Douglas F. Prawitt

Brigham Young University

McAllister/Deloitte Professor

Provo, UT 84602

United States

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SCHOLARLY PAPERS

17

DOWNLOADS
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Top 1,223

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18,811

CITATIONS
Rank 7,515

SSRN RANKINGS

Top 7,515

in Total Papers Citations

63

Scholarly Papers (17)

1.

Internal Audit Quality and Earnings Management

The Accounting Review, Vol. 84, No. 4, pp. 1255-1280, 2009
Number of pages: 42 Posted: 17 Jul 2006 Last Revised: 11 May 2010
Douglas F. Prawitt, Jason L. Smith and David A. Wood
Brigham Young University, University of Nevada, Las Vegas and Brigham Young University - School of Accountancy
Downloads 6,517 (557)
Citation 20

Abstract:

Corporate Governance, Internal Audit Function, Internal Audit Quality, Earnings Management, Abnormal Accruals

2.

Publication Records of Faculty Promoted at the Top 75 Accounting Research Programs

Issues in Accounting Education, Vol. 21, No. 3, pp. 195-218, August 2006
Number of pages: 32 Posted: 16 Aug 2005
Steven M. Glover, Douglas F. Prawitt and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 2,251 (4,255)
Citation 10

Abstract:

Accounting Faculty Publications, Promotion Decisions, Benchmarking Publications, and Promotion and Tenure Committees

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?

Contemporary Accounting Research, Vol. 29, No. 4, 2012
Number of pages: 47 Posted: 29 Jan 2009 Last Revised: 05 Feb 2015
Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,818 (6,363)
Citation 12

Abstract:

Internal Audit Function, Outsourcing, Sarbanes-Oxley Act, Corporate Governance, Financial Reporting Quality, and Accounting Risk

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get it Wrong?

Contemporary Accounting Research, Forthcoming
Posted: 20 Aug 2011 Last Revised: 23 Aug 2011
Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

Abstract:

Internal Audit Function, Outsourcing, Sarbanes-Oxley Act, Corporate Governance, Financial Reporting Quality, Accounting Risk

4.

Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?

Behavioral Research in Accounting, Vol. 23, No. 2, 2011
Number of pages: 37 Posted: 02 Dec 2007 Last Revised: 05 Feb 2015
Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,698 (6,174)
Citation 4

Abstract:

Internal Audit Function, Internal Audit Costs, External Audit Fee, SAS No. 65, and AS 5

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

Number of pages: 32 Posted: 28 Apr 2006
Steven M. Glover, Douglas F. Prawitt and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 1,231 (12,151)
Citation 10

Abstract:

Internal Audit, Outsourcing, External Auditor Reliance

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

Contemporary Accounting Research, Forthcoming
Posted: 22 Jun 2007
Steven M. Glover, Douglas F. Prawitt and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy

Abstract:

Internal Audit, Outsourcing, External Auditor Reliance

6.

Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures

Number of pages: 42 Posted: 11 Jan 2010 Last Revised: 23 Oct 2012
Joseph F. Brazel, Keith L. Jones and Douglas F. Prawitt
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and Brigham Young University
Downloads 988 (16,087)
Citation 1

Abstract:

analytical procedures, auditor, fraud, non-financial measures

7.

Publication Benchmarking Data Based on Faculty Promoted at the Top 75 US Accounting Research Institutions

Issues in Accounting Education, Forthcoming
Number of pages: 41 Posted: 23 Oct 2010 Last Revised: 07 Sep 2011
Brigham Young University, Brigham Young University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 848 (19,735)

Abstract:

accounting faculty publications, promotion decision, benchmarking publications, tenure decisions

8.

The Influence of Audit Structure on Auditors' Performance in High and Low Complexity Task Settings

Number of pages: 30 Posted: 12 Aug 2004
Iris Stuart and Douglas F. Prawitt
California State University, Fullerton and Brigham Young University
Downloads 682 (26,469)
Citation 1

Abstract:

Audit structure, task complexity, firm effects, analytical procedures, audit efficiency

9.

Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change

Accounting Horizons, June 2009
Number of pages: 32 Posted: 23 Nov 2008 Last Revised: 03 Apr 2012
Steven M. Glover, Douglas F. Prawitt and Mark H. Taylor
Brigham Young University, Brigham Young University and Case Western Reserve University - Department of Accountancy
Downloads 503 (39,296)
Citation 4

Abstract:

Auditing Standards Setting, Audit Inspection, PCAOB, Accounting Profession

10.

Trust and Financial Reporting Quality

Journal of Accounting Research, Forthcoming
Number of pages: 52 Posted: 29 Aug 2012 Last Revised: 05 Sep 2014
Jace Garrett, Rani Hoitash and Douglas F. Prawitt
Clemson University, Bentley University - Department of Accountancy and Brigham Young University
Downloads 471 (37,423)

Abstract:

Trust; Information Sharing; Accruals; Internal Control; Misstatements

11.

The Effect of Information Choice on Auditors' Judgments and Confidence

Number of pages: 40 Posted: 25 Jun 2011 Last Revised: 07 Aug 2015
Steven D. Smith, William B. Tayler and Douglas F. Prawitt
Brigham Young University, Brigham Young University and Brigham Young University
Downloads 204 (93,852)
Citation 1

Abstract:

information pursuit, litigation risk, confidence, experience, consequentiality

12.

Trust and Financial Reporting Quality

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Jace Garrett, Rani Hoitash and Douglas F. Prawitt
Clemson University, Bentley University - Department of Accountancy and Brigham Young University

Abstract:

Trust; Information Sharing; Accruals; Internal Control; Misstatements

13.

Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large P&L Accounts: Commentary and Analysis

Auditing: A Journal of Practice & Theory, Vol. 34, No. 3, 2015
Posted: 15 Mar 2014 Last Revised: 30 Jul 2015
Steven M. Glover, Douglas F. Prawitt and Michael S. Drake
Brigham Young University, Brigham Young University and Brigham Young University - Marriott School

Abstract:

Substantive analyst procedures, revenue testing, materiality, audit evidence

14.

Auditors’ Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt

Behavioral Research in Accounting, Volume 26, Issue 1, pp. 131-156.
Posted: 01 Oct 2013 Last Revised: 19 Apr 2014
Joseph F. Brazel, Keith L. Jones and Douglas F. Prawitt
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and Brigham Young University

Abstract:

analytical procedures, audit, fraud, nonfinancial measures

15.

Does Congruence Between Audit Structure and Auditors' Locus of Control Affect Job Performance?

As published in Accounting Review, April 2001
Posted: 14 Dec 2000
Troy A. Hyatt and Douglas F. Prawitt
Seattle University and Brigham Young University

Abstract:

Audit structure, Locus of control, Job performance, Employee/work environment congruence

16.

Adaptive Responses to Time Pressure: The Effects of Experience on Tax Information Search Behavior

BEHAVIORAL RESEARCH IN ACCOUNTING, Vol 9, 1997
Posted: 12 Mar 1997
Brian C. Spilker and Douglas F. Prawitt
Brigham Young University and Brigham Young University

Abstract:

17.

The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance

Posted: 11 Nov 1996
Steven M. Glover, Douglas F. Prawitt and Brian C. Spilker
Brigham Young University, Brigham Young University and Brigham Young University

Abstract: