Cassandra Estep

Emory University — United States

Business, Management and Accounting · Social Sciences

10h-index430citations15works0.02yr avg
OpenAlex↗ORCID↗Google Scholar↗Lab page↗

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Research Topics

Auditing, Earnings Management, Governance(10), Public Policy and Administration Research(3), Experimental Behavioral Economics Studies(3), Accounting and Organizational Management(3), Impact of AI and Big Data on Business and Society(3)

Publications15 total

Financial Executives’ Responses to the Use of Artificial Intelligence in Financial Reporting and Auditing
Current Issues in Auditing·2025Open Access
Unlocking the Human Factor in Decision-Useful Data Analytics: Insights from Financial Executives
SSRN Electronic Journal·2024Open Access
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?
Review of Accounting Studies·2023· 85 cited
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial
The Accounting Review·2021· 15 cited
How Do Financial Executives Respond to the Use of Artificial Intelligence in Financial Reporting and Auditing?
SSRN Electronic Journal·2021· 23 citedOpen Access
The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting
The Accounting Review·2019· 22 cited
One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process
Contemporary Accounting Research·2019· 123 cited
The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
Journal of Accounting Research·2018· 87 cited
The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting
SSRN Electronic Journal·2018· 2 citedOpen Access
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial
SSRN Electronic Journal·2017· 10 citedOpen Access
The Effects of Psychological Ownership on Specialists' Judgments and Communication in Audit Teams
SSRN Electronic Journal·2016· 2 citedOpen Access
One Team or Two Teams? Exploring the Existence of a Collective Audit Team Identity between Auditors and IT Specialists and Its Implications on Audit Process and Outcomes
SSRN Electronic Journal·2015· 5 citedOpen Access
One Team or Two Teams? Exploring the Existence of a Collective Audit Team Identity between Auditors and IT Specialists and its Implications on Audit Process and Outcomes
SSRN Electronic Journal·2015· 12 citedOpen Access
The IT Auditor Function on Financial Statement and Integrated Audits: Description of Practice and Avenues for Future Research
SSRN Electronic Journal·2014· 12 citedOpen Access
The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
SSRN Electronic Journal·2013· 32 citedOpen Access

Frequent Co-authors

Tim Bauer(7), Emily E. Griffith(3), Nikki L. MacKenzie(3), Jasmijn C. Bol(2), Frank Moers(2), Anthony C. Bucaro(2), Paige Csere(2), Bertrand Malsch(1), Mark E. Peecher(1), Eldar Maksymov(1)