Author Page for Mark E. Peecher

A Catch-22 in Audit Litigation? Interventions that Decrease Assessed Auditor Culpability by Reducing Assessed Fraud Detectability and Auditor Acquiescence Generate Reactance Effects that Increase Assessed Damages

Number of pages: 63 Posted: 21 Aug 2014 Last Revised: 16 Jul 2023

Tim Brown, Tracie M. Majors and Mark E. Peecher

University of South Carolina - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign

Downloads 1,255 (32,480)

Citation 17

Abstract:

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 Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 986 (45,863)

Citation 48

Abstract:

3.

Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence

Number of pages: 78 Posted: 08 Jun 2023 Last Revised: 24 Jun 2023

Eldar Maksymov, Mark E. Peecher, Andrew Sutherland and Joseph Weber

Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign, Massachusetts Institute of Technology and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 855 (55,837)

Citation 2

Abstract:

4.

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

Elliott, W.B., K. Fanning, and M.E. Peecher, Do Investors Value Higher Financial-Reporting Quality, and Can Expanded Audit Reports Unlock This Value?, The Accounting Review, Forthcoming, March 2020

Number of pages: 55 Posted: 11 Mar 2018 Last Revised: 20 Oct 2020

W. Brooke Elliott, Kirsten Fanning and Mark E. Peecher

University of Illinois at Urbana-Champaign, DePaul University and University of Illinois at Urbana-Champaign

Downloads 697 (73,170)

Citation 20

Abstract:

5.

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 529 (103,498)

Citation 26

Abstract:

6.

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, affiliation not provided to SSRN and University of Illinois at Urbana-Champaign

Downloads 485 (114,979)

Citation 7

Abstract:

7.

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

Downloads 484 (115,243)

Citation 9

2

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 - Goizueta Business School, Maastricht University School of Business and Economics and University of Illinois at Urbana-Champaign

Downloads 484 (113,913)

Citation 9

Abstract:

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 - Goizueta Business School, Maastricht University School of Business and Economics and University of Illinois at Urbana-Champaign

Abstract:

8.

Promoting Proactive Auditing Behaviors

Number of pages: 48 Posted: 21 Jul 2020 Last Revised: 04 Aug 2023

Mark E. Peecher, Michael Ricci and Yuepin (Daniel) Zhou

University of Illinois at Urbana-Champaign, University of Florida - Fisher School of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 460 (122,767)

Citation 5

Abstract:

9.

The Joint Effects of Rich Data Visualization and Audit Procedure Categorization on Auditor Judgment

Number of pages: 53 Posted: 12 Jan 2021

Spencer B. Anderson, Jessen L. Hobson and Mark E. Peecher

Indiana University - Kelley School of Business - Department of Accounting, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign

Downloads 435 (130,755)

Citation 8

Abstract:

10.

Upskilling Auditors in the Face of Changing Skills Requirements: Does Self-Affirmation Help Overcome Aversion to AI-Based Specialist Advice?

Number of pages: 43 Posted: 18 Apr 2023

Mark E. Peecher, Christian P.R. Pietsch, Sebastian Stirnkorb and Isaac L. Yamoah

University of Illinois at Urbana-Champaign, Erasmus University Rotterdam, University of Amsterdam and The University of Illinois at Urbana-Champaign

Downloads 425 (134,309)

Abstract:

11.

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 South Carolina - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign

Downloads 292 (202,625)

Abstract:

12.

Improving Experienced Auditors’ Detection of Deception in CEO Narratives

Downloads 281 (210,694)

Citation 10

2

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 281 (209,371)

Citation 10

Abstract:

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

Abstract:

13.

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 Louisiana State University, Baton Rouge - Department of Accounting

Downloads 250 (236,849)

Citation 2

Abstract:

14.

The Effects of Accurate Fraud Risk Assessment on Audit Professionals’ Judgments of Auditor Performance in Cases of Undetected Fraud: Evidence of Shifting Standards

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3716630

Number of pages: 40 Posted: 18 Dec 2020

Kamber D. Vittori, Mark E. Peecher, Andrew Reffett and Aaron F. Zimbelman

Northeastern University - Accounting Group, University of Illinois at Urbana-Champaign, Miami University of Ohio and University of South Carolina - Department of Accounting

Downloads 235 (251,691)

Citation 3

Abstract:

15.

Managing Quality Control Systems: How Audit Firms Experience and Navigate Conflicting Institutional Demands

Number of pages: 53 Posted: 01 Feb 2023 Last Revised: 13 Apr 2023

Christie Hayne, Mark E. Peecher, Jeffrey S. Pickerd and Yuepin (Daniel) Zhou

University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, Brigham Young University - School of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 208 (282,324)

Abstract:

16.

Revising Audit Plans to Address Fraud Risk: A Case of ‘Do As I Advise, Not As I Do’?

Contemporary Accounting Research, Forthcoming

Number of pages: 56 Posted: 10 Jan 2016 Last Revised: 26 Jan 2020

Tim Bauer, Sean M. 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 207 (283,587)

Citation 12

Abstract:

17.

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 191 (305,158)

Abstract:

18.

How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators

Number of pages: 47 Posted: 10 Apr 2020 Last Revised: 10 May 2023

Eldar Maksymov, Mark E. Peecher, Jeffrey S. Pickerd and Yuepin (Daniel) Zhou

Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign, Brigham Young University - School of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 180 (321,819)

Abstract:

19.

The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys

Downloads 177 (326,706)

2

The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys

Number of pages: 53 Posted: 29 Mar 2017 Last Revised: 22 Jul 2022

Eldar Maksymov, Jeffrey S. Pickerd, D. Jordan Lowe, Mark E. Peecher and Andrew Reffett

Arizona State University (ASU) - School of Accountancy, Brigham Young University - School of Accountancy, Arizona State University (ASU), University of Illinois at Urbana-Champaign and Miami University of Ohio

Downloads 177 (326,277)

Citation 14

Abstract:

The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys

Contemporary Accounting Research, Forthcoming

Posted: 16 Oct 2019

Eldar Maksymov, Jeffrey S. Pickerd, D. Jordan Lowe, Mark E. Peecher and Andrew Reffett

Arizona State University (ASU) - School of Accountancy, Brigham Young University - School of Accountancy, Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign and Miami University of Ohio

Abstract:

20.

Investor Ethnicity and Investor Relations Responsiveness: A Field Experiment

Number of pages: 51 Posted: 08 Oct 2024

Nerissa C. Brown, Mark E. Peecher, Sebastian Stirnkorb and Isaac L. Yamoah

University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Amsterdam and The University of Illinois at Urbana-Champaign

Downloads 62 (672,102)

Abstract:

21.

Motivated Perspective Taking: Why Prompting Auditors to Take an Investor’s Perspective Makes Them Treat Identified Audit Differences as Less Material

Contemporary Accounting Research 39 (1): 339-370

Posted: 02 Aug 2021 Last Revised: 07 Apr 2023

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

Abstract:

22.

Do Stronger Wise-Thinking Dispositions Facilitate Auditors’ Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?

Contemporary Accounting Research, Forthcoming

Posted: 07 May 2021

Billy E. Brewster, Alex J. Johanns, Mark E. Peecher and Ira Solomon

Texas State University, University of Kentucky, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign

Abstract:

23.

Beyond Risk Shifting: The Knowledge-Transferring Role of Audit Liability Insurers

Contemporary Accounting Research, Forthcoming

Posted: 08 Feb 2021

Michele Lynn Frank, Michele Lynn Frank, Eldar Maksymov, Mark E. Peecher and Andrew Reffett

Miami University of OhioUniversity of Pittsburgh - Katz Graduate School of Business, Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign and Miami University of Ohio

Abstract:

24.

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

Contemporary Accounting Research, Forthcoming

Posted: 23 Feb 2020

Tim Bauer, Sean M. 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

Abstract:

25.

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: 27 May 2024

Kathryn Kadous, Christine J. Nolder and Mark E. Peecher

Emory University - Goizueta Business School, Suffolk University and University of Illinois at Urbana-Champaign

Abstract:

26.

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

Abstract:

27.

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

Abstract:

28.

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

Abstract:

29.

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

Posted: 12 Feb 2003

Kathryn Kadous, S. Jane (Kennedy) Jollineau and Mark E. Peecher

Emory University - Goizueta Business School, Chapman University - The George L. Argyros School of Business & Economics and University of Illinois at Urbana-Champaign

Abstract:

30.

Auditors' Hypothesis Testing in Diagnostic Inference Tasks

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

Abstract:

31.

Judging Auditors Technical Knowledge

JOURNAL OF ACCOUNTING RESEARCH,1997

Posted: 23 Jul 1997

S. Jane (Kennedy) Jollineau and Mark E. Peecher

Chapman University - The George L. Argyros School of Business & Economics and University of Illinois at Urbana-Champaign

Mark E. Peecher

University of Illinois at Urbana-Champaign

Deloitte Professor of Accountancy

Gies College of Business

University of Illinois College of Law

31

Top 10,636

8,694

Top 9,049

171

21

Scholarly Papers (31)

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract: