Professor Joe Brazel's Web Page

My address:

Joseph Brazel, Ph.D.
Reznick Group Research Fellow
University Faculty Scholar
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


Things That May Interest You:

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 in the Tri-State (NY/NJ/CT) and Mid-Atlantic (Philadelphia office) regions. 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, professional skepticism, 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. Here is a family portrait (from a couple of years ago).

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

My Teaching:

Advanced Auditing (ACC 551)

Double click on the items below to download them:

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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
Auditing IT
Internal Control
Analytical Procedures
Audit Evidence
Audit Documentation
Audit Review Process
Audit Adjustments


Auditing and Assurance Services (ACC 450)

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Class Syllabus

Class Notes:

Abbreviation Helper

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

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.


Understanding Investor Perceptions about Financial Statement Fraud and their Use of Red Flags: Evidence rom the Field," with Keith Jones, Jane Thayer, and Rick Warne. Review of Accounting Studies, December 2015, Volume 20 (4): 1373-1406.

Here is the link to the press release for the above study.

"Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt,” with Keith Jones and Doug Prawitt. Behavioral Research in Accounting, Spring 2014, Volume 26 (1), pp.131-156.

"Using Nonfinancial Measures to Improve Fraud Risk Assessments," with Daniel Ames, Keith L. Jones, Jay S. Rich, and Mark F. Zimbelman. Current Issues in Auditing, June 2012, Volume 6, Issue 1, pp. C28-C34.

“Shedding New Light on Auditor Switching,” with Marianne Bradford. Strategic Finance, January 2011, Volume 93, Issue 1, pp. 48-53.

“How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?” with Christopher P. Agoglia, Richard C. Hatfield, and Scott B. Jackson. Auditing: A Journal of Practice and Theory, November 2010, Volume 29 (2), pp. 27-43.

“Beyond Compliance: The Value of SOX” with Marianne Bradford and Eileen Taylor. Strategic Finance, May 2010, Volume 92, Issue 5, pp. 48-53.

“Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field,” with Tina Carpenter and Greg Jenkins. The Accounting Review, July 2010, Volume 85, Issue 4, pp. 1273-1301.

Here is the link to the press release for the above study.

This study was also the winner of the AAA/Deloitte Foundation 2014 Wildman Medal Award.

“Using Nonfinancial Measures to Assess Fraud Risk,” with Keith Jones and Mark Zimbelman. Journal of Accounting Research, December 2009, Volume 47, Issue 5, pp. 1135-1166.

Here is a piece in on this paper:

Here is some audio from a radio interview related to this paper: Also here:

“The Effects of Audit Review Format on Review Team Judgments,” with Christopher P. Agoglia and Richard C. Hatfield. Auditing: A Journal of Practice and Theory, May 2009, Volume 28, Issue 1, pp. 95-111.

“How Do Financial Statement Auditors and IT Auditors Work Together?” The CPA Journal,  November 2008, Volume 78, Issue 11, pp. 38-41.

“The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates,” with Li Dang. Journal of Information Systems, 2008,Volume 22, Issue 2: pp. 1-21.

"An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment,” with Christopher P. Agoglia. Contemporary Accounting Research, Winter 2007, Volume 24, Issue 4, pp. 1059-1083.

“Increasing the Supply of Accounting Majors,” with Jennifer L. Brown. The Interim Report, 2007, 4th edition, pp. 52-55.

“Flirting with SOX: Are Private Companies Interested in a Relationship?” with Marianne Bradford. Strategic Finance, September 2007, Volume 89, Issue 3, pp. 48-53.

“CEO Compensation and the Seasoned Equity Offering Decision,” with Elizabeth Webb. Managerial and Decision Economics, July/August 2006. Volume 27, Issue 5, pp. 363-378.

“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, etc.:

I have a working paper examining investor perceptions of financial statement fraud and their use of red flags available at here. The survey used to perform this study is available in Appendices A and B of the working paper, as well as here.

Some of my working papers are available at 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.