Tim Brown
University of South Carolina
17 Papers
32 Citations
Tim Brown is an academic researcher from University of South Carolina. The author has contributed to research in topics: Audit & Earnings management. The author has an hindex of 7, co-authored 17 publications. Previous affiliations of Tim Brown include University of Illinois at Urbana–Champaign.
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Papers
Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement
Robert Libby,Tim Brown +1 more
TL;DR: In this article, the authors examine whether voluntary disaggregation of income statement numbers increases the reliability of the income statement subtotals because auditors permit less misstatement in the disaggregated numbers.
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Financial Statement Disaggregation Decisions and Auditors’ Tolerance for Misstatement
Robert Libby,Tim Brown +1 more
TL;DR: In this paper, the authors examine whether voluntary disaggregation of income statement numbers increases the reliability of the income statement subtotals because auditors permit less misstatement in the disaggregated numbers.
61
The effect of mobile device use and headline focus on investor judgments
TL;DR: In this article, the authors examine how investors' judgments differ when they read a press release using either a mobile device or a computer and find that information related to a specific headline (mentioning a specific part of the news like net income or revenue) influences their investment judgments more than when investors use a computer.
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Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud
TL;DR: In this article, the authors test theory-based predictions that three topical regulatory factors can reduce jurors' assessments of audit firm culpability as well as predictions about two key mediators through which these factors effectively operate.
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The Impact of a Judgment Rule and Critical Audit Matters on Assessments of Auditor Legal Liability – The Moderating Role of Legal Knowledge
TL;DR: In this article, the authors examined how evaluators with more (law students) versus less (lay jurors) legal knowledge react to two institutional factors (an auditor judgment rule and critical audit matters) in reaching verdicts and assessing damages.
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