Arnold Wright

Northeastern University - Accounting Group

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

406 Hayden Hall

United States

SCHOLARLY PAPERS

40

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Top 1,238

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21,892

SSRN RANKINGS

Top 3,805

in Total Papers Citations

143

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Scholarly Papers (40)

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
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 5,650 (1,183)

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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
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 2,181 (6,061)

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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
Boston College - Department of Accounting, Northeastern University - Accounting Group, Northeastern University and Northeastern University - Accounting Group
Downloads 1,753 (8,793)

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

4.

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
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,243 (15,236)

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

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 1,236 (15,092)

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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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6.

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 1,193 (16,231)

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Professional skepticism, Analytical procedures, Skeptical characteristics, Interpersonal trust

7.

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
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,144 (17,311)

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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

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 1,023 (20,440)

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

9.

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
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 823 (28,053)

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

10.

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 817 (28,363)

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

11.

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
Boston College - Department of Accounting, University of South Florida - School of Accountancy, Northeastern University and Northeastern University - Accounting Group
Downloads 772 (30,612)

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

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
Boston College - Department of Accounting, Northeastern University, Lehigh University and Northeastern University - Accounting Group
Downloads 670 (37,168)

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

13.

The Sarbanes-Oxley Act: Legal Implications and Research Opportunities

Boston College Law School Research Paper No. 122, Research in Accounting Regulation, Vol. 19, 2006
Number of pages: 26 Posted: 28 Nov 2006
University of Florida - Fisher School of Accounting, George Washington University and Northeastern University - Accounting Group
Downloads 484 (56,611)

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Sarbanes-Oxley Act, legal implications, future research

14.

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
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 443 (63,144)

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15.

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 396 (72,232)

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auditor negotiations, negotiations, intervention methods, role-playing

16.

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
Seattle Pacific University, Northeastern University - Accounting Group and Seattle University - Albers School of Business and Economics
Downloads 376 (76,687)

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Stock-based compensation, loss aversion, risk-bearing

17.

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 309 (95,835)

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auditor negotiation, negotiation strategy, negotiation relationship, audit committee

18.

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
Northeastern University - Accounting Group, Northeastern University - Accounting Group and Texas Tech University - Rawls College of Business
Downloads 279 (106,987)

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

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
University of New South Wales, UNSW Australia Business School, School of Accounting, Boston College and Northeastern University - Accounting Group
Downloads 276 (108,251)

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

20.

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 262 (114,292)

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

21.

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
University of Delaware - Accounting & MIS, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 219 (136,829)

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

22.

Managers’ Audit Negotiation Judgments Before an Initial Public Offering

Number of pages: 40 Posted: 30 Oct 2013
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 135 (209,052)

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

23.

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 132 (212,930)

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

24.

Does the Adoption of a Business Risk Audit Approach Change Internal Control Documentation and Testing Practices?

International Journal of Auditing, Vol. 8, No. 1, pp. 67-78, March 2004
Number of pages: 12 Posted: 28 Jun 2004
Arnold Wright and James Lloyd Bierstaker
Northeastern University - Accounting Group and Villanova University - School of Business
Downloads 30 (458,652)
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Internal control documentation, internal control testing, business risk audit approach

Multiple Hypothesis Evaluation in Auditing

Accounting and Finance, Vol. 42, pp. 251-277, 2002
Number of pages: 27 Posted: 06 Jan 2003
University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Southern California
Downloads 23 (510,468)
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Multiple Hypothesis Evaluation in Auditing

Accounting and Finance, Vol. 42, No. 3, November 2002
Posted: 24 Jul 2002
University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Southern California

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analytical procedures, multiple hypothesis evaluation, audit evidence

26.

Audit Programs and Audit Risk: A Study of Japanese Practice

International Journal of Auditing, Vol. 10, No. 1, pp. 41-65, March 2006
Number of pages: 25 Posted: 28 Aug 2006
Hironori Fukukawa, Theodore J. Mock and Arnold Wright
Nagasaki University, University of Southern California and Northeastern University - Accounting Group
Downloads 13 (552,460)
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27.

An Exploratory Study of Control Environment Risk Factors: Client Contingency Considerations and Audit Testing Strategy

International Journal of Auditing, Vol. 1, Issue 2, pp. 77-96, 2003
Number of pages: 20 Posted: 19 Dec 2010
Progyan Basu and Arnold Wright
University of Maryland - Robert H. Smith School of Business and Northeastern University - Accounting Group
Downloads 4 (608,057)
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internal control environment attributes or factors, control risk assessment, audit strategy

28.

A Framework for Assessing the Value of Management Inquiry

International Journal of Auditing, Vol. 3, Issue 1, pp. 5-20, 2003
Number of pages: 16 Posted: 19 Dec 2010
Ganesh Krishnamoorthy and Arnold Wright
affiliation not provided to SSRN and Northeastern University - Accounting Group
Downloads 2 (625,444)
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management inquiry, cascaded inference, management competence, management objectivity, management objectivity, Bayes' Rule

29.

Perceptions of Auditor Responsibility: Views of the Judiciary and the Profession

International Journal of Auditing, Vol. 2, Issue 3, pp. 215-232, 2003
Number of pages: 18 Posted: 19 Dec 2010
affiliation not provided to SSRN, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 2 (625,444)
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auditor litigation risk, expectations gap, fraud, going concern

30.

Auditor Errors: Avoid Like the Plague or a Learning Opportunity?

Number of pages: 53 Posted: 17 Jun 2019
Vrije Universiteit Amsterdam, Vrije Universiteit Amsterdam, VU University Amsterdam and Northeastern University - Accounting Group
Downloads 1 (637,860)

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auditing, error prevention, error management, openness, error analysis, learning from errors

31.

Client Risk Factors and Audit Resource Allocation Decisions

Abacus, Vol. 47, Issue 1, pp. 85-108, 2011
Number of pages: 24 Posted: 07 Mar 2011
Theodore J. Mock and Arnold Wright
University of Southern California and Northeastern University - Accounting Group
Downloads 1 (637,860)
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Audit resource allocation, Business risk, Client risk factors

32.

The Occurrence and Awareness of a Misstatement Effect in Auditors' Internal Control Severity Judgments

International Journal of Auditing, Vol. 21, Issue 3, pp. 225-236, 2017
Number of pages: 12 Posted: 10 Oct 2017
Stephen Kwaku Asare, Barbara Majoor and Arnold Wright
University of Florida - Fisher School of Accounting, Independent and Northeastern University - Accounting Group
Downloads 0 (655,960)
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Internal control decisions, material weaknesses, misstatement effect, severity of control deficiencies

33.

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

34.

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
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

35.

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
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

36.

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

37.

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

38.

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 and Arnold Wright
Hitotsubashi University - Graduate School of Commerce and Management, University of Southern California and Northeastern University - Accounting Group

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Audit resource allocation, Business risk, Client risk factors

39.

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

Posted: 29 May 2003
Bentley University - Department of Accountancy, UNSW Australia Business School, School of Accounting, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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40.

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 and Arnold Wright
University of Southern California and Northeastern University - Accounting Group

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