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Joseph Brazel

Jenkins Distinguished Professor of Accounting

University Faculty Scholar

Graduate Faculty

Department of Accounting

Nelson Hall 3160

919-513-1772

CV

View CV

Education

Ph. D., Business Administration, Drexel University (2004)

Area(s) of Expertise

Judgment and decision-making in auditing, professional skepticism, audit review methods, fraudulent financial reporting, fraud detection, brainstorming, nonprofessional investor/auditor use of fraud red flags, relations between financial and nonfinancial measures, enterprise systems, audit delay, accelerated financial reporting, internal controls over financial reporting, and executive compensation structure.

Research Publications

  • Brazel, Joseph F. and Jaime Schmidt,  “Do Auditors and Audit Committees Constrain Inconsistencies between Financial and Nonfinancial Measures?” Auditing: A Journal of Practice and Theory, February 2019, Volume 38 (1), pp. 103-122.
  • Brazel, Joseph F. “ Practitioner Summary: Do Auditors and Audit Committees Constrain Inconsistencies between Financial and Nonfinancial Measures?” Current Issues in Auditing, Fall 2018, Volume 12, Issue 1, pp. P7-P15.
  • Brazel, Joseph F., Tamara Lambert, Keith Jones, and Scott Showalter. “Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings,” Accounting, Organizations and Society, April 2017, Volume 58, Issue 3, pp. 50-66.
  • Brazel, Joseph F., Scott Jackson, Tammie Schaefer, and Bryan Stewart. “The Outcome Effect and Professional Skepticism,” The Accounting Review, November  2016, Volume 91, Issue 6, pp. 1577-1599.
  • Brazel, Joseph F., Keith Jones, Jane Thayer, and Rick Warne. “Understanding Investor Perceptions about Financial Statement Fraud and their Use of Red Flags: Evidence from the Field,” Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp. 1373-1406.
  • Brazel, Joseph F., Keith Jones, and Douglas Prawitt. “Auditors’ Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt,” Behavioral Research in Accounting, Spring 2014, Volume 26, Issue 1, pp.131-156.
  • Brazel, Joseph F., Daniel Ames, Keith Jones, and Mark Zimbelman. “Using Non-financial Measures to Improve Fraud Risk Assessments,” Current Issues in Auditing, June 2012, Volume 6, Issue 1, pp. C28-C34.
  • Brazel, Joseph F. and Marianne Bradford “Shedding New Light on Auditor Switching,” Strategic Finance, January 2011, Volume 93, Issue 1, pp. 48-53.
  • Brazel, Joseph F., Christopher P. Agoglia, Richard C. Hatfield, and Scott B. Jackson, “How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?” Auditing: A Journal of Practice and Theory, November 2010, Volume 29 (2),pp. 27-43.
  • Brazel, Joseph F., Marianne Bradford, and Eileen Taylor, “The Value Relevance of SOX: More than Just Compliance?” Strategic Finance, May 2010, Volume 92, Issue 5, pp. 48-53.
  • Brazel, Joseph F., Tina Carpenter, and Greg Jenkins, “Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field,” The Accounting Review, July 2010, Volume 85, Issue 4, pp. 1273-1301.
  • Brazel, Joseph F., Keith L. Jones, and Mark F. Zimbelman, “Using Nonfinancial Measures to Assess Fraud Risk,” Journal of Accounting Research, December 2009, Volume 47, Issue 5, pp. 1135-1166.
  • Brazel, Joseph F., Christopher P. Agoglia,and Richard C. Hatfield, “The Effects of Audit Review Format on Review Team Judgments,” Auditing: A Journal of Practice and Theory, May 2009, Volume 28, Issue 1, pp. 95-111.
  • Brazel, Joseph F., “How Do Financial Statement Auditors and IT Auditors Work Together?” The CPA Journal, November 2008, Volume 78, Issue 11, pp.38-41.
  • Brazel, Joseph F. and Li Dang, “The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates,” Journal of Information Systems, Fall 2008, Volume 22, Issue 2, pp. 1-21.
  • Brazel, Joseph F. and Christopher P. Agoglia, “An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment,” Contemporary Accounting Research, Winter 2007, Volume 24, Issue 4, pp. 1059-1083.
  • Brazel, Joseph F. and Jennifer L. Brown, “Increasing the Supply of Accounting Majors,” The Interim Report, 2007, 4th Edition, pp. 52-55.
  • Brazel, Joseph F. and Marianne Bradford, “Flirting with SOX: Are Private Companies Interested in a Relationship? ” Strategic Finance, September 2007, Volume 89, Issue 3, pp. 48-53.
  • Brazel, Joseph F. and Elizabeth Webb, “CEO Compensation and the Seasoned Equity Offering Decision,” Managerial and Decision Economics, July/August 2006. Volume 27, Issue 5, pp. 363-378.
  • Brazel, Joseph F., Christopher P. Agoglia, and Richard C. Hatfield, “Review Methods Matter,” The CPA Journal, September 2005, Volume 75, Issue 9, pp. 36-38.
  • Brazel, Joseph F., “A Measure of Perceived Auditor ERP Systems Expertise: Development, Assessment, and Uses,” Managerial Auditing Journal, 2005, Volume 20, Issue 6, pp. 619-631.
  • Brazel, Joseph F., Christopher P. Agoglia, and Richard C. Hatfield, “Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors’ Performance,” The Accounting Review, October 2004, Volume 79, Number 4, pp. 949-966.