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: 29 Feb 2020

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 1,109 (24,468)

Citation 17

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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 883 (33,820)

Citation 23

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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 517 (68,533)

Citation 6

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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 461 (78,802)

Citation 13

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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 445 (82,192)

Citation 7

Abstract:

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

Downloads 438 ( 83,721)

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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 438 (82,979)

Citation 9

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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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Improving Experienced Auditors’ Detection of Deception in CEO Narratives

Downloads 245 (157,417)

Citation 10

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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 245 (156,883)

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

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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 218 (176,105)

Citation 2

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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 162 (229,177)

Abstract:

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

Number of pages: 64 Posted: 12 Jan 2021

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

University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign

Downloads 146 (249,782)

Citation 3

Abstract:

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Promoting Proactive Auditing Behaviors

Number of pages: 41 Posted: 21 Jul 2020 Last Revised: 12 Aug 2021

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 145 (251,199)

Citation 6

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

Downloads 126 (279,940)

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

Number of pages: 53 Posted: 29 Mar 2017 Last Revised: 01 Jul 2019

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 126 (281,099)

Citation 4

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

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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 126 (279,940)

Citation 8

Abstract:

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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 95 (339,981)

Abstract:

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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 V. Hetrick, Mark E. Peecher, Andrew Reffett and Aaron F. Zimbelman

D'Amore-McKim School of Business - Accounting Group, University of Illinois at Urbana-Champaign, Miami University of Ohio and University of South Carolina

Downloads 89 (354,156)

Citation 2

Abstract:

16.

The Role of Case Merits in Audit Litigation: Interview Evidence

Number of pages: 44 Posted: 10 Apr 2020 Last Revised: 26 May 2021

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, The University of Mississippi and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 26 (600,391)

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

Contemporary Accounting Research, Forthcoming

Posted: 02 Aug 2021

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

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

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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

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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:

21.

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

Abstract:

22.

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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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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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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25.

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

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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:

27.

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

University of Illinois College of Law

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Scholarly Papers (27)

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