Mark E. Peecher

University of Illinois at Urbana-Champaign

Deloitte Professor of Accountancy

Gies College of Business

1206 South Sixth Street

Champaign, IL 61820

United States

University of Illinois College of Law

504 E. Pennsylvania Avenue

Champaign, IL 61820

United States

  • University of Illinois at Urbana-Champaign

    • Email
    • Tel: 217-333-4542
    • Fax: 217-244-0902

  • University of Illinois College of Law

SCHOLARLY PAPERS

21

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23

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Scholarly Papers (21)

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1.

An Auditor Judgment Rule and Juror Learning: Theory-Based Interventions to Reduce Outcome Effects in Juror Evaluations of Auditor Negligence

Number of pages: 50 Posted: 21 Aug 2014 Last Revised: 19 Dec 2018
Tim Brown, Tracie M. Majors and Mark E. Peecher
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 948 (22,882)

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Auditor Judgment Rule; Juror Evaluations; Auditor Negligence; Outcome Effects; Juror Learning; Legal Reforms

2.

Mitigating the Unintended Effect of Corporate Social Responsibility Performance on Investors’ Estimates of Fundamental Value

Accounting Review, Forthcoming
Number of pages: 39 Posted: 15 Jun 2011 Last Revised: 01 Dec 2014
W. Brooke Elliott, Kevin E. Jackson, Mark E. Peecher and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Texas at Austin - Department of Accounting
Downloads 832 (27,627)

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fundamental value, nonfinancial performance, investor, affect as information

3.

How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability

Emory Public Law Research Paper No. 10-116, Emory Law and Economics Research Paper No. 10-75
Number of pages: 51 Posted: 09 Aug 2010 Last Revised: 14 Nov 2014
Kathryn Kadous, Justin Leiby and Mark E. Peecher
Emory University - Goizueta Business School, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign
Downloads 424 (66,546)

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Key Words: Advice, Fair Value, Trust Heuristic, Auditor Judgment, Audit Quality, Justifiability

4.

Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 13 Sep 2008 Last Revised: 16 Aug 2012
W. Brooke Elliott, Susan D. Krische and Mark E. Peecher
University of Illinois at Urbana-Champaign, American University - Kogod School of Business and University of Illinois at Urbana-Champaign
Downloads 422 (66,922)

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analysts, expected mispricing, institutional investor, disclosure transparency

5.

Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias

Downloads 421 ( 67,105)

Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias

Number of pages: 38 Posted: 27 Apr 2006
Mark E. Peecher and M. David Piercey
University of Illinois at Urbana-Champaign and University of Massachusetts Amherst
Downloads 421 (66,486)

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auditor negligence, outcome effects, outcome bias, reverse outcome bias

Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias

Contemporary Accounting Research, Vol. 25, No. 1, Spring 2008
Posted: 18 Sep 2007 Last Revised: 28 Mar 2008
Mark E. Peecher and M. David Piercey
University of Illinois at Urbana-Champaign and University of Massachusetts Amherst

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auditor negligence, outcome effects, outcome bias, reverse outcome bias

6.

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development

Downloads 403 ( 70,781)

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development

Number of pages: 64 Posted: 04 Jul 2013 Last Revised: 21 Jun 2018
Jasmijn C. Bol, Cassandra Estep, Frank Moers and Mark E. Peecher
Tulane University - A.B. Freeman School of Business, Emory University, Maastricht University School of Business and Economics and University of Illinois at Urbana-Champaign
Downloads 403 (70,142)

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tacit knowledge, audit expertise, performance evaluation, firm commitment

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development

Journal of Accounting Research, Vol. 56, No. 4, 2018
Posted: 09 May 2019
Jasmijn C. Bol, Cassandra Estep, Frank Moers and Mark E. Peecher
Tulane University - A.B. Freeman School of Business, Emory University, Maastricht University School of Business and Economics and University of Illinois at Urbana-Champaign

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tacit knowledge, audit expertise, performance evaluation, firm commitment

7.

Judging Auditor Negligence: De-Biasing Interventions, Outcome Bias, and Reverse Outcome Bias

Number of pages: 50 Posted: 20 Sep 2007 Last Revised: 14 Nov 2007
Jonathan H. Grenier, Mark E. Peecher and M. David Piercey
Miami University - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Massachusetts Amherst
Downloads 319 (92,545)

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auditor negligence, de-biasing interventions, outcome effects, outcome bias

8.

Do Investors Value Higher Financial-Reporting Quality, and Can Expanded Audit Reports Unlock This Value?

Number of pages: 52 Posted: 11 Mar 2018 Last Revised: 29 Mar 2019
W. Brooke Elliott, Kirsten Fanning and Mark E. Peecher
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Downloads 283 (105,789)

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Willingness to Pay, Fundamental Value, Audit Reports, Financial Reporting Quality

9.

Improving Experienced Auditors’ Detection of Deception in CEO Narratives

Downloads 229 (131,049)

Improving Experienced Auditors’ Detection of Deception in CEO Narratives

Number of pages: 41 Posted: 16 Apr 2017 Last Revised: 22 Jun 2017
Jessen L. Hobson, William J. Mayew, Mark E. Peecher and Mohan Venkatachalam
University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business, University of Illinois at Urbana-Champaign and Duke University - Fuqua School of Business
Downloads 229 (130,594)

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auditors, financial misreporting, deception detection, conference calls

Improving Experienced Auditors’ Detection of Deception in CEO Narratives

Journal of Accounting Research, Vol. 55, No. 5, 2017
Posted: 12 Mar 2018
Jessen L. Hobson, William J. Mayew, Mark E. Peecher and Mohan Venkatachalam
University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business, University of Illinois at Urbana-Champaign and Duke University - Fuqua School of Business

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deception detection; earnings conference call; fraud; audit

10.

Whose Side are You on Anyway? Using Audit Fees to Identify Vigilant vs. Compliant Directors Among Outside Directors Who Serve on Multiple Audit Committees

Number of pages: 48 Posted: 06 Oct 2015 Last Revised: 04 Apr 2019
Mark E. Peecher, Stephen P. Rowe and Padmakumar Sivadasan
University of Illinois at Urbana-Champaign, University of Arkansas and Tulane University
Downloads 186 (159,352)

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Corporate governance, Audit Committees, Outside directors, Multiple directorships, Earnings quality, Restatements, Director independence

11.

Assurer Reputation for Competence in a Multi-Service Context

Contemporary Accounting Research, Vol. 24, No. 1, Spring 2007
Number of pages: 45 Posted: 07 Dec 2006
Ananda R. Ganguly, Joshua Herbold and Mark E. Peecher
Claremont McKenna College - Robert Day School of Economics and Finance, University of Montana - Department of Accounting and Finance and University of Illinois at Urbana-Champaign
Downloads 152 (189,923)

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reputation, competence, assurance services, auditing

12.

Motivated Perspective Taking: Why Auditors Asked to Step Into Investors’ Shoes Are No More (or Even Less) Apt to View Negative Audit Adjustments As Material

Number of pages: 42 Posted: 02 Aug 2018
Elizabeth C. Altiero, Yoon Ju Kang and Mark E. Peecher
University of Central Florida - Kenneth G. Dixon School of Accounting, University of Massachusetts Amherst and University of Illinois at Urbana-Champaign
Downloads 72 (318,451)

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Materiality, Material, Audit Adjustments, Perspective Taking, Motivated Reasoning

13.

The Settlement Norm (and Exceptions) in Audit Legal Disputes: Insights from Prominent Attorneys

Number of pages: 51 Posted: 29 Mar 2017 Last Revised: 17 Nov 2018
Eldar Maksymov, Jeffrey S. Pickerd, D. Jordan Lowe, Mark E. Peecher and Andrew Reffett
Arizona State University (ASU) - School of Accountancy, The University of Mississippi, Arizona State University (ASU), University of Illinois at Urbana-Champaign and Miami University of Ohio
Downloads 66 (333,760)

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legal disputes, dispute resolution process, settlements, independent auditors, interviews of attorneys

14.

Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?

Number of pages: 52 Posted: 10 Jan 2016 Last Revised: 01 Jun 2018
Tim Bauer, Sean Hillison, Mark E. Peecher and Bradley Pomeroy
University of Waterloo - School of Accounting and Finance, Virginia Tech, University of Illinois at Urbana-Champaign and University of Waterloo
Downloads 56 (365,312)

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advice, audit planning, financial statement fraud, self-other decision making

15.

Difference – or Deficiency – in Judgment? Evaluations of Auditors, and the Joint Effects of Approach Punitiveness and Wise Thinking Disposition

Number of pages: 43 Posted: 14 Aug 2018
Tim Brown, Tracie M. Majors and Mark E. Peecher
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 53 (371,555)

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External Reviews of Audits; Professional Judgment; PCAOB Inspections; AICPA Peer Reviews; Internal Quality Reviews; Wise Thinking; Experience; Myside Bias

16.

The Role of the Attitudes in Auditing Research and Directions for Future Research

Handbook of Attitudes (2019), 2nd Edition, Albarracin, D., & Johnson, B.T. (Eds.) Routledge (Taylor & Francis Group)
Posted: 13 Aug 2018 Last Revised: 21 Nov 2018
Kathryn Kadous, Christine J. Nolder and Mark E. Peecher
Emory University - Goizueta Business School, Suffolk University and University of Illinois at Urbana-Champaign

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auditor, attitudes, professional skepticism, independence, PCAOB, HSM

17.

An Accountability Framework for Financial Statement Auditors and Related Research Questions

Peecher, M. E., et al. An accountability framework for financial statement auditors and related research questions. Accounting, Organizations and Society (2013)
Posted: 16 Oct 2010 Last Revised: 04 Sep 2013
Mark E. Peecher, Ira Solomon and Ken Trotman
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and UNSW Australia Business School, School of Accounting

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Professional judgment, professional skepticism, inspections, audit quality, accountability

18.

The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments

Accounting Review, Volume 85, No. 5, pp. 1763-1787, September 2010
Posted: 04 May 2010 Last Revised: 27 Jan 2011
Mark E. Peecher, M. David Piercey, Jay Rich and Richard M. Tubbs
University of Illinois at Urbana-Champaign, University of Massachusetts Amherst, Illinois State University - College of Business and University of Iowa - Department of Accounting

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Audit team judgments, client pressure, directional goals, active intervention, technical knowledge

19.

The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods

The Accounting Review, Forthcoming
Posted: 12 Feb 2003
Kathryn Kadous, S. Jane Kennedy Jollineau and Mark E. Peecher
Emory University - Goizueta Business School, University of San Diego - School of Business and University of Illinois at Urbana-Champaign

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objectivity, motivated reasoning, financial reporting, earnings quality

20.

Auditors' Hypothesis Testing in Diagnostic Inference Tasks

Journal of Accounting Research, Vol 37, No 1, Spring 1999
Posted: 05 Aug 1999
Clifton E. Brown, Mark E. Peecher and Ira Solomon
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign

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21.

Judging Auditors Technical Knowledge

JOURNAL OF ACCOUNTING RESEARCH,1997
Posted: 23 Jul 1997
S. Jane Kennedy Jollineau and Mark E. Peecher
University of San Diego - School of Business and University of Illinois at Urbana-Champaign

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