Brian Fitzgerald

College of William and Mary - Mason School of Business

P.O. Box 8795

Williamsburg, VA 23187-8795

United States

  • College of William and Mary - Mason School of Business

SCHOLARLY PAPERS

5

DOWNLOADS

1,951

TOTAL CITATIONS

16

Scholarly Papers (5)

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1.

Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions

Number of pages: 42 Posted: 02 Apr 2012
Stephen Kwaku Asare, Brian Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric Michael Negangard, Eric Michael Negangard and Christopher J. Wolfe
University of Florida - Fisher School of Accounting, College of William and Mary - Mason School of Business, Bentley University, Virginia Tech - Department of Accounting and Information Systems, University of VirginiaUniversity of Virginia and Texas A&M University - Department of Accounting
Downloads 1,481 (28,161)
Citation 16

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Auditor judgment and decision making, internal controls, Sarbanes-Oxley Act, literature synthesis

2.

Audit Partner Tenure and Reported Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Mays Business School Research Paper No. 2446677
Number of pages: 58 Posted: 07 Jun 2014 Last Revised: 08 Jul 2018
Brian Fitzgerald, Thomas C. Omer and Anne Thompson
College of William and Mary - Mason School of Business, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 448 (140,687)

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Internal control opinions, audit partner rotation and tenure, audit quality, not-for-profit sector

3.

Resisting Management Influence: Auditor Characteristics that Inhibit Motivated Reasoning

Number of pages: 48 Posted: 30 Apr 2025
Brian Fitzgerald, Brent Garza, Emily Shafron and Kecia Smith
College of William and Mary - Mason School of Business, Texas A&M University - Department of Accounting, Texas A&M University - College of Business and Technology and North Carolina A&T State University
Downloads 22 (1,136,536)

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Management Preferences, Management Influence, Motivated Reasoning, Audit Quality, Auditor Characteristics

4.

When Do Independent Estimates Reduce Management’s Influence?

Posted: 25 Oct 2023
Emily Blum, Brian Fitzgerald and Brent Garza
Texas A&M University - Department of Accounting, College of William and Mary - Mason School of Business and Texas A&M University - Department of Accounting

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Accounting Estimates, Independent Estimates, Management Preferences, Persuasion Attempts, Audit Quality, Sourced Information Cue, Developed Information Cue

5.

Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Contemporary Accounting Research, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 3012032
Posted: 03 Aug 2017
Brian Fitzgerald, Thomas C. Omer and Anne Thompson
College of William and Mary - Mason School of Business, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

Abstract:

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internal control opinions, audit partner tenure and rotation, audit quality, not-for-profit sector