Natalia Kochetova

Saint Mary’s University - Sobey School of Business

SB 318, Dept. of Accounting

Sobey School of Business, Saint Mary's University

Halifax, Nova Scotia B3H 3C3

Canada

  • Saint Mary’s University - Sobey School of Business

    • Email
    • Tel: 902-420-5800
    • Fax: 902-420-5011
SCHOLARLY PAPERS

10

DOWNLOADS
Rank 18,585

SSRN RANKINGS

Top 18,585

in Total Papers Downloads

5,746

TOTAL CITATIONS
Rank 29,482

SSRN RANKINGS

Top 29,482

in Total Papers Citations

18

Scholarly Papers (10)

Actions:
Email selected abstracts
1.

Judgment and Decision Making Accounting Research: A Quest to Improve the Production, Certification, and Use of Accounting Information

Number of pages: 46 Posted: 20 Apr 2004
Natalia Kochetova and Steven Salterio
Saint Mary’s University - Sobey School of Business and Queen's University - Smith School of Business
Downloads 1,453 (28,620)

Abstract:

Loading...

Judgment and decision making, accounting, auditing

2.

Auditors’ and Specialists’ Views About the Use of Specialists During an Audit

Behavioral Research in Accounting (2020) 32 (2): 15–40. https://doi.org/10.2308/BRIA-19-064
Number of pages: 101 Posted: 09 Jan 2015 Last Revised: 24 Nov 2021
J. Efrim Boritz, Natalia Kochetova, Linda A. Robinson and Christopher Wong
University of Waterloo - School of Accounting and Finance, Saint Mary’s University - Sobey School of Business, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - Accounting
Downloads 1,132 (41,246)
Citation 6

Abstract:

Loading...

specialist, expert, use of specialists in an audit, use of experts in an audit, qualitative study, content analysis, auditing

3.

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 1,079 (44,166)
Citation 3

Abstract:

Loading...

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

4.

Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?

The Accounting Review. Vol. 90 (May) 2015: 881-915
Number of pages: 51 Posted: 08 Jan 2008 Last Revised: 09 Dec 2021
J. Efrim Boritz, Natalia Kochetova and Linda A. Robinson
University of Waterloo - School of Accounting and Finance, Saint Mary’s University - Sobey School of Business and University of Waterloo - School of Accounting and Finance
Downloads 513 (117,686)
Citation 5

Abstract:

Loading...

fraud, specialist, audit planning, audit procedures

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 511 (118,221)

Abstract:

Loading...

risk assessment, strategic analysis, strategic positioning, strategy implementation

6.

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 470 (130,704)
Citation 4

Abstract:

Loading...

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

7.

Strategic Performance Information and Canadian Board Involvement in Strategy Related Issues: A Field Study

CAAA Annual Conference 2012
Number of pages: 28 Posted: 15 Jan 2012
Anthony C. Atkinson, Natalia Kochetova and Alan Webb
University of Waterloo, Saint Mary’s University - Sobey School of Business and University of Waterloo - School of Accounting and Finance
Downloads 200 (322,842)

Abstract:

Loading...

strategy, governance, directors

8.

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 NHH Norwegian School of Economics
Downloads 176 (362,774)

Abstract:

Loading...

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

9.

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.
NHH Norwegian School of Economics, Saint Mary’s University - Sobey School of Business and NHH Norwegian School of Economics
Downloads 141 (437,283)

Abstract:

Loading...

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

10.

Strategy and Business Model Disclosures in Annual Reports: The Role of Legal Regime

British Accounting Review, Forthcoming
Number of pages: 53 Posted: 21 Feb 2023
Vasiliki E. Athanasakou, Abdlmutaleb Boshanna, Natalia Kochetova and Georgios Voulgaris
Saint Mary's University, Canada - Sobey School of Business, Dalhousie University, Saint Mary’s University - Sobey School of Business and The University of Manchester - Alliance Manchester Business School
Downloads 71 (697,906)

Abstract:

Loading...

strategy and business model reporting, information asymmetry, Canada