Mark Everett Peecher

Search results

• 2023

  Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence

  Maksymov, E., Peecher, M., Sutherland, A. & Weber, J., 2023, (Accepted/In press) In: Journal of Accounting Research.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Audit 100%
  • Auditors 24%
  • Audit Committee 20%
  • Audit Effectiveness 14%
  • Earnings Benchmarks 14%
• 2022

  Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*

  Altiero, E. C., Kang, Y. J. & Peecher, M. E., Mar 1 2022, In: Contemporary Accounting Research. 39, 1, p. 339-370 32 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Audit 100%
  • Perspective Taking 99%
  • Investors 88%
  • Auditors 65%
  • Profitability 10%
• 2021

  Beyond Risk Shifting: The Knowledge-Transferring Role of Audit Liability Insurers

  Frank, M., Maksymov, E., Peecher, M. & Reffett, A., Sep 1 2021, In: Contemporary Accounting Research. 38, 3, p. 2224-2263 40 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit 96%
  • Insurer 69%
  • Liability 62%
  • Audit Firms 58%
  • Management Knowledge 48%

• Do Stronger Wise-Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*

  Brewster, B. E., Johanns, A. J., Peecher, M. E. & Solomon, I., Sep 1 2021, In: Contemporary Accounting Research. 38, 3, p. 1679-1711 33 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Fraud Risk 100%
  • Disposition 64%
  • Auditors 61%
  • Audit 20%
  • Audit Judgment 12%

• Factors affecting the outcomes of legal claims against auditors

  De Meyst, K. J., Jordan Lowe, D., Peecher, M. E., Pickerd, J. & Reffett, A., Sep 1 2021, In: Current Issues in Auditing. 15, 2, p. P10-P16

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Audit 100%
  • Auditors 65%
  • Litigation 44%
  • Factors 26%
  • Dispute 19%
• 2020

  Do investors value higher financial reporting quality, and can expanded audit reports unlock this value?

  Brooke Elliott, W., Fanning, K. & Peecher, M. E., Mar 2020, In: Accounting Review. 95, 2, p. 141-165 25 p.

  Research output: Contribution to journal › Article › peer-review

  • Financial Reporting Quality 100%
  • Audit Reports 97%
  • Investors 93%
  • Cooperative Behavior 23%
  • Auditors 17%

• Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud

  Brown, T., Majors, T. M. & Peecher, M. E., Nov 2020, In: Accounting, Organizations and Society. 87, 101172.

  Research output: Contribution to journal › Article › peer-review

  • Audit Firms 100%
  • audit 88%
  • Damage 79%
  • Auditor Judgment 77%
  • Auditors 76%

• Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*

  Bauer, T. D., Hillison, S. M., Peecher, M. E. & Pomeroy, B., Dec 1 2020, In: Contemporary Accounting Research. 37, 4, p. 2558-2589 32 p.

  Research output: Contribution to journal › Article › peer-review

  • Fraud Risk 100%
  • Audit 93%
  • Auditors 61%
  • Advisors 19%
  • Fraud Risk Assessment 9%

• The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys

  Maksymov, E., Pickerd, J., Lowe, D. J., Peecher, M. E., Reffett, A. & Donelson, D. C., Sep 1 2020, In: Contemporary Accounting Research. 37, 3, p. 1400-1443 44 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit 100%
  • Dispute 78%
  • Litigation 11%
  • Factors 6%
  • Costs 3%
• 2018

  The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development

  Bol, J. C., Estep, C., Moers, F. & Peecher, M. E., Sep 2018, In: Journal of Accounting Research. 56, 4, p. 1205-1252 48 p.

  Research output: Contribution to journal › Article › peer-review

  • Auditor Expertise 100%
  • Human Capital Development 74%
  • Audit Firms 38%
  • Auditors 36%
  • Company Value 7%
• 2017

  Discussion of “The Consequences of Audit-Related Earnings Revisions”

  Hillison, S. M. & Peecher, M. E., Dec 1 2017, In: Contemporary Accounting Research. 34, 4, p. 1915-1921 7 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit 100%
  • Auditors 65%
  • Experimental Study 18%
  • Alternatives 8%

• Improving Experienced Auditors’ Detection of Deception in CEO Narratives

  Hobson, J. L., Mayew, W. J., Peecher, M. E. & Venkatachalam, M., Dec 2017, In: Journal of Accounting Research. 55, 5, p. 1137-1166 30 p.

  Research output: Contribution to journal › Article › peer-review

  • Deception 100%
  • Auditors 81%
  • Chief Executive Officer 74%
  • Deception Detection 53%
  • Cognitive Dissonance 41%
• 2014

  The unintended effect of Corporate Social Responsibility performance on investors' estimates of fundamental value

  Elliott, W. B., Jackson, K. E., Peecher, M. E. & White, B. J., Jan 2014, In: Accounting Review. 89, 1, p. 275-302 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Fundamental Values 100%
  • Investors 95%
  • Corporate Social Responsibility 63%
  • Performance 31%
  • Affective Reactions 9%
• 2013

  An accountability framework for financial statement auditors and related research questions

  Peecher, M. E., Solomon, I. & Trotman, K. T., Nov 2013, In: Accounting, Organizations and Society. 38, 8, p. 596-620 25 p.

  Research output: Contribution to journal › Article › peer-review

  • financial statement 100%
  • Accountability 76%
  • Financial Statements 62%
  • Auditors 60%
  • audit 55%

• How do auditors weight informal contrary advice? The joint influence of advisor social bond and advice justifiability

  Kadous, K., Leiby, J. & Peecher, M. E., Nov 2013, In: Accounting Review. 88, 6, p. 2061-2087 27 p.

  Research output: Contribution to journal › Article › peer-review

  • Advisors 100%
  • Auditors 80%
  • Heuristics 54%
  • Weighting 44%
  • Auditor Judgment 33%
• 2012

  The joint influence of the extent and nature of audit evidence, materiality thresholds, and misstatement type on achieved audit risk

  Budescu, D. V., Peecher, M. E. & Solomon, I., May 2012, In: Auditing. 31, 2, p. 19-41 23 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit Evidence 100%
  • Audit Risk 92%
  • Materiality 88%
  • Audit 72%
  • Auditors 47%
• 2010

  Expected mispricing: the joint influence of accounting transparency and investor base

  Elliott, B. B., Krische, S. D. & Peecher, M. E., May 2010, In: Journal of Accounting Research. 48, 2, p. 343-381 39 p.

  Research output: Contribution to journal › Article › peer-review

  • Investors 99%
  • Analysts 70%
  • Disclosure 69%
  • Momentum Trading 61%
  • Accounting Disclosure 29%
• 2008

  Judging audit quality in light of adverse outcomes: Evidence of outcome bias and reverse outcome bias

  Peecher, M. E. & Piercey, M. D., 2008, In: Contemporary Accounting Research. 25, 1, p. 243-274 32 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit Quality 100%
  • Auditors 76%
  • Negligence 76%
  • Audit 26%
  • Prospect Theory 21%
• 2007

  Assurer reputation for competence in a multiservice context

  Ganguly, A. R., Herbold, J. & Peecher, M. E., 2007, In: Contemporary Accounting Research. 24, 1, p. 133-170 38 p.

  Research output: Contribution to journal › Article › peer-review

  • New Services 100%
  • Competency 80%
  • Durability 58%
  • Economic Theory 34%
  • Damage 26%

• It's all about audit quality: Perspectives on strategic-systems auditing

  Peecher, M. E., Schwartz, R. & Solomon, I., May 2007, In: Accounting, Organizations and Society. 32, 4-5, p. 463-485 23 p.

  Research output: Contribution to journal › Article › peer-review

  • auditing 100%
  • Audit Quality 95%
  • audit 84%
  • Auditing 78%
  • Audit 74%
• 2003

  Discussion of "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?"

  Peecher, M. E., 2003, In: International Journal of Accounting. 38, 4, p. 457-460 4 p.

  Research output: Contribution to journal › Article › peer-review

• The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods

  Kadous, K., Jane Kennedy, S. & Peecher, M. E., Jul 2003, In: Accounting Review. 78, 3, p. 759-778 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Goal Commitment 94%
  • Auditors 54%
  • Acceptability 11%
  • Motivated Reasoning 8%
  • Objectivity 6%
• 2002

  Discussion of evaluating financial reporting quality: The effects of financial expertise vs. financial literacy

  Peecher, M. E., 2002, In: Accounting Review. 77, SUPPL., p. 169-173 5 p.

  Research output: Contribution to journal › Article › peer-review
• 2000

  Evaluations of outcome sequences

  Matsumoto, D., Peecher, M. E. & Rich, J. S., Nov 2000, In: Organizational Behavior and Human Decision Processes. 83, 2, p. 331-352 22 p.

  Research output: Contribution to journal › Article › peer-review

  • Impatience 100%
  • Weights and Measures 49%
  • Evaluation 41%
  • evaluation 35%
  • Present Value 20%
• 1999

  Auditors' hypothesis testing in diagnostic inference tasks

  Brown, C. E., Peecher, M. E. & Solomon, I., 1999, In: Journal of Accounting Research. 37, 1, p. 1-26 26 p.

  Research output: Contribution to journal › Article › peer-review
• 1997

  Determinants of the justifiability of performance in ill-structured audit tasks

  Kennedy, J., Kleinmuntz, D. N. & Peecher, M. E., 1997, In: Journal of Accounting Research. 35, SUPPL. 1, p. 105-123 19 p.

  Research output: Contribution to journal › Article › peer-review

• Judging auditors' technical knowledge

  Kennedy, J. & Peecher, M. E., 1997, In: Journal of Accounting Research. 35, 2, p. 279-293 15 p.

  Research output: Contribution to journal › Article › peer-review
• 1996

  Conditioned assessment of subjective probabilities: Identifying the benefits of decomposition

  Kleinmuntz, D. N., Fennema, M. G. & Peecher, M. E., Apr 1996, In: Organizational Behavior and Human Decision Processes. 66, 1, p. 1-15 15 p.

  Research output: Contribution to journal › Article › peer-review

  • Subjective Probability 100%
  • Conditional Probability 27%
  • Scoring Rules 15%
  • Students 14%
  • Business Students 13%

• The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence

  Peecher, M. E., 1996, In: Journal of Accounting Research. 34, 1, p. 125-140 16 p.

  Research output: Contribution to journal › Article › peer-review