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Dive into the research topics where Richard W. Houston is active.

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Featured researches published by Richard W. Houston.


Journal of Accounting and Public Policy | 2003

Audit committee support for auditors: The effects of materiality justification and accounting precision

F. Todd DeZoort; Dana R. Hermanson; Richard W. Houston

Abstract This study evaluates whether the auditor’s materiality justification and the precision of the accounting issue affect audit committee members’ support for the auditor in an auditor-management disagreement. Audit committee members participated in an experiment with materiality justification (i.e., auditor provides “quantitative-only” versus quantitative and “qualitative,” consequences-oriented materiality justification) and accounting precision (i.e., precise versus imprecise accounting issue in dispute) manipulated between participants. Audit committee members provided greater support for the auditor when the auditor’s materiality justification included both quantitative and consequences-oriented factors (i.e., the interruption of an earnings trend) and when the accounting issue was subject to precise measurement. In addition, more experienced audit committee members and those who are CPAs were more supportive of the auditor. From a public policy perspective, the results suggest that (a) regulators should require auditors and audit committees to discuss qualitative aspects of materiality (e.g., consequences) for all unrecorded auditor-proposed adjustments; (b) regulators and standard setters should seek to enhance auditor testing of accounting estimates and consider requiring greater disclosure of estimate ranges; and (c) current regulatory efforts to enhance audit committee financial expertise are supported by our findings.


Accounting review: A quarterly journal of the American Accounting Association | 1999

The Audit Risk Model, Business Risk and Audit‐Planning Decisions

Richard W. Houston; Michael F. Peters; Jamie Pratt


Auditing-a Journal of Practice & Theory | 1999

The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions

Richard W. Houston


Accounting Horizons | 2007

PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports

Dana R. Hermanson; Richard W. Houston; John C. Rice


Auditing-a Journal of Practice & Theory | 2003

Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective

F. Todd DeZoort; Richard W. Houston; Dana R. Hermanson


Auditing-a Journal of Practice & Theory | 2008

Audit Committee Member Support for Proposed Audit Adjustments: Pre‐SOX versus Post‐SOX Judgments

F. Todd DeZoort; Dana R. Hermanson; Richard W. Houston


Contemporary Accounting Research | 2001

The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions*

F. Todd DeZoort; Richard W. Houston; Michael F. Peters


The Accounting Review | 2010

The Effect of Magnitude of Audit Difference and Prior Client Concessions on Negotiations of Proposed Adjustments

Richard C. Hatfield; Richard W. Houston; Chad M. Stefaniak; Spencer Usrey


International Journal of Auditing | 1999

Consumer Perceptions of Cpa Webtrustsm Assurances: Evidence of an Expectation Gap

Richard W. Houston; Gary K. Taylor


Auditing-a Journal of Practice & Theory | 2012

The Effects of Employer and Client Identification on Internal and External Auditors' Evaluations of Internal Control Deficiencies

Chad M. Stefaniak; Richard W. Houston; Robert M. Cornell

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Chad M. Stefaniak

University of South Carolina

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Jamie Pratt

Indiana University Bloomington

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Spencer Usrey

University of Tennessee at Chattanooga

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Carol C. Bishop

Georgia Southwestern State University

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