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Costly Skepticism in the Auditing Industry

Jimmy Ryals

A green street sign with the word "PIVOT" against a background of blue sky and white clouds

Jun 21, 2024

There’s More Than One Way to Pivot

Some business pivot to thrive, others to survive. A Poole College scholar explores the motives for massive change.

Jun 19, 2024

Major IT Conference Features Poole Social Media Research

Poole College professor Sherry L. Fowler recently shared research on the dangers of social media for minors at the 2024 European Conference on Information Systems.
A stack of coins and a wooden tile with a drawing of smokestacks illustrate the idea of greenhouse emissions taxes.

Jun 7, 2024

How To Craft an Optimal Unilateral Carbon Policy

Greenhouse gas emissions have global impacts, but solutions vary from country to country. A recent seminar explored the optimal policy for a fragmented world.
4 day work week printed calendar with pink pins on three days off in week weekend days four day working week concept. Modern approach doing business short workweek. Effectiveness of employees

Jun 7, 2024

Is a Four-Day Work Week Right for Your Business?

There are compelling benefits to the four-day work week, but it may not be right for every business. Two Poole College scholars explore the issue.
wral

May 24, 2024

Target Price Cut Eases the Pinch on Consumers

In an interview with WRAL-TV, Poole College economist Steven Allen suggested Target’s price rollback is a response to customer frustration.
Professor Joseph Brazel talks to a gathering of scholars in an auditorium

May 7, 2024

Costly Skepticism in the Auditing Industry

Skepticism is a foundational characteristic for financial statement auditors, and it needs reinforcement. But Joseph Brazel, Jenkins Distinguished Professor of Accounting in the Poole College of Management, has found evidence that supervising auditors sometimes discourage their subordinates’ skepticism by fixating on the cost of investigations that don’t identify misstatements in the financial statements. Brazel calls…