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Remembering fraud in the future : investigating and improving auditors' attention to fraud during audit testing

Austin, Ashley A. - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 925-951

Persistent link: https://www.econbiz.de/10014289160

Constituent input on regulatory initiatives : a machine-learning approach to efficiently and effectively analyze unstructured data

Ferguson, Daniel P.; Harris, M. Kathleen; Williams, L. Tyler - In: The journal of information systems : JIS ; a semiannual … 37 (2023) 3, pp. 119-138

Persistent link: https://www.econbiz.de/10014431258

Accounting for partisanship and politicization : employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States

Eutsler, Jared; Harris, M. Kathleen; Williams, L. Tyler; … - In: Accounting, organizations and society : an … 108 (2023), pp. 1-20

Persistent link: https://www.econbiz.de/10014366639

The development of auditing standards at the PCAOB and related audit practitioner input

Williams, L. Tyler; Wilder, W. Mark - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 145-165

Persistent link: https://www.econbiz.de/10012695081

Point and click data : an assessment of editorial perceptions and recommendations for the peer-review process in the new data frontier

Thibodeau, Jay C.; Williams, L. Tyler; Witte, Annie L. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 1, pp. 129-144

Persistent link: https://www.econbiz.de/10012111187

Audit quality indicators : perspectives from non-big four audit firms and small company audit committees

Harris, M. Kathleen; Williams, L. Tyler - In: Advances in accounting : a research annual 50 (2020), pp. 1-13

Persistent link: https://www.econbiz.de/10012482902

Stealing students' lunch money for a first-class lifestyle : a case study on fraud in education

Eutsler, Jared; Eutsler, Lauren; Williams, L. Tyler - In: Issues in accounting education 38 (2023) 2, pp. 107-123

Persistent link: https://www.econbiz.de/10014313973

The Data Analytics Journey : Interactions Among Auditors, Managers, Regulation, and Technology*

Austin, Ashley A.; Carpenter, Tina D.; Christ, Margaret H. - In: Contemporary Accounting Research 38 (2021) 3, pp. 1888-1924

Persistent link: https://www.econbiz.de/10012536613

Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions

Austin, Ashley A.; Hammersley, Jacqueline S.; Ricci, … - In: Contemporary Accounting Research 37 (2020) 2, pp. 696-716

Persistent link: https://www.econbiz.de/10012087140

Empowering Auditors to Pursue Fraud During Evidence Evaluation

Austin, Ashley A. - 2018

Auditors struggle to respond skeptically to fraud, reducing audit quality. This problem is particularly prevalent during the evidence evaluation phase of the audit, when auditors face the greatest time constraints. Empowerment theory suggests people overcome constraints and produce higher...

Persistent link: https://www.econbiz.de/10012911395