Research Specialties

Judgment and decision-making in auditing, audit review methods, fraudulent financial reporting, fraud detection, relationships between financial and
nonfinancial measures, enterprise resource planning systems, audit delay, accelerated financial reporting, internal controls over financial reporting, and executive compensation structure.

Selected Research Publications

• Brazel, Joseph F., Tina Carpenter, and Greg Jenkins, “Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field,” The Accounting Review (forthcoming).
• Brazel, Joseph F., Keith L. Jones, and Mark F. Zimbelman, “Using Nonfinancial Measures to Assess Fraud Risk,” Journal of Accounting Research, December 2009, Volume 47, Issue 5, pp. 1135-1166.
• Brazel, Joseph F., Christopher P. Agoglia,and Richard C. Hatfield, “The Effects of Audit Review Format on Review Team Judgments,” Auditing: A Journal of Practice and Theory, May 2009, Volume 28, Issue 1, pp. 95-111.
• Brazel, Joseph F., “How Do Financial Statement Auditors and IT Auditors Work Together?” The CPA Journal, November 2008, Volume 78, Issue 11, pp.38-41.
• Brazel, Joseph F. and Li Dang, “The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates,” Journal of Information Systems, Fall 2008, Volume 22, Issue 2, pp. 1-21.
• Brazel, Joseph F. and Christopher P. Agoglia, “An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment,” Contemporary Accounting Research, Winter 2007, Volume 24, Issue 4, pp. 1059-1083.
• Brazel, Joseph F. and Jennifer L. Brown, “Increasing the Supply of Accounting Majors,” The Interim Report, 2007, 4th Edition, pp. 52-55.
• Brazel, Joseph F. and Marianne Bradford, “Flirting with SOX: Are Private Companies Interested in a Relationship? ” Strategic Finance, September 2007, Volume 89, Issue 3, pp. 48-53.
• Brazel, Joseph F. and Elizabeth Webb, “CEO Compensation and the Seasoned Equity Offering Decision,” Managerial and Decision Economics, July/August 2006. Volume 27, Issue 5, pp. 363-378.
• Brazel, Joseph F., Christopher P. Agoglia, and Richard C. Hatfield, “Review Methods Matter,” The CPA Journal, September 2005, Volume 75, Issue 9, pp. 36-38.
• Brazel, Joseph F., “A Measure of Perceived Auditor ERP Systems Expertise: Development, Assessment, and Uses,” Managerial Auditing Journal, 2005, Volume 20, Issue 6, pp. 619-631.
• Brazel, Joseph F., Christopher P. Agoglia, and Richard C. Hatfield, “Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors’ Performance,” The Accounting Review, October 2004, Volume 79, Number 4, pp. 949-966.