Tim Bauer

University of Waterloo - School of Accounting and Finance

Assistant Professor

200 University Avenue West

Waterloo, Ontario N2L 3G1

Canada

SCHOLARLY PAPERS

8

DOWNLOADS

679

CITATIONS

3

Scholarly Papers (8)

1.

The IT Auditor Function on Financial Statement and Integrated Audits: Description of Practice and Avenues for Future Research

Number of pages: 45 Posted: 17 Mar 2015
Tim Bauer and Cassandra Estep
University of Waterloo - School of Accounting and Finance and Emory University
Downloads 281 (107,507)
Citation 4

Abstract:

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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 241 (125,638)

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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 29 (482,465)

Abstract:

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3.

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

Number of pages: 48 Posted: 28 Sep 2018 Last Revised: 29 May 2019
University of Waterloo - School of Accounting and Finance, Case Western Reserve University and Emory University
Downloads 64 (343,493)

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

4.

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

Number of pages: 68 Posted: 10 Jan 2016 Last Revised: 29 Jul 2019
University of Waterloo - School of Accounting and Finance, Virginia Tech, University of Illinois at Urbana-Champaign and University of Waterloo
Downloads 64 (343,493)

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

5.

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

Contemporary Accounting Research, Forthcoming
Posted: 27 Aug 2018
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

6.

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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7.

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 School of Business & 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

8.

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