 Sep 2009
Luc Quadackers, Tom Groot and Arnold Wright
VU University Amsterdam - Amsterdam Research Center in Accounting (ARCA), VU University Amsterdam - Amsterdam Research Center in Accounting and Northeastern University - Accounting Group
Downloads 1,614 (23,390)
Citation 7

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Professional skepticism, Analytical procedures, Skeptical characteristics, Interpersonal trust

6.

Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors

Number of pages: 61 Posted: 02 Jun 2014
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,560 (24,646)
Citation 55

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Enterprise risk management, qualitative research, risk management, COSO, financial reporting process, audit committee, CFO, audit partner, resource dependence theory, agency theory

7.

Form vs. Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance

Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Number of pages: 33 Posted: 04 Sep 2007 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,449 (27,547)
Citation 35

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Corporate governance, Resource dependence, Managerial hegemony, Institutional theory, Agency theory

8.

Are Financial Auditors Overconfident in Their Ability to Assess Risks Associated with Enterprise Resource Planning Systems?

Journal of Information Systems, Forthcoming
Number of pages: 41 Posted: 14 Apr 2005
James E. Hunton, Arnold Wright and Sally Wright
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 1,105 (40,959)
Citation 3

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enterprise resource planning, ERP, audit risks, business risks, audit specialists

9.

The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 37 Posted: 28 Sep 2009 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Lisa Milici Gaynor, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, University of South Florida - School of Accountancy, Northeastern University and Northeastern University - Accounting Group
Downloads 968 (49,368)
Citation 2

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audit committee, audit judgments, corporate governance, CEO influence, management incentives

10.

Waste is Our Business, Inc.: The Importance of Non-Financial Information in the Audit Planning Process

Number of pages: 19 Posted: 31 Jan 2008 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 892 (55,223)

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Audit Planning, Non-Financial Information, Professional Skepticism, Analytical Review

11.

The Effect of Type of Internal Control Report on Users' Confidence in the Accompanying Financial Statement Audit Report

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 24 May 2010 Last Revised: 05 Dec 2012
Stephen Kwaku Asare and Arnold Wright
University of Florida - Fisher School of Accounting and Northeastern University - Accounting Group
Downloads 890 (55,386)

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Audit reports, Apparent inconsistency, Information and verification risks, Investment analysis

12.

How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Accounting Horizons, Forthcoming
Number of pages: 41 Posted: 25 Apr 2011 Last Revised: 22 Mar 2013
Jeffrey R. Cohen, Ganesh Krishnamoorthy, Marietta Peytcheva and Arnold Wright
Boston College - Department of Accounting, Northeastern University, Lehigh University and Northeastern University - Accounting Group
Downloads 795 (64,548)
Citation 5

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Financial regulatory regime, Principles-based standards, Rules-based standards, Audit judgments, Public Policy

13.

The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors

Behavioral Research in Accounting, Vol. 25, No. 1, 2013
Number of pages: 42 Posted: 28 Feb 2013
Jeffrey R. Cohen, Colleen Hayes, Ganesh Krishnamoorthy, Gary S. Monroe and Arnold Wright
Boston College - Department of Accounting, Australian National University (ANU) - College of Business and Economics, School of Accounting & Business Information Systems, Northeastern University, University of New South Wales (UNSW) - Australian School of Business and Northeastern University - Accounting Group
Downloads 624 (88,127)
Citation 5

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14.

Auditor Negotiations: An Examination of the Efficacy of Intervention Methods

Accounting Review, Forthcoming
Number of pages: 38 Posted: 14 Apr 2005
Ken Trotman, Arnold Wright and Sally Wright
UNSW Australia Business School, School of Accounting, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 464 (127,162)
Citation 5

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auditor negotiations, negotiations, intervention methods, role-playing

15.

Loss Aversion, Instant Endowment and Risk-Bearing: The Relation between Stock-Based Compensation and Managerial Risk-Seeking Behavior

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 38 Posted: 07 Dec 2005 Last Revised: 05 Dec 2012
Kimberly M. Sawers, Kimberly M. Sawers, Arnold Wright and Valentina L. Zamora
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of ManagementSeattle Pacific University, Northeastern University - Accounting Group and Seattle University - Albers School of Business and Economics
Downloads 432 (138,512)
Citation 1

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Stock-based compensation, loss aversion, risk-bearing

16.

An Examination of Auditor Negotiation Strategies

Northeastern U. College of Business Administration Research Paper No. 08-005
Number of pages: 44 Posted: 12 Jun 2008
Helen L. Brown-Liburd and Arnold Wright
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and Northeastern University - Accounting Group
Downloads 378 (161,194)

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auditor negotiation, negotiation strategy, negotiation relationship, audit committee

17.

Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing

Journal of Business Ethics 129 (2) June 2015
Number of pages: 50 Posted: 29 Jul 2014 Last Revised: 19 Apr 2017
Xiaotao Kelvin Liu, Arnold Wright and Yi-Jing Wu
DMSB - Accounting, Northeastern University - Accounting Group and Texas Tech University - Rawls College of Business
Downloads 348 (176,566)
Citation 1

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Unethical behavior; Fraudulent financial reporting; Fraud triangle; Rationalization; Internal controls

18.

The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 33 Posted: 12 May 2011 Last Revised: 05 Sep 2013
Helen L. Brown-Liburd and Arnold Wright
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and Northeastern University - Accounting Group
Downloads 332 (185,778)
Citation 10

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auditor negotiation, pre-negotiation planning, negotiation strategy, negotiation relationship, audit committee

19.

Changes in Audit Market Competition and the Big N Premium

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 48 Posted: 20 Apr 2012
Elizabeth Carson, Roger Simnett, Billy S. Soo and Arnold Wright
RMIT University, Deakin University, Boston College and Northeastern University - Accounting Group
Downloads 327 (188,870)
Citation 5

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audit fees, audit market, competition, regulation, longitudinal analysis

20.

The Impact of Changes in the Reporting Environment on the Disposition of Proposed Audit Adjustments

Northeastern U. College of Business Administration Research Paper No. 08-006
Number of pages: 42 Posted: 02 Jan 2009
Jennifer R. Joe, Arnold Wright and Sally Wright
Virginia Tech - Department of Accounting and Information Systems, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 263 (237,011)
Citation 2

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Proposed adjustments, waiving audit adjustments, post-SOX audits, auditor-client

21.

Managers’ Audit Negotiation Judgments Before an Initial Public Offering

Number of pages: 40 Posted: 30 Oct 2013
Helen L. Brown-Liburd, Arnold Wright and Valentina L. Zamora
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems, Northeastern University - Accounting Group and Seattle University - Albers School of Business and Economics
Downloads 184 (333,137)
Citation 1

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auditor-client negotiation; negotiation relationship; audit committee; initial public

22.

The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts’ Evaluation of the Reliability of Future Financial Statements

Auditing: A Journal of Practice & Theory, May 2012
Number of pages: 36 Posted: 28 Feb 2012
Stephen Kwaku Asare and Arnold Wright
University of Florida - Fisher School of Accounting and Northeastern University - Accounting Group
Downloads 166 (364,701)
Citation 1

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adverse control reports, reporting thresholds, type of control deficiencies, early warning signal, users’ likelihood assessments

23.

Walking the Talk? Managing Errors in the Audit Profession

Downloads 163 (370,463)

Walking the Talk? Managing Errors in the Audit Profession

Contemporary Accounting Research, Forthcoming
Number of pages: 61 Posted: 17 Jun 2019 Last Revised: 29 Apr 2022
Anna Gold, Dominic Detzen, Oscar van Mourik, Philip Wallage and Arnold Wright
Vrije Universiteit Amsterdam, VU University Amsterdam, Vrije Universiteit Amsterdam, VU University Amsterdam and Northeastern University - Accounting Group
Downloads 163 (370,233)

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error management; learning from errors; legitimacy; psychodynamics of work; audit profession

24.

The Impact of Account-Level Inspection Risk On Audit Program Planning Decisions

Detzen, D,. A. Gold, and A. Wright. 2024. The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions. Accounting Horizons 38 (2): 1-8.
Posted: 23 Oct 2020 Last Revised: 31 Aug 2023
Dominic Detzen, Anna Gold and Arnold Wright
VU University Amsterdam, Vrije Universiteit Amsterdam and Northeastern University - Accounting Group

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audit inspection risk, audit risk model, audit planning judgments, audit oversight

25.

Commentaries on Big Data's Importance for Accounting and Auditing

Accounting Horizons, Vol. 29, No. 2, 2015, Northeastern U. D’Amore-McKim School of Business Research Paper No. 2679099
Posted: 25 Oct 2015
Paul A. Griffin and Arnold Wright
University of California, Davis - Graduate School of Management and Northeastern University - Accounting Group

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Big Data, Accounting and auditing

26.

The Impact of Economic Bonding on Audit Quality: Evidence from Audit Working Papers

Northeastern U. D’Amore-McKim School of Business Research Paper No. 2553080
Posted: 30 Jan 2015
Joost van Buuren, Barbara Majoor, Leen Paape and Arnold Wright
Nyenrode Business University, Independent, Nyenrode Business University and Northeastern University - Accounting Group

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Audit Quality, Auditor Business Strategy, Audit Partner, Audit Working Papers

27.

The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations

Auditing: A Journal of Practice & Theory, 2018
Posted: 22 Aug 2014 Last Revised: 02 Nov 2017
Anna Gold, Patrick Klynsmit, Philip Wallage and Arnold Wright
Vrije Universiteit Amsterdam, University of Amsterdam Business School, VU University Amsterdam and Northeastern University - Accounting Group

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audit firm rotation; audit firm tendering; audit firm voluntary selection; audit committee appointment power; investment recommendations, corporate governance

28.

Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt

Contemporary Accounting Research, Forthcoming
Posted: 18 Oct 2012 Last Revised: 02 Oct 2013
Luc Quadackers, Tom Groot and Arnold Wright
VU University Amsterdam - Amsterdam Research Center in Accounting (ARCA), VU University Amsterdam - Amsterdam Research Center in Accounting and Northeastern University - Accounting Group

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Professional skepticism, Analytical procedures, Presumptive doubt, Interpersonal trust, Control risk

29.

The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets

Accounting Review, March 2013
Posted: 14 Sep 2012 Last Revised: 18 Jun 2018
Diana Falsetta, Tim Rupert and Arnold Wright
University of Miami - Department of Accounting, Northeastern University - Accounting Group and Northeastern University - Accounting Group

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Capital gains, hedonic editing, investments, mental accounting, prospect theory, tax

30.

Client Risk Factors and Audit Resource Allocation Decisions

Abacus, Vol. 47, No. 1, pp. 85-108, 2011
Posted: 27 Jan 2011 Last Revised: 05 Dec 2012
Hironori Fukukawa, Theodore J. Mock, Theodore J. Mock and Arnold Wright
Hitotsubashi University - Graduate School of Commerce and Management, University of Southern CaliforniaUniversity of California, Riverside and Northeastern University - Accounting Group

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Audit resource allocation, Business risk, Client risk factors

31.

Sell-Side Financial Analysts' Quarterly Reports and Opportunities for Assurance Services

Posted: 29 May 2003
Mohammad J. Abdolmohammadi, Roger Simnett, Jay C. Thibodeau and Arnold Wright
Bentley University - Department of Accountancy, Deakin University, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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32.

Are Audit Program Plans Risk-Adjusted?

Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
Posted: 17 May 1999
Theodore J. Mock, Theodore J. Mock and Arnold Wright
University of Southern CaliforniaUniversity of California, Riverside and Northeastern University - Accounting Group

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