621 Taylor Street
Bethlehem, PA 18015
United States
Lehigh University
SSRN RANKINGS
in Total Papers Downloads
in Total Papers Citations
Financial regulatory regime, Principles-based standards, Rules-based standards, Audit judgments, Public Policy
professional skepticism, auditor performance, hypothesis testing, evidence selection, social contracts
stopping rules, audit judgment, evidence evaluation, sequential sampling
audit judgment, motivated reasoning, cognitive bias, malleability
credit rating agency, investor-pays model, issuer-pays model, conflict of interest, motivated reasoning
Audit Evidence Integration, Averaging, Audit Judgments
audit evidence integration, audit judgments, averaging effect, dual process theory
going concern, auditor reporting, standard-setting, FASB ASC 205-40
earnings-announcement narrative, investor judgment, framing effects, emphasis framing, numeracy, persuadability
Family firms, Fraud risk, External auditors, Corporate governance
remediation, inspection deficiencies, quality control criticisms, global network firms, non-affiliated firms, strategic responses, small audit firms, Non-Big 4, Big 4
auditing standards, gender, LGBTQ+, bias, equity, inclusion
National office consultations; professionalism; commercialism; institutional work; auditor-client relationship; interview method
national office consultations, professionalism, commercialism, institutional work, auditor-client relationship, interview method
auditing; assurance; material weakness remediation; internal controls; PCAOB AS4; standard-setting; value of an audit; demand and supply of auditing
Auditing; Assurance; Material Weakness Remediation; Internal Controls; PCAOB AS4; Standard-Setting; Value of an Audit; Demand and Supply of Auditing
Restatement, Tone, Discretionary Disclosure, Fraud
