Submissions from 2024
Audit Evidence, Technology, and Judgement: A Review of the Literature in Response To ED‐500, Dereck Barr‐Pulliam (0000-0001-5092-2706), Christopher G. Calvin, Marc Eulerich, and Arpine Maghakyan (0000-0001-9850-049X)
Submissions from 2023
An Extension of the Theory of Technology Dominance: Capturing the Underlying Causal Complexity, Steve G. Sutton, Vicky Arnold, and Matthew Holt
Submissions from 2019
Fraud, Sridhar Ramamoorti
The Velocity of Risk, Sridhar Ramamoorti, James H. Wanserski, and Richard Stover
Submissions from 2018
Risk Consumption, Sridhar Ramamoorti and Rick Stover
Submissions from 2017
Internal Auditing: Assurance & Advisory Services, Fourth Edition, Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Cris Riddle, Mark Salamasick, and Paul J. Sobel
A Strategy for Teaching Critical Thinking: The Sellmore Case, Joseph F. Castellano, Susan Lightle, and Bud Baker
Materiality Defined: Differing Concepts of Materiality Can Cause Confusion Among Stakeholders, Michael P. Fabrizius and Sridhar Ramamoorti
Unique Characteristics of Predator Frauds, Dana R. Hermanson, Scot E. Justice, Sridhar Ramamoorti, and Richard A. Riley Jr
Voluntary Changes in Accounting Principle: Literature Review, Descriptive Data, and Opportunities for Future Research, Marsha B. Keune, Timothy M. Keune, and Linda C. Quick
Why Audit Teams Need the Confidence to Speak Up, Susan Lightle, Joseph F. Castellano, and Bud Baker
Auditing Organizational Governance: Internal Audit Has An Integral Role to Play in Improving the Organization's Strategic Performance, Sridhar Ramamoorti, Alan N. Siegfried, and P. Alan White
Submissions from 2016
Public Corruption: Causes, Consequences & Countermeasures, Victor Hartman and Sridhar Ramamoorti
Non-Big 4 Local Market Leadership and its Effect on Competition, Marsha B. Keune, Brian W. Mayhew, and Jamie J. Schmidt
Promoting and Supporting Effective Organizational Governance, Sridhar Ramamoorti and Alan N. Siegfried
Submissions from 2015
Fraud and Corruption in U.S. Nonprofit Entities: A Summary of Press Reports 2008-2011, Deborah S. Archambeault, Sarah J. Webber, and Janet Greenlee
Audit Committee Incentives and the Resolution of Detected Misstatements, Marsha B. Keune and Karla M. Johnstone
Whistleblowing 101, Sarah J. Webber and Deborah S. Archambeault
Whistleblowing: Not So Simple for Accountants, Sarah J. Webber and Deborah S. Archambeault
Lost Opportunities: The Underuse of Tax Whistleblowers, Sarah J. Webber and Karie Davis-Nozemack
Submissions from 2014
Divergent and Evolving Auditing Standards: Teaching Notes and Exercises, Deborah S. Archambeault
Deducting Noncash Charitable Contributions Documentation and Substantiation Requirements, John K. Cook and Sarah J. Webber
An Interview with Sir David Tweedie: Reflections on Ten Years as the IASB’s First Chair, Donna L. Street
Submissions from 2013
CAE Strategic Relationships: Building Rapport with the Executive Suite, Mohammad j. Abdolmohammadi, Sridhar Ramamoorti, and Gerrit Sarens
Compliance with IFRS 3 and IAS 36 Required Disclosures across 17 European Countries: Company-level and Country-level Determinants, Martin Glaum, Peter Schmidt, Donna L. Street, and Silvia Vogel
The Impact of Segment Reporting under the IFRS 8 and SFAS 131 Management Approach: A Research Review, Nancy B. Nichols, Donna L. Street, and Ann Tarca
Standard Costing Variances: Potential Red Flags of Fraud?, Cecily A. Raiborn, Janet B. Butler, and Lucian Zelazny
A.B.C.'s of Behavioral Forensics: Applying Psychology to Financial Fraud Prevention and Detection, Sridhar Ramamoorti, David E. Morrison III, Joseph W. Koletar, and Kelly Richmond Pope
The Importance of Information Integrity: In a Data-Driven World, Unreliable and Inaccurate Information Can Lead to Bad Decision-Making, Sridhar Ramamoorti and Madhavan K. Nayar
Internal Auditing: Assurance & Advisory Services, Third Edition, Kurt R. Reding, Paul J. Sobel, Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Mark Salamasick, and Cris Riddle
Should Religious Organizations Worry about IRS Audits?, Sarah J. Webber and Janet S. Greenlee
Non-GAAP Adjustments to Net Income Appearing in the Earnings Releases of the S&P 100: An analysis of Frequency of Occurrence, Materiality and Rationale, Sarah J. Webber, Nancy B. Nichols, Donna L. Street, and Sandra J. Cereola
Submissions from 2012
Sustainability Reporting: Opportunities and Challenges for Accountants, Deborah S. Archambeault
The Charitable Contribution of a Home A Deduction up in Smoke?, John K. Cook and Sarah J. Webber
Paying the IRS Whistleblower: A Critical Analysis of Collected Proceeds, Karie Davis-Nozemack and Sarah J. Webber
Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees, Marsha B. Keune and Karla M. Johnstone
An Analysis of the Impact of Adopting IFRS 8 on the Segment Disclosures of European Blue Chip Companies, Nancy B. Nichols, Donna L. Street, and Sandra J. Cereola
IFRS in the United States: If, When and How, Donna L. Street
NOL Poison Pills: Using Corporate Law for Tax Purposes, Sarah J. Webber and Karie Davis-Nozemack
Submissions from 2011
Review: 'Making Creditor Protection Effective,' by Michael J. Mumford and Alan J. Katz, Deborah S. Archambeault
Framework-based Teaching of IFRS Judgements, Christopher Hodgdon, Susan B. Hughes, and Donna L. Street
IFRS Teaching Resources: Available and Rapidly Growing, Robert K. Larson and Donna L. Street
The Corporate Ethics Audit: To Prevent and Detect Management Fraud, Internal Auditors Must Have a Sound Understanding of Human Behavior, Sridhar Ramamoorti and R. Luke Evans
Factors Affecting MD&A Disclosures by SEC Registrants: Views of Practitioners, Ann Tarca, Donna L. Street, and Walter Aerts
Don’t Burst the Bubble: An Analysis of the First-Time Homebuyer Credit and Its Use as an Economic Policy Tool, Sarah J. Webber
Submissions from 2010
The ABCs of Communicating Results, Deborah S. Archambeault and Morgen Rose
The Audit Committee Handbook, Louis Braiotta Jr., R. Trent Gazzaway, Robert H. Colson, and Sridhar Ramamoorti
Behavioral Dimensions of Internal Auditing: A Practical Guide to Professional Relationships in Internal Auditing, Mortimer A. Dittenhofer, Sridhar Ramamoorti, Douglas E. Ziegenfuss, and R. Luke Evans
Maximized Monitoring, Constance M. Lehmann, Sridhar Ramamoorti, and Marcia Weidenmier Watson
Carrots and Sticks: By Auditing Executive Compensation and Benefits, Auditors Can Help Their Organization Move from Risk to Rewards Management, Sridhar Ramamoorti and Usha R. Balakrishnan
Continuous Controls Monitoring Can Help Defer Fraud, Sridhar Ramamoorti and Joseph Dupree
The Human Factor, Sridhar Ramamoorti and William P. Olsen
Submissions from 2009
Is Something Missing from Your Company's Satisfaction Package?, Deborah S. Archambeault, Richard Burgess, and Stan Davis
Have ‘European’ and US GAAP Measures of Income and Equity Converged under IFRS? Evidence from European Companies Listed in the US, Sidney J. Gray, Cheryl L. Linthicum, and Donna L. Street
Staff Accounting Bulletin No. 108 Disclosures: Descriptive Evidence from the Revelation of Accounting Misstatements, Marsha B. Keune and Karla M. Johnstone
Bringing Freud to Fraud: Understanding the State-of-Mind of the C-Level Suite/White Collar Offender through “A-B-C” Analysis, Sridhar Ramamoorti, Daven Morrison, and Joseph W. Koletar
Submissions from 2008
Audit Committee Incentive Compensation and Accounting Restatements, Deborah S. Archambeault, F. Todd DeZoort, and Dana R. Hermanson
The Need for an Internal Auditor Report to External Stakeholders to Improve Governance Transparency, Deborah S. Archambeault, F. Todd DeZoort, and Travis P. Holt
The Changing Components of the Corporate Annual Report: An Update, Deborah S. Archambeault, John G. Fulmer Jr., and Richard A. Turpin
Adoption of IAS 19R by Europe's Premier Listed Companies: Corridor approach versus Full Recognition: Summary of an ACCA Research Monograph, Jan D. Fasshauer, Martin Glaum, and Donna L. Street
The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component Into Fraud and Forensic Accounting Curricula, Sridhar Ramamoorti
Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve the Quality of ERM Processes and Enable Organizations to Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, and Mark Zabel
The Impact in the United States of Global Adoption of IFRS, Donna L. Street
Submissions from 2007
Auditing Management Assertions: The Impact of SAS No. 106, Deborah S. Archambeault
Besser Pharma: International Accounting for Pensions, K. Michael Geary and Donna L. Street
The Relationship Between Competition and Business Segment Reporting Decisions Under the Management Approach of IAS 14 Revised, Nancy B. Nichols and Donna L. Street
Fraud: The Human Factor, Sridhar Ramamoorti and William Olsen
Submissions from 2006
How to Use the Changing Components of the Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., and Richard A. Turpin
Strengthening the Foundations of the Accountability Profession, Sridhar Ramamoorti, Sam M. McCall, and Relmond P. Van Daniker
Is IT Next for ERM? Information Technology Provides the Vital Infrastructure for Building a Modern Enterprise, Sridhar Ramamoorti and Marcia L. Weidenmier
The G4's Role in the Evolution of the International Accounting Standard Setting Process and Partnership with the IASB, Donna L. Street
Research Opportunities in Information Technology and Internal Auditing, Marcia L. Weidenmier and Sridhar Ramamoorti
Submissions from 2005
Methods and Systems for Valuing a Business Decision, Sridhar Ramamoorti, Peter Freeman, and Anurag Agarwal
Submissions from 2004
How Corporate Culture Impacts Unethical Distortion of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, and Harper A. Roehm
Convergence with IFRS in an Expanding Europe: Progress and Obstacles Identified by Large Accounting Firm's Survey, Robert K. Larson and Donna L. Street
The Pervasive Impact of Information Technology on Internal Auditing, Sridhar Ramamoorti and Marcia L. Weidenmier
Submissions from 2003
The Reputation Index: Measuring and Managing Corporate Reputation, Karen Cravens, Elizabeth Goad Oliver, and Sridhar Ramamoorti
Compliance with Disclosure Requirements at Germany's New Market: IAS Versus US GAAP, Martin Glaum and Donna L. Street
Research Opportunities in Internal Auditing, Audrey A. Gramling and Sridhar Ramamoorti
Why Toyota and Honda Topped the 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, and John Talbott
Internal Auditing: History, Evolution, and Prospects, Sridhar Ramamoorti
Research Opportunities in Internal Auditing, Sridhar Ramamoorti
Procurement Fraud & Data Analytics, Sridhar Ramamoorti and Scott Curtis
Submissions from 2002
The Predictive Ability of Geographic Segment Disclosures by U.S. Companies: SFAS No. 131 vs. SFAS No. 14, Bruce K. Behn, Nancy B. Nichols, and Donna L. Street
Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature, F. Todd DeZoort, Dana R. Hermanson, Deborah S. Archambeault, and Scott A. Reed
The Role of International Auditing in the Improvement of International Financial Reporting, Belverd E. Needles Jr., Sridhar Ramamoorti, and Sandra Waller Shelton
An Interview with Sir David Tweedie, Chair, International Accounting Standards Board, Donna L. Street
Large Firms Envision Worldwide Convergence of Standards, Donna L. Street
Factors Influencing the Extent of Corporate Compliance with International Accounting Standards: Summary of a Research Monograph, Donna L. Street and Sidney J. Gray
LOB and Geographic Segment Disclosures: An Analysis of the Impact of IAS 14 Revised, Donna L. Street and Nancy B. Nichols
Submissions from 2001
Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches, Deborah S. Archambeault and F. Todd DeZoort
Submissions from 2000
Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings, Donna L. Street and Stephanie M. Bryant
Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards., Donna L. Street, Nancy B. Nichols, and Sidney J. Gray
Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?, Donna L. Street, Nancy B. Nichols, and Sidney J. Gray
Submissions from 1999
Risk Assessment in Internal Auditing: A Neural Network Approach, Sridhar Ramamoorti, Andrew D. Bailey Jr., and Richard O. Traver
Submissions from 1998
Qualitative Materiality in Government Audit Planning, Sridhar Ramamoorti and Andrea Lee Hoey
Using Neural Networks for Risk Assessment in Internal Auditing: A Feasibility Study, Sridhar Ramamoorti, Richard O. Traver, and Michael W. Godsell
Submissions from 1996
Maximum Entropy Aggregation of Expert Predictions, In Jae Myung, Sridhar Ramamoorti, and Andrew D. Bailey Jr
Submissions from 1995
Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management, Marilyn Fischer and Kenneth Yale Rosenzweig
Decision Framing and Efficiency/Effectiveness Trade-Offs in Auditors' Planning Materiality Judgments, Sridhar Ramamoorti
