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

Gies College of Business

1206 South 6th Street

IL 61820

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

  • Gies College of Business

  • University of Illinois College of Law

SCHOLARLY PAPERS

30

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Top 10,028

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126

CROSSREF CITATIONS

21

Scholarly Papers (30)

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1.

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 1,212 (29,243)
Citation 17

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Auditor Judgment Rule, Juror Negligence Training, Critical Audit Matters, Auditor Legal Liability, Reactance, Damages Assessments, Fraud Detectability, Auditor Acquiescence

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 941 (41,914)
Citation 37

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fundamental value, nonfinancial performance, investor, affect as information

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 725 (59,856)
Citation 1

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Auditing, Financial Reporting, Material Misstatements, Audit Quality

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 643 (69,825)
Citation 13

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

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 506 (94,086)
Citation 22

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

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 464 (104,391)
Citation 7

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analysts, expected mispricing, institutional investor, disclosure transparency

7.

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

Downloads 461 (105,213)
Citation 9

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 461 (104,151)
Citation 9

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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

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 377 (132,822)
Citation 3

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proactive behaviors, autonomy, tacit knowledge, regulatory focus, audit quality, coaching

9.

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
Indiana University - Kelley School of Business - Department of Accounting, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign
Downloads 328 (157,049)
Citation 5

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Audit, Data visualization, Classification, Audit procedures

10.

Improving Experienced Auditors’ Detection of Deception in CEO Narratives

Downloads 271 (189,214)
Citation 10

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 271 (188,295)
Citation 10

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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

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 247 (206,698)

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

12.

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 238 (214,251)
Citation 2

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

13.

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 192 (261,829)

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Upskilling, emerging technologies, skill demands, AI-aversion, self-affirmation, specialists

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 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 187 (268,132)
Citation 2

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risk assessment, undetected fraud, auditor liability, auditor foresight, black sheep effect

15.

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 179 (278,525)

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reputation, competence, assurance services, auditing

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 173 (287,045)
Citation 10

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

17.

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

Downloads 154 (316,717)

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, University of Mississippi, Arizona State University (ASU), University of Illinois at Urbana-Champaign and Miami University of Ohio
Downloads 154 (317,010)
Citation 8

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audit litigation; settlement norm; risk management by attorneys; defense of professional jurisdiction

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, 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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audit litigation, settlement norm, attorney risk management, defense of professional jurisdiction

18.

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, University of Mississippi and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 124 (375,073)

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quality control, auditing standards, audit quality, institutional theory, conflicting demands, response strategies

19.

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, University of Mississippi and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 100 (437,857)

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audit litigation, litigators, case merits, Elaboration Likelihood Model

20.

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

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materiality, material, audit differences, perspective taking, motivated reasoning, instrumental bias

21.

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

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fraud risk, earnings management, risk of material misstatement, professional skepticism, wise-thinking disposition

22.

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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audit firm, insurance, knowledge transfer, risk shifting

23.

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

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

24.

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

25.

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

26.

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

27.

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

28.

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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objectivity, motivated reasoning, financial reporting, earnings quality

29.

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

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30.

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

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