Brian Fitzgerald

Northeastern University - Accounting Group

Assistant Professor

360 Huntington Ave.

Boston, MA 02115

United States

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 36,382

SSRN RANKINGS

Top 36,382

in Total Papers Downloads

1,851

SSRN CITATIONS

7

CROSSREF CITATIONS

2

Scholarly Papers (6)

1.

Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions

Number of pages: 42 Posted: 02 Apr 2012
University of Florida - Fisher School of Accounting, Northeastern University - Accounting Group, Bentley University, University of Delaware - Accounting & MIS, University of VirginiaUniversity of Virginia and Texas A&M University - Department of Accounting
Downloads 1,234 (23,085)
Citation 10

Abstract:

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Auditor judgment and decision making, internal controls, Sarbanes-Oxley Act, literature synthesis

2.

Audit Partner Tenure and Reported Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Mays Business School Research Paper No. 2446677
Number of pages: 58 Posted: 07 Jun 2014 Last Revised: 08 Jul 2018
Brian Fitzgerald, Thomas C. Omer and Anne Thompson
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 391 (104,216)

Abstract:

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Internal control opinions, audit partner rotation and tenure, audit quality, not-for-profit sector

3.

Resisting Management Influence: Auditor Characteristics that Inhibit Motivated Reasoning

Number of pages: 51 Posted: 06 Apr 2021 Last Revised: 02 Mar 2022
Brian Fitzgerald, Brent Garza and Kecia Smith
Northeastern University - Accounting Group, Texas A&M University - Department of Accounting and North Carolina A&T State University
Downloads 115 (322,270)

Abstract:

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Auditor characteristics, Management preferences, Management influence, Motivated reasoning, Audi quality

4.

Can Auditor-Developed Independent Estimates Reduce Management’s Biasing Influence?

Number of pages: 36 Posted: 14 Jul 2020 Last Revised: 17 Jul 2020
Brian Fitzgerald, Kecia Smith and Brent Garza
Northeastern University - Accounting Group, North Carolina A&T State University and Texas A&M University - Department of Accounting
Downloads 111 (330,452)

Abstract:

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Accounting Estimates, Independent Estimates, Preferences, Persuasion Tactics, Bias, Auditor Judgment

5.

When Does Developing an Independent Estimate Reduce the Biasing Influence of Management Preferences?

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3363224
Posted: 18 Apr 2019 Last Revised: 28 May 2019
Northeastern University - Accounting Group, Texas A&M University - Department of Accounting, North Carolina A&T State University and Texas A&M University - Department of Accounting

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Accounting Estimates, Independent Estimates, Preferences, Bias, Auditor Judgment

6.

Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Contemporary Accounting Research, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 3012032
Posted: 03 Aug 2017
Brian Fitzgerald, Thomas C. Omer and Anne Thompson
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

Abstract:

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internal control opinions, audit partner tenure and rotation, audit quality, not-for-profit sector