Author Page for William F. Messier, Jr.

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

Charles Bame-Aldred, Duane M. Brandon, William F. Messier Jr., Larry Rittenberg and Chad M. Stefaniak

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

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Citation 11

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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 1,612 (13,037)

Citation 3

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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 1,231 (19,787)

Citation 20

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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 1,012 (26,429)

Citation 3

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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 460 (75,238)

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6.

An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements

Number of pages: 60 Posted: 03 Oct 2019 Last Revised: 15 Jun 2020

Aasmund Eilifsen, Finn Kinserdal, William F. Messier Jr. and Thomas McKee

Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, NHH Norwegian School of Economics and Medical University of South Carolina

Downloads 425 (82,617)

Citation 1

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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 408 (86,655)

Citation 4

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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 407 (86,888)

Citation 2

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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 392 (90,718)

Citation 1

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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 380 (94,092)

Citation 7

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

Downloads 350 (103,254)

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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 225 (162,889)

Abstract:

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 125 (270,724)

Citation 1

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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 346 (104,534)

Citation 1

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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

Scott D. Vandervelde, Richard M. Tubbs, Albert Schepanski and William F. Messier Jr.

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 253 (145,699)

Citation 2

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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 165 (215,764)

Citation 2

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Opportunities for Task-Level Research Within the Audit Process

Downloads 144 (241,620)

Citation 13

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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 142 (245,121)

Abstract:

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 (785,122)

Citation 3

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Abstract:

16.

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 141 (245,738)

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17.

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 88 (341,982)

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18.

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 55 (440,347)

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Insights from Company Experts in Valuing Complex Estimates: The Other Side of the Story!

Number of pages: 57 Posted: 09 Feb 2021

Kyrre Kjellevold, Aasmund Eilifsen and William F. Messier Jr.

Norwegian School of Economics (NHH), Department of Accounting, Auditing and Law, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and NHH Norwegian School of Economics

Downloads 52 (451,476)

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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 51 (455,225)

Citation 2

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21.

Auditor Detected Misstatements and the Effect of Information Technology

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 (588,458)

Citation 2

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Abstract:

22.

Are Investors Warned by Disclosure of Conflicts of Interest? The Moderating Effect of Investment Horizon

The Accounting Review, Forthcoming

Posted: 08 Aug 2019 Last Revised: 25 Nov 2019

Yuanyuan Liu, Zhongwei Huang, Like Jiang and William F. Messier Jr.

Xi'an Jiaotong University (XJTU), Cass Business School, City, University of London, University of Melbourne - Faculty of Business and Economics and NHH Norwegian School of Economics

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The Effect of Materiality Disclosures on Investors’ Decision Making

Accounting, Organizations and Society, Forthcoming

Posted: 06 Jan 2018 Last Revised: 28 Jul 2020

Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover and William F. Messier Jr.

University of Oklahoma, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, Brigham Young University and NHH Norwegian School of Economics

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

Auditing: A Journal of Practice & Theory, Forthcoming

Posted: 10 Dec 2016 Last Revised: 25 Nov 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

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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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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 Business School, Department of Financial Reporting & Audit

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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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28.

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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29.

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

William F. Messier, Jr.

NHH Norwegian School of Economics

Norwegian Institute of Public Accountants (DnR) Professor in Auditing

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Scholarly Papers (29)

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Opportunities for Task-Level Research Within the Audit Process

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Auditor Detected Misstatements and the Effect of Information Technology

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