Professor Joe Brazel's Web Page

My address:

Joseph Brazel, Ph.D.
Reznick Group Research Fellow
Department of Accounting
Poole College of Management
Campus Box 8113, Nelson Hall
North Carolina State University
Raleigh, NC 27695-8113

My office number, phone number, and email:

Nelson Hall, Office 3160
919-513-1772
joe_brazel@ncsu.edu

 

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Things That May Interest You:

My Story

My Vita

My Teaching

My Research

My Other Stuff

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My Story:

I am currently a professor in the accounting department at North Carolina State University where I teach classes in auditing at the undergraduate and graduate levels. I completed my Ph.D. degree at Drexel University, where I defended my dissertation on May 25, 2004. My dissertation investigated auditor decision-making in an enterprise resource planning (ERP) system environment. Prior to starting my doctoral studies, I worked as an audit manager for the firm of Deloitte and Touche in the Tri-State (NY/NJ/CT) and Mid-Atlantic (Philadelphia office) regions and I am a certified public accountant (inactive) in the state of Pennsylvania. My prior educational experiences include a Bachelor of Arts with a double major of accounting and economics from Muhlenberg College in 1994 and an MBA from Drexel University that I completed in 2003. My research interests include judgment and decision-making in auditing, audit review methods, fraudulent financial reporting, fraud detection, brainstorming, nonprofessional investor/auditor use of fraud red flags, relations between financial and nonfinancial measures, enterprise systems, audit delay, accelerated financial reporting, internal controls over financial reporting, and executive compensation structure.

I grew up in Carlisle, PA, the son of Dr. Joseph and Barbara Brazel. I also have two younger sisters Kate and Elizabeth. While growing up in southcentral PA, I acquired my hobbies that include flyfishing, playing tennis, jogging, canoeing, and mountain biking. I also enjoy watching my Philadelphia Eagles and going to Wolfpack football games at Carter-Finley Stadium. My wife Kyla (also a former Pennsylvanian), daughters Abigail Grace (born May 18, 2004) and Caroline Olivia (born June 21, 2007), and I reside in Raleigh, NC. Our family recently sat for a portrait.

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My Vita:

If you click on the link below you will get my vita which contains information about my education, work experience, research, teaching, and academic service.

My Vita

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My Teaching:

Advanced Auditing (ACC 551)

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Class Syllabus (link currently not active)

Class Notes (links currently inactive):

Intro to Accounting Research	The Demand for Auditing	Client Acceptance	Understanding Your Client
Risk Assessment	Fraud	Auditing IT	Internal Control
Materiality	Analytical Procedures	Audit Evidence	Audit Documentation
Audit Review Process	Audit Adjustments	Ethics

 

Risk and Assurance / Auditing (ACC 450)

Double click on the items below to download them:

You may need to download Adobe Acrobat Reader.

Class Syllabus

Class Notes:

Chapter 1 Notes	Chapter 2 Notes	Chapter 3 Notes	Chapter 4 Notes
Chapter 6 Notes	Chapter 7 Notes	Chapter 8 Notes	Chapter 9 Notes
Chapter 10 Notes	Chapter 11 Notes	Chapter 13 Notes	Chapter14 Notes
Chapter 15 Notes	Chapter 16 Notes	Chapter 23 Notes	Chapter 24 Notes

Examples of Probabilistic Sampling Procedures (please print out and bring to Ch. 15 lecture)

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My Research:

Here I have a listing of my doctoral dissertation, publications, and current working papers. For some of them, you can double-click them to download the paper.

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Doctoral Dissertation:

“The Effects of Computer Assurance Specialist Competence and Auditor Accounting Information System Expertise on Auditor Planning Judgments,” Drexel University. Defended on May 25, 2004. U.S. Copyright registration number TX 5-934-346.

Publications:

“Review Methods Matter,” with Richard C. Hatfield and Christopher P. Agoglia. The CPA Journal, September 2005, Volume 75, Issue 9, pp. 36-38.

“A Measure of Perceived Auditor ERP Systems Expertise: Development, Assessment, and Uses.” Managerial Auditing Journal, 2005, Volume 20, Issue 6, pp. 619-631.

“Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors’ Performance,” with Christopher P. Agoglia and Richard C. Hatfield. The Accounting Review, October 2004, Volume 79, Number 4, pp. 949-966.

Working Papers:

Some of my working papers are available at ssrn.com for downloading.

In 2008 I received a research grant from the FINRA - here is a link to the story. In 2010 I received another FINRA grant - here is a link to the story.

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My Other Stuff:

Under construction.