Tim Bauer

University of Waterloo - School of Accounting and Finance

Associate Professor

200 University Avenue West

Waterloo, Ontario N2L 3G1

Canada

SCHOLARLY PAPERS

15

DOWNLOADS

1,592

TOTAL CITATIONS

6

Scholarly Papers (15)

1.

Specialists’ Evidence Evaluation and Judgments in Audits

Number of pages: 42 Posted: 20 Jun 2016 Last Revised: 04 Apr 2025
University of Waterloo - School of Accounting and Finance, Emory University - Goizueta Business School and University of Wisconsin - Madison
Downloads 499 (121,703)
Citation 2

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Accounting estimates, audit team interactions, infringement, psychological ownership, specialists, valuation, fair value, threats to ownership

Corporate Reporting Awards and Financial Reporting Quality

Number of pages: 47 Posted: 11 Jan 2010 Last Revised: 14 Nov 2014
Tim Bauer and J. Efrim Boritz
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 384 (163,732)
Citation 1

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reporting awards; financial reporting quality; earnings quality; earnings transparency

Corporate Reporting Awards and Financial Reporting Quality

CAAA Annual Conference 2011
Number of pages: 36 Posted: 18 Jan 2011
Tim Bauer and J. Efrim Boritz
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 76 (682,469)

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3.

Workplace incivility initiated by clients against accounting professionals

Number of pages: 46 Posted: 25 Nov 2020 Last Revised: 10 Apr 2025
Tim Bauer, Sean M. Hillison and Ala Mokhtar
University of Waterloo - School of Accounting and Finance, Virginia Tech and McMaster University
Downloads 217 (299,197)

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incivility, accounting, professionals

4.

The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting

The Accounting Review, Vol. 95, Iss. 4, 2020 [10.2308/accr-52610]
Number of pages: 48 Posted: 28 Sep 2018 Last Revised: 11 Apr 2025
University of Waterloo - School of Accounting and Finance, Case Western Reserve University and Emory University - Goizueta Business School
Downloads 211 (310,084)
Citation 2

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Internal Controls Over Financial Reporting, Audit Quality, Material Weaknesses, Psychological Licensing

5.

The influence of client incivility and coping strategies on audit professionals' judgments

Number of pages: 47 Posted: 21 Aug 2023 Last Revised: 11 Apr 2025
Tim Bauer, Sean M. Hillison and Ala Mokhtar
University of Waterloo - School of Accounting and Finance, Virginia Tech and McMaster University
Downloads 197 (327,592)
Citation 1

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Client incivility, coping strategies, audit professionals, judgment quality, audit quality

6.

CPA Familiarity with Emerging Technologies and Tools

Number of pages: 39 Posted: 10 Apr 2025 Last Revised: 11 Apr 2025
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance, University of Waterloo, University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads 8 (1,284,555)

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certified public accountants, chartered professional accountants, familiarity, survey, technologies, tools

7.

Cataloguing the Marketplace of Assurance Services

Auditing: A Journal of Practice & Theory, volume 43, issue 3, 2024[10.2308/AJPT-2022-196]
Posted: 13 Jan 2023 Last Revised: 11 Apr 2025
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance, University of Waterloo, University of Waterloo, University of Waterloo - School of Accounting and Finance and University of Waterloo

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assurance services, CPA firms, criteria, expansion, roundtables, subject matter, web search

8.

Revising Audit Plans to Address Fraud Risk: A Case of 'Do as I Advise, Not as I Do'?

Contemporary Accounting Research, volume 37, issue 4, 2020[10.1111/1911-3846.12590]
Posted: 23 Feb 2020 Last Revised: 10 Apr 2025
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

9.

Deploying ‘Connectors’: A Control to Manage Employee Turnover Intentions?

Accounting, Organizations and Society, Vol. 79, 2019
Posted: 06 Dec 2019
Willamette University - Atkinson Graduate School of Management, University of Waterloo - School of Accounting and Finance, University of Illinois at Urbana-Champaign - Department of Accountancy and University of New Mexico - Department of Accounting

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Connector, Turnover intentions, Employee retention, Personnel controls, Work group dynamics

10.

One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process

2019. Contemporary Accounting Research 36 (4): 2142-2177 doi.org/10.1111/1911-3846.12490
Posted: 27 Aug 2018 Last Revised: 26 Jan 2020
Tim Bauer and Cassandra Estep
University of Waterloo - School of Accounting and Finance and Emory University - Goizueta Business School

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audit team integration, IT specialists, relationship quality, collective team identity

11.

Group Judgment and Decision Making in Auditing: Past and Future Research

2015. Accounting, Organizations and Society 47: 56-72
Posted: 11 Mar 2016
UNSW Australia Business School, School of Accounting, University of Waterloo - School of Accounting and Finance and UNSW Australia Business School, School of Accounting

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12.

The Financial Performance of Global Information and Communication Technology Companies

2012. Journal of Information Systems 26 (2): 119-152
Posted: 10 Mar 2016
University of Waterloo - School of Accounting and Finance, Chapman University - The George L. Argyros College of Business and Economics and University of Waterloo - School of Accounting and Finance

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financial performance, tax environment, cost of capital, industry focus, information and communication technology industry

13.

The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments

2015. The Accounting Review 90 (1): 95-114
Posted: 20 Jun 2014 Last Revised: 10 Mar 2016
Tim Bauer
University of Waterloo - School of Accounting and Finance

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auditor independence, professional skepticism, professional identity, client identity, identity salience, identity strength

14.

Group Judgment and Decision Making in Auditing:&Nbsp;Research in the Time of Covid-19 and Beyond

Auditing: A Journal of Practice & Theory, volume 41, issue 1, 2022[10.2308/AJPT-2020-147]
University of Waterloo - School of Accounting and Finance, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting

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auditor interactions, audit teams, group judgment and decision-making research, COVID-19 pandemic, virtual teamwork

15.

The relationship between trust and types of compliance: Regulation and compliance on Bay Street and Wall Street

Number of pages: 38
Tim Bauer, Andrew M. Bauer and Dean Curran
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and University of Calgary
Downloads 0

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financial regulation, compliance, letter and spirit of the law, trust and power, Canada and the US financial systems