Tim Bauer

University of Waterloo - School of Accounting and Finance

Assistant Professor

200 University Avenue West

Waterloo, Ontario N2L 3G1

Canada

SCHOLARLY PAPERS

13

DOWNLOADS

1,663

SSRN CITATIONS
Rank 45,856

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Top 45,856

in Total Papers Citations

18

CROSSREF CITATIONS

2

Scholarly Papers (13)

1.

Specialists’ Evidence Evaluation and Judgments in Audits

Number of pages: 39 Posted: 20 Jun 2016 Last Revised: 30 May 2024
University of Waterloo - School of Accounting and Finance, Emory University and University of Wisconsin - Madison
Downloads 423 (132,352)
Citation 2

Abstract:

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Accounting estimates, audit team interactions, infringement, psychological ownership, specialists, valuation

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 339 (168,092)

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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 67 (644,763)

Abstract:

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3.

Revising Audit Plans to Address Fraud Risk: A Case of ‘Do As I Advise, Not As I Do’?

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 10 Jan 2016 Last Revised: 26 Jan 2020
University of Waterloo - School of Accounting and Finance, Virginia Tech, University of Illinois at Urbana-Champaign and University of Waterloo
Downloads 200 (286,660)
Citation 12

Abstract:

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advice, audit planning, financial statement fraud, self-other decision making

4.

Workplace aggression initiated by clients against accounting professionals

Number of pages: 49 Posted: 25 Nov 2020 Last Revised: 16 Aug 2023
Tim Bauer, Sean M. Hillison and Ala Mokhtar
University of Waterloo - School of Accounting and Finance, Virginia Tech and McMaster University
Downloads 193 (295,972)

Abstract:

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Client-initiated workplace aggression; Coping mechanisms; Client-initiated bullying; Accounting work quality

5.

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

The Accounting Review, Forthcoming. Doi.org/10.2308/accr-52610
Number of pages: 48 Posted: 28 Sep 2018 Last Revised: 15 Oct 2019
University of Waterloo - School of Accounting and Finance, Case Western Reserve University and Emory University
Downloads 178 (318,243)
Citation 2

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

6.

Cataloguing the Marketplace of Assurance Services

Number of pages: 99 Posted: 13 Jan 2023 Last Revised: 19 Jul 2023
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
Downloads 148 (372,369)

Abstract:

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

7.

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

Number of pages: 48 Posted: 21 Aug 2023
Tim Bauer, Sean M. Hillison and Ala Mokhtar
University of Waterloo - School of Accounting and Finance, Virginia Tech and McMaster University
Downloads 115 (452,293)

Abstract:

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

8.

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

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
University of Waterloo - School of Accounting and Finance, Virginia Tech, University of Illinois at Urbana-Champaign and University of Waterloo

Abstract:

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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

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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