Search Results - "Luippold, Benjamin L."

Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability? by Joe, Jennifer R., Luippold, Benjamin L., Sanderson, Kerri‐Ann

“…ABSTRACT We provide evidence that regulatory guidance aimed at improving audit efficiency and effectiveness—allowing auditor reliance on a multi‐location…”
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Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management by Luippold, Benjamin L., Kida, Thomas, Piercey, M. David, Smith, James F.

“…This study examines an aspect of earnings management that we refer to as audit management. We define audit management as a client’s strategic use of diversions…”
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Managing Investors' Perception Through Strategic Word Choices in Financial Narratives by Riley, Tracey J., Luippold, Benjamin L.

“…Corporate managers have been shown to successfully use narrative impression management techniques to influence investors' perceptions of company performance…”
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5 Ways to Overcome Confirmation Bias by Luippold, Benjamin L, Perreault, Stephen, Wainberg, James

“…Confirmation bias -- one of the five commonly occurring judgment biases -- has the potential to trip up auditors, particularly during the early stages of an…”
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