Jun 6, 2024
Rewarding skepticism is associated with an increased likelihood of identifying potential fraud during the auditing process.
May 7, 2024
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…
Aug 10, 2023
A white paper recently published by the Foundation for Auditing Research spotlights two studies conducted by Joe Brazel, Jenkins Distinguished Professor of Accounting.
Apr 23, 2020
Joseph Brazel contributes to Forbes magazine on the consequences of CEO integrity.
Feb 10, 2020
A study finds that CFOs are less likely to voice fraud concerns when their companies are under pressure.