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

SCHOLARLY PAPERS

10

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CITATIONS
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5

Scholarly Papers (10)

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 1,379 (12,978)

Abstract:

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Judgment and decision making, accounting, auditing

2.

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
Saint Mary’s University - Sobey School of Business, Saint Mary's University - Sobey School of Business and NHH Norwegian School of Economics
Downloads 992 (21,408)

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

3.

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

Number of pages: 101 Posted: 09 Jan 2015 Last Revised: 05 Apr 2017
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 502 (53,989)

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

4.

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 (62,406)
Citation 2

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risk assessment, strategic analysis, strategic positioning, strategy implementation

5.

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
NHH Norwegian School of Economics, Saint Mary's University - Sobey School of Business and Saint Mary’s University - Sobey School of Business
Downloads 379 (75,944)
Citation 3

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

6.

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

The Accounting Review. May 2015 (Forthcoming)
Number of pages: 51 Posted: 08 Jan 2008 Last Revised: 06 Jan 2015
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 358 (81,160)

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fraud, specialist, audit planning, audit procedures

7.

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 (204,119)

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

8.

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 109 (245,359)

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strategy, governance, directors

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.
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 (316,005)

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

10.

The Importance of the Chief Audit Executive's Communication: Experimental Evidence on Internal Auditors' Judgments in a ‘Two Masters Setting’

International Journal of Auditing, Vol. 19, Issue 3, pp. 166-181, 2015
Number of pages: 16 Posted: 13 Oct 2015
Florian Hoos, Natalia Kochetova and Anne Christine d'Arcy
HEC Paris - Accounting and Management Control Department, Saint Mary’s University - Sobey School of Business and Vienna University of Economics and Business
Downloads 0 (655,519)
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Abstract:

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Corporate governance, internal audit, internal control, audit judgment