Justin Leiby

University of Illinois at Urbana-Champaign

Visiting Professor

1206 S 6th St

Champaign, IL 61822

United States

SCHOLARLY PAPERS

16

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3,890

TOTAL CITATIONS
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SSRN RANKINGS

Top 14,590

in Total Papers Citations

99

Scholarly Papers (16)

Do Rewards Encourage Professional Skepticism? It Depends

Number of pages: 48 Posted: 05 Feb 2018 Last Revised: 28 Apr 2021
North Carolina State University - Poole College of Management - Department of Accounting, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City
Downloads 610 (90,495)
Citation 8

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incentives, performance evaluation, professional skepticism, risk aversion

Do Rewards Encourage Professional Skepticism? It Depends

“Do Rewards Encourage Professional Skepticism? It Depends,” with Justin Leiby and Tammie Schaefer. The Accounting Review, 2022, Volume 97 (4): 131-154.
Posted: 13 Aug 2022
North Carolina State University - Poole College of Management - Department of Accounting, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City

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incentives, performance evaluation, professional skepticism, risk aversion; rewards

2.

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 537 (107,705)
Citation 27

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

3.

Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving these Challenges

Number of pages: 44 Posted: 03 Apr 2019 Last Revised: 10 Dec 2020
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Management and UNSW Australia Business School, School of Accounting
Downloads 515 (113,389)
Citation 20

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Experimental research, auditing, online platforms, JDM research, Mechanical Turk, Dynata, Qualtrics Panels

4.

Subjectivity in Professionals' Incentive Systems: Differences between Promotion- and Performance-Based Assessments

Number of pages: 52 Posted: 19 Sep 2011 Last Revised: 09 Dec 2016
Jasmijn C. Bol and Justin Leiby
Tulane University - A.B. Freeman School of Business and University of Illinois at Urbana-Champaign
Downloads 420 (144,576)
Citation 7

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Subjectivity, incentive systems, subjective performance assessment, promotions, professional services firms, decision making processes

5.

How do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence

Number of pages: 53 Posted: 10 Jan 2022 Last Revised: 10 Dec 2024
North Carolina State University - Poole College of Management - Department of Accounting, Vrije Universiteit Amsterdam, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City
Downloads 326 (191,468)
Citation 3

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audit committee, social support, fraud red flag, management attitude, auditor professional skepticism

6.

Status Motives and Agent-to-Agent Information Sharing: How Evolutionary Psychology Shapes Agents' Responses to Control System Design

AAA 2016 Management Accounting Section (MAS) Meeting Paper
Number of pages: 49 Posted: 18 Aug 2015 Last Revised: 23 Sep 2020
Jasmijn C. Bol and Justin Leiby
Tulane University - A.B. Freeman School of Business and University of Illinois at Urbana-Champaign
Downloads 299 (209,982)
Citation 11

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information sharing, controls, evolutionary psychology, incentive contracting, status

7.

Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates

Gold, A., K. Kadous, and J. Leiby. 2024. Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates. The Accounting Review, forthcoming.
Number of pages: 56 Posted: 12 May 2020 Last Revised: 01 Feb 2024
Anna Gold, Kathryn Kadous and Justin Leiby
Vrije Universiteit Amsterdam, Emory University - Goizueta Business School and University of Illinois at Urbana-Champaign
Downloads 261 (241,264)

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Status, Auditing Complex Estimates, Specialists, Advice

8.

Improving Auditors’ Review of Inconsistent Audit Evidence

Number of pages: 27 Posted: 20 Sep 2021 Last Revised: 05 Mar 2024
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign and University of Mississippi
Downloads 252 (250,094)
Citation 1

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Audit review, inconsistent evidence, nonfinancial measures, red flags, regulatory focus

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

Number of pages: 52 Posted: 25 Jun 2016
Warren Robert Knechel and Justin Leiby
University of Auckland Business School and University of Illinois at Urbana-Champaign
Downloads 243 (257,728)
Citation 22

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Status motives, Auditor consultation, Advice, Accounting estimates, Specialists, Evolutionary psychology

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

Journal of Accounting Research, Vol. 54, No. 5, 2016
Posted: 28 Apr 2017
Warren Robert Knechel and Justin Leiby
University of Auckland Business School and University of Illinois at Urbana-Champaign

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Status motives, Auditor consultation, Advice, Accounting estimates, Specialists, Evolutionary psychology

10.

Who Rewards Appropriate Levels of Professional Skepticism?

Number of pages: 39 Posted: 26 Jun 2023 Last Revised: 23 Jan 2024
North Carolina State University - Poole College of Management - Department of Accounting, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City
Downloads 166 (368,741)

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fraud red flag, incentives, performance evaluation, professional skepticism, rewards

11.

Margin of Safety: Life History Strategies and the Effects of Socioeconomic Status and Macroeconomic Conditions on Self-Selection into Accounting

Humanistic Management Association, Research Paper Series No. 17-32
Number of pages: 68 Posted: 13 Jun 2017
Justin Leiby and Paul E. Madsen
University of Illinois at Urbana-Champaign and University of Florida
Downloads 164 (372,665)

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Self-Selection, Accounting Labor Market, Socioeconomic Status, Inequality, Life History Theory, Evolutionary Psychology, Human Capital

12.

Where does the time go? Auditors' commercial effort, professional effort, and audit quality

Number of pages: 83 Posted: 02 Aug 2024
Will Ciconte, Justin Leiby and Marleen Willekens
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and KU Leuven
Downloads 60 (727,462)

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commercialism, audit quality, professionalism, audit effort, compensation, quality control

13.

Inheriting versus Developing Data Analytic Tests and Auditors' Professional Skepticism

Number of pages: 48 Posted: 03 Jan 2025
VU University Amsterdam - Department of Accounting, North Carolina State University - Poole College of Management - Department of Accounting, Vrije Universiteit Amsterdam and University of Illinois at Urbana-Champaign
Downloads 37 (891,983)

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G34, M40, M41, M42 audit data analytics, fraud red flag, professional skepticism, psychological ownership, test development

14.

Audit Firm Reputational Consequences of Alleged Non-Accounting Misconduct by Clients: How Bargaining Power Temporarily Shifts Around Securities Litigation

AUDITING: A Journal of Practice & Theory, DOI: 10.2308/ajpt-52405, Forthcoming
Posted: 25 May 2016 Last Revised: 08 Apr 2020
Dain C. Donelson, Matthew Ege and Justin Leiby
University of Wisconsin-Madison - Department of Accounting and Information Systems, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign

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Securities Litigation, Reputation, Audit Fees, Audit Pricing

15.

Scoundrels or Stars? Theory and Evidence on the Quality of Workers in Online Labor Markets

The Accounting Review, Forthcoming
Posted: 15 Apr 2014 Last Revised: 10 Mar 2016
Miami University Farmer School of Business - Department of Accountancy, Miami University - Department of Accountancy and University of Illinois at Urbana-Champaign

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online labor markets, Mechanical Turk, honesty, effort, performance-based pay

16.

Who Rewards Appropriate Levels Of&Nbsp;Professional Skepticism?

Journal of Business Ethics, 2025, Volume 196: 439-450
North Carolina State University - Poole College of Management - Department of Accounting, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City

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