William F. Messier, Jr.

NHH Norwegian School of Economics

Norwegian Institute of Public Accountants (DnR) Professor in Auditing

Helleveien 30

N-5045 Bergen

Norway

SCHOLARLY PAPERS

26

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Top 11,538

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35

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Scholarly Papers (26)

1.

A Summary of Research on External Auditor Reliance on the Internal Audit Function

Auditing: A Journal of Practice & Theory, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 2013-11
Number of pages: 57 Posted: 05 Apr 2012 Last Revised: 13 Jun 2013
Washington State University, Auburn University, NHH Norwegian School of Economics, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of South Carolina
Downloads 1,796 (8,458)

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External Audit, Internal Audit, Reliance

2.

A Review and Integration of Empirical Research on Materiality: Two Decades Later

Auditing: A Journal of Practice & Theory, November 2005
Number of pages: 51 Posted: 28 Aug 2005
William F. Messier, Jr., Nonna Martinov-Bennie and Aasmund Eilifsen
NHH Norwegian School of Economics, Macquarie University - Faculty of Business and Economics and Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law
Downloads 1,553 (10,720)

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Materiality, materiality bases, quantitative and qualitative materiality factors

3.

Materiality Guidance of the Major Public Accounting Firms

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 42 Posted: 08 Jun 2013 Last Revised: 24 Jul 2014
Aasmund Eilifsen and William F. Messier, Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and NHH Norwegian School of Economics
Downloads 1,112 (18,065)

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Materiality, Tolerable misstatement, Misstatements, Group audits

4.

Auditor Business Process Analysis and Linkages Among Auditor Risk Judgements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 30 Posted: 27 Mar 2010 Last Revised: 30 Jul 2015
Natalia Kochetova, Thomas M. Kozloski and William F. Messier, Jr.
Saint Mary’s University - Sobey School of Business, Saint Mary's University - Sobey School of Business and NHH Norwegian School of Economics
Downloads 992 (21,412)

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Business Process Analysis, Risk Assessment, Risk of Material Misstatement, Business Risk Identification, Risk-based Audits

5.

Strategic Analysis and Auditor Risk Judgments

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 38 Posted: 24 Nov 2004 Last Revised: 30 Nov 2011
Natalia Kochetova and William F. Messier, Jr.
Saint Mary’s University - Sobey School of Business and NHH Norwegian School of Economics
Downloads 447 (62,422)

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risk assessment, strategic analysis, strategic positioning, strategy implementation

6.

The Association between Internal Audit Operations-Related Services and Firm Operating Performance

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 53 Posted: 10 Dec 2016 Last Revised: 07 Jun 2019
Like Jiang, William F. Messier, Jr. and David A. Wood
University of Melbourne - Faculty of Business and Economics, NHH Norwegian School of Economics and Brigham Young University - School of Accountancy
Downloads 402 (70,975)

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internal audit function, consulting services, operating performance, outsourcing, CBOK

7.

The Influence of PCAOB Regulatory Actions and Engagement Risk on Auditors’ Internal Audit Reliance Decisions

Number of pages: 33 Posted: 21 Sep 2010 Last Revised: 10 Sep 2012
Julie Petherbridge and William F. Messier, Jr.
affiliation not provided to SSRN and NHH Norwegian School of Economics
Downloads 399 (71,548)

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Internal Audit Function, Engagement Risk, PCAOB Inspection Process, Audit Tests

8.

Improving the Effectiveness of Engagement Quality Review

Number of pages: 51 Posted: 16 Sep 2007
Kathryn K. Epps and William F. Messier, Jr.
Kennesaw State University and NHH Norwegian School of Economics
Downloads 387 (74,195)

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Engagement quality review, concurring/second partner review, auditor performance appraisals, information acquisition and recall

9.

An Analysis of SEC and PCAOB Enforcement Actions Against Engagement Quality Reviewers

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 37 Posted: 23 Apr 2009 Last Revised: 28 Dec 2009
William F. Messier, Jr., Thomas M. Kozloski and Natalia Kochetova
NHH Norwegian School of Economics, Saint Mary's University - Sobey School of Business and Saint Mary’s University - Sobey School of Business
Downloads 379 (75,964)

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Engagement quality review, SEC Enforcement Actions, and PCAOB Disciplinary Proceedings

10.

The Effect of Materiality Disclosures on Investors’ Decision Making

Number of pages: 51 Posted: 06 Jan 2018 Last Revised: 21 Dec 2018
University of Oklahoma, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, Brigham Young University and NHH Norwegian School of Economics
Downloads 366 (79,173)

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audit report, investment decisions, investors, materiality disclosure

11.

The Effects of Serving Two Masters and Using the Internal Audit Function as a Management Training Ground on Internal Auditors' Objectivity

Number of pages: 33 Posted: 22 Nov 2013 Last Revised: 13 Jul 2014
Florian Hoos, William F. Messier, Jr., Jason L. Smith and Paulette Tandy
HEC Paris - Accounting and Management Control Department, NHH Norwegian School of Economics, University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Downloads 327 (90,055)

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Internal auditors, internal audit function, objectivity, management training ground

12.

An Approach to Learning Risk-Based Auditing

Journal of Accounting Education Vol 32(2) 2014
Number of pages: 29 Posted: 19 Aug 2012 Last Revised: 25 Jun 2014
William F. Messier, Jr.
NHH Norwegian School of Economics
Downloads 327 (90,055)

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Auditing, Risk-Based Auditing Business Risk Analysis, Analytical Procedures

13.

Experimental Tests of a Descriptive Theory of Combined Auditee Risk Assessment

Auditing: A Journal of Practice & Theory, Vol. 28, No. 2, 2009
Number of pages: 34 Posted: 25 Jan 2007 Last Revised: 14 Aug 2015
University of South Carolina - Darla Moore School of Business, University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and NHH Norwegian School of Economics
Downloads 251 (119,518)

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Auditee risk assessment, Normative models, Descriptive models, Information integration, Psychological measurement

The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions

Number of pages: 41 Posted: 11 May 2017
Aasmund Eilifsen, Erin Hamilton and William F. Messier, Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, University of Nevada, Las Vegas and NHH Norwegian School of Economics
Downloads 178 (165,777)

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audit reporting; disclosures; estimation uncertainty; fair value estimates; materiality; sensitivity analysis

The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions

Number of pages: 42 Posted: 25 Apr 2019
Aasmund Eilifsen, Erin Hamilton and William F. Messier, Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, University of Nevada, Las Vegas and NHH Norwegian School of Economics
Downloads 35 (446,735)

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audit reporting; disclosures; estimation uncertainty; fair value estimates; materiality; sensitivity analysis.

15.

Can Audit Partners Predict Subordinates' Ability to Detect Errors?

Journal of Accounting Research, Forthcoming
Number of pages: 39 Posted: 23 May 2008
William F. Messier, Jr., Vincent Owhoso and Carter Rakovski
NHH Norwegian School of Economics, Northern Kentucky University and California State University, Fullerton
Downloads 163 (178,961)

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Optimism Bias, Overconfidence, Audit Partners, Error Detection

Opportunities for Task-Level Research Within the Audit Process

International Journal of Auditing, Forthcoming
Number of pages: 21 Posted: 19 May 2010 Last Revised: 06 Jun 2010
William F. Messier, Jr.
NHH Norwegian School of Economics
Downloads 139 (204,759)

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Audit research, Audit tasks

Opportunities for Task-Level Research Within the Audit Process

International Journal of Auditing, Vol. 14, No. 3, pp. 320-328, November 2010
Number of pages: 9 Posted: 27 Sep 2010
William F. Messier, Jr.
NHH Norwegian School of Economics
Downloads 2 (655,156)
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17.

Improving Auditors’ Fraud Judgments Using a Frequency Response Mode

Contemporary Accounting Research, Forthcoming
Number of pages: 40 Posted: 28 Aug 2010
Natalia Kochetova, William F. Messier, Jr. and Aasmund Eilifsen
Saint Mary’s University - Sobey School of Business, NHH Norwegian School of Economics and Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law
Downloads 139 (204,161)

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Base Rate Neglect, Fraud Risk, Frequency Response Mode, Probabilistic Judgment

18.

Mitigating the Dilution Effect in Auditors’ Judgments Using a Frequency Response Mode

Behavioral Research in Accounting, Forthcoming
Number of pages: 47 Posted: 24 May 2015 Last Revised: 06 Mar 2019
Aasmund Eilifsen, Natalia Kochetova and William F. Messier, Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, Saint Mary’s University - Sobey School of Business and NHH Norwegian School of Economics
Downloads 73 (316,062)

Abstract:

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Dilution; Fraud risk; Frequency response mode; Non-diagnostic information

19.

An Updated Analysis of Enforcement Actions Against Engagement Quality Reviewers

Kraussman, M. and W. F. Messier, Jr. 2015. An updated analysis of enforcement actions against engagement quality reviewers. Current Issues in Auditing, Forthcoming.
Number of pages: 22 Posted: 10 Nov 2014 Last Revised: 07 May 2015
Mike Kraussman and William F. Messier, Jr.
University of Nevada, Las Vegas and NHH Norwegian School of Economics
Downloads 51 (377,809)

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Engagement quality review, SEC Enforcement Actions, PCAOB Disciplinary Proceedings, Due professional care, Professional skepticism

20.

The Effects of Time Pressure on the Belief Revisions of Nonprofessional Investors

Number of pages: 70 Posted: 06 Jan 2017 Last Revised: 20 Mar 2018
Christian Pietsch, William F. Messier, Jr. and Robyn Raschke
RSM Erasmus University Rotterdam, NHH Norwegian School of Economics and University of Nevada, Las Vegas
Downloads 26 (478,459)

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Time pressure, order of information, belief revision, nonprofessional investors

21.

Auditor Detected Misstatements and the Effect of Information Technology

International Journal of Auditing, Vol. 8, No. 3, pp. 223-235, November 2004
Number of pages: 13 Posted: 02 Nov 2004
William F. Messier, Jr., Aasmund Eilifsen and Lizabeth Austen
NHH Norwegian School of Economics, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and East Carolina University - Department of Accounting
Downloads 24 (489,343)
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22.

The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature in a Pressure-Arousal-Effort-Performance Framework

Behavioral Research in Accounting, No. 2, 2017
Posted: 20 May 2016 Last Revised: 06 Mar 2017
Christian Pietsch and William F. Messier, Jr.
RSM Erasmus University Rotterdam and NHH Norwegian School of Economics

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order effects, time pressure, belief revision

23.

Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality and Client Pressure on Auditors' Judgments

The Accounting Review 93 (4), 335–357
Posted: 09 Oct 2015 Last Revised: 21 Sep 2018
William F. Messier, Jr. and Martin Schmidt
NHH Norwegian School of Economics and ESCP Europe Berlin, Department of Financial Reporting & Audit

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Client pressure, Materiality, Motivated reasoning, Offsetting misstatements

24.

The Effects of Client Management Concessions and Ingratiation Attempts on Auditors’ Trust and Proposed Adjustments

Messier, W. F. Jr., J. C. Robertson and C. A. Simon. 2015. The effects of client management concessions and ingratiation attempts on auditors’ trust and proposed adjustments. Advances in Accounting 31 (1): 80-90.
Posted: 06 Mar 2012 Last Revised: 23 May 2015
William F. Messier, Jr., Jesse C. Robertson and Chad Simon
NHH Norwegian School of Economics, University of North Texas and Utah State University - School of Accountancy

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audit judgment, misstatements, trust, ingratiation

25.

Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?

Messier, W. F., Jr., C. A. Simon and J. L. Smith. 2013. Two decades of behavioral research on analytical procedures: What have we learned? Auditing: A Journal of Practice & Theory (February): 139-181.
Posted: 28 Jul 2011 Last Revised: 20 May 2015
William F. Messier, Jr., Chad Simon and Jason L. Smith
NHH Norwegian School of Economics, Utah State University - School of Accountancy and University of Nevada, Las Vegas

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analytical procedures, risk assessment procedures, auditing standards

26.

The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision

Messier, W.F., J.K. Reynolds, C.A. Simon, and D.A. Wood. 2011. The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor’s Reliance Decision. The Accounting Review 86 (6): 2131-2154.
Posted: 28 Jan 2009 Last Revised: 20 May 2015
William F. Messier, Jr., J. Kenneth Reynolds, Chad Simon and David A. Wood
NHH Norwegian School of Economics, Florida State University, Utah State University - School of Accountancy and Brigham Young University - School of Accountancy

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Internal Audit Function, Internal Audit Quality, Management Training Ground, and External Audit Fees