Benjamin P. Commerford

University of Kentucky — United States

Business, Management and Accounting · Social Sciences

9h-index581citations18works5.02yr avg
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Research Topics

Auditing, Earnings Management, Governance(16), Financial Markets and Investment Strategies(7), Experimental Behavioral Economics Studies(6), Corporate Finance and Governance(3), Financial Reporting and Valuation Research(3)

Publications18 total

Reliance on Algorithmic Estimates: The Joint Influence of Algorithm Adaptability and Estimation Uncertainty
The Accounting Review·2025· 1 citedOpen Access
Control issues: How providing input affects auditors' reliance on artificial intelligence
Contemporary Accounting Research·2024· 14 cited
CONTROL ISSUES: HOW PROVIDING INPUT AFFECTS AUDITORS' RELIANCE ON ARTIFICIAL INTELLIGENCE
SSRN Electronic Journal·2024Open Access
Management’s Reporting Motives and the Leniency of Auditors’ Internal Control Evaluations: The Role of Organizational Identification and Auditor-Type
The Accounting Review·2022· 9 cited
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
Journal of Accounting Research·2021· 189 cited
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior
The Accounting Review·2020· 31 cited
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
SSRN Electronic Journal·2020· 75 citedOpen Access
COMPLEX ESTIMATES AND AUDITOR RELIANCE ON ARTIFICIAL INTELLIGENCE
ScholarSpace (University of Hawaii at Manoa)·2019· 7 citedOpen Access
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior
SSRN Electronic Journal·2019· 4 citedOpen Access
Auditors and the Deterrence of Operational Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior
ScholarSpace (University of Hawaii at Manoa)·2018Open Access
Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context
Contemporary Accounting Research·2018· 34 cited
The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions
The Accounting Review·2018· 59 cited
Auditor Information Foraging Behavior
The Accounting Review·2016· 39 cited
Real Earnings Management: A Threat to Auditor Comfort?
Auditing A Journal of Practice & Theory·2016· 104 cited
How and why does real earnings management affect auditors' evaluations of management's estimates?
2015
Real Earnings Management: The Auditor's Perspective
SSRN Electronic Journal·2014· 8 citedOpen Access
Auditor Sensitivity to Real Earnings Management: An Experimental Investigation
SSRN Electronic Journal·2014· 7 citedOpen Access
Debiasing Auditor Judgments from the Influence of Information Foraging Behavior
2014

Frequent Co-authors

Richard W. Houston(6), Richard C. Hatfield(5), Dana R. Hermanson(4), Michael F. Peters(4), Sean A. Dennis(3), Jennifer R. Joe(3), Jenny W. Ulla(3), Jessica L. Buchanan(3), Curtis Mullis(2), Aasmund Eilifsen(2), Kathryn M. Holmstrom(2), Finn Kinserdal(2), Elaine Wang(2), Elaine Wang(1), Chad M. Stefaniak(1), Jenny Wang(1)