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Dereck Barr-Pulliam
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The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?
DA Wood, MP Achhpilia, MT Adams, S Aghazadeh, K Akinyele, M Akpan, ...
Issues in Accounting Education 38 (4), 81-108, 2023
572023
The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligence
D Barr-Pulliam, HL Brown-Liburd, KA Sanderson
Auditing: A Journal of Practice & Theory 41 (1), 25-48, 2022
512022
The effect of continuous auditing and role duality on the incidence and likelihood of reporting management opportunism
D Barr-Pulliam
Management Accounting Research 44, 44-56, 2019
50*2019
The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature
D Barr‐Pulliam, HL Brown‐Liburd, I Munoko
Journal of International Financial Management & Accounting, 2022
442022
Data analytics and skeptical actions: The countervailing effects of false positives and consistent rewards for skepticism
D Barr-Pulliam, JF Brazel, J McCallen, K Walker
Available at SSRN 3537180, 2023
312023
Auditors’ Use of In‐House Specialists
AAB ZIMMERMAN, D Barr‐pulliam, J Lee, M Minutti‐meza
Journal of Accounting Research 61 (4), 1363-1418, 2023
22*2023
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on PCAOB Staff Consultation Paper No …
JR Joe, D Janvrin, D Barr-Pulliam, S Mason, MK Pitman, Z Rezaee, ...
Current Issues in Auditing 9 (2), C18-C37, 2015
20*2015
Engaging Third Parties for Internal Audit Activities: Strategies for Successful Relationships
D Barr-Pulliam
Institute of Internal Auditors (IIA) Research Foundation, 2016
19*2016
The real effects of internal audit function quality: Evidence from investment strategies
LJ Abbott, D Barr-Pulliam, WL Buslepp, S Parker
Journal of Accounting, Auditing & Finance 39 (2), 540-567, 2024
132024
The auditor-valuation specialist coopetitive alliance in the fair value audit of complex financial instruments
D Barr-Pulliam, JR Joe, S Mason, KA Sanderson
Available at SSRN 3620440, 2020
122020
Unlocking the Black Box of Fair Value Measurement for Financial Instruments: The Role and Perspectives of Accounting Firm-Employed Specialists
D Barr-Pulliam, JR Joe, SA Mason, KA Sanderson
https://www.icas.com/__data/assets/pdf_file/0020/531272/Fair-Value-Barr …, 2019
82019
The Joint Effects of Work Content and Work Context on Valuation Specialists’ Perceptions of Organizational-Professional Conflict
D Barr-Pulliam, S Mason, K Sanderson
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3576993, 2022
7*2022
The relationship between internal audit assurance frequency and earnings manipulation intent and behavior: A theory of planned behavior approach
D Barr-Pulliam
Available at SSRN 3093735, 2017
72017
The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision
D Barr-Pulliam, M Eulerich, N Ratzinger-Sakel
Managerial Auditing Journal 39 (2), 138-165, 2024
5*2024
Internal Audit Characteristics and Managerial Discretion in Financial Reporting
D Barr-Pulliam
Journal of Accounting, Ethics and Public Policy 22 (4), 571-601, 2021
5*2021
A cog in the wheel or a spanner in the works: Examining the perspectives of valuation service providers
D Barr-Pulliam, SA Mason, K Sanderson
Working paper, University of Wisconsin-Madison, DePaul University, and …, 2018
52018
From compliance to strategy: Using the three lines of defense model to evaluate and motivate internal audit contributions to accounting research
D Barr-Pulliam, P Nkansa, K Walker
Available at SSRN 2993364, 2017
52017
How Valuation Specialists Influence Fair Value Measurements
D BARR-PULLIAM, JR JOE, SA MASON, KANN SANDERSON
Working paper, 2023
3*2023
Does Accounting Firm-Level Fair Value Expertise Constrain Managers’ Fair Value-Related Accounting Discretion?
D Barr-Pulliam, HL Brown-liburd
한국회계학회 학술발표논문집 2019 (1), 1-48, 2019
32019
The effect of non-strategic risk of error on auditor sensitivity to managers’ reporting incentives in a multi-account setting
D Barr-Pulliam, K Bowlin
Available at SSRN 2391268, 2016
32016
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