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Jacqueline S. Hammersley

Harold M. Heckman Chair of Public Accounting
Education:
  • PhD, Accountancy, University of Illinois at Urbana-Champaign, 2003
  • MAS, Accountancy, University of Illinois at Urbana-Champaign, 1998
  • BBA, Accounting, University of Wisconsin-Madison, 1986

 

Awards, Honors and Recognitions:
  • Notable Contributions to the Auditing Literature Award, 2022
  • Deloitte Foundation Wildman Medal Award, American Accounting Association, 2019 
  • Research Advisory Board Grant, Center for Audit Quality, 2019, 2017, 2009
  • Research Grant, Center for Audit Quality, 2019, 2018, 2015, 2014, 2013
  • Outstanding Dissertation Advisor Award, Auditing Section Mid-Year Meeting, American Accounting Association, 2017
  • Best Paper with a PhD Student Award, Auditing Section Mid-Year Meeting, American Accounting Association, 2017
  • Outstanding Teacher, Terry College of Business, 2016
  • Best Paper Award, Auditing Section Mid-Year Meeting, American Accounting Association, 2014
  • Competitive Manuscript Award, American Accounting Association, 2004
Research Interests and Areas of Expertise:
  • Experimental Research in Auditing
Selected Publications:

Hammersley, J. S. and M. A. Ricci. 2021. Using Audit Programs to Improve Auditor Evidence Collection.  The Accounting Review 96 (1): 251-272.

Austin, A. A., J. S. Hammersley, and M. A. Ricci. 2020. Improving Auditors’ Consideration of Evidence Contradicting Management’s Complex Estimate Assumptions. Contemporary Accounting Research 37 (2): 696-716.

Griffith, E. E., J. S. Hammersley, and K. Kadous. 2015. Audits of complex estimates as verification of management numbers: How institutional pressures shape practice. Contemporary Accounting Research 32 (3): 833-863.

Griffith, E. E., J. S. Hammersley, K. Kadous, D. Young. 2015. Auditor Mindsets and Audits of Complex Estimates. Journal of Accounting Research 53 (1): 49-77.

Hammersley, J. S., L. A. Myers, and J. Zhou. 2012. Causes and Consequences of the Failure to Remediate Material Weaknesses in Internal Controls. Auditing: A Journal of Practice and Theory 31 (2): 73-111.

Hammersley, J. S. 2011. A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks. Auditing: A Journal of Practice and Theory 30 (4): 101-128.

Hammersley, J. S., K. Johnstone, and K. Kadous. 2011. How Do Audit Seniors Respond to Heightened Fraud Risk? Auditing: A Journal of Practice and Theory 30 (3): 81-101.

Hammersley, J. S., E. M. Bamber, and T. D. Carpenter. 2010. The Influence of Documentation Specificity and Fraud Risk Priming on Auditor Fraud Judgments and Evidence Evaluation Decisions. The Accounting Review 85 (2): 547-571.

Ganguly, A. R., and J. S. Hammersley. 2009. Covariation Assessments with Costly Information Collection in Audit Planning: An Experimental Study.  Auditing: A Journal of Practice and Theory 28 (1): 1-27. 

Hammersley, J. S., L. A. Myers, and C. Shakespeare. 2008. Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13 (1): 141-165.

Hammersley, J. S. 2006. Pattern Identification and Industry-Specialist Auditors. The Accounting Review 60 (2): 309-336.

Hammersley, J. S., K. Kadous, and A. M. Magro. 1997. Cognitive and Strategic Components of the Explanation Effect. Organizational Behavior and Human Decision Processes 70 (2): 149-58.

Editorial appointments:
  • Deputy Senior Editor, Auditing: A Journal of Practice and Theory, 2020 - 2023
  • Editor, The Accounting Review, 2017 - 2020
  • Editor, Auditing: A Journal of Practice and Theory, 2014 - 2017
  • Editorial Board Member, The Accounting Review, 2011 - 2014, 2014 - 2017, 2020-2023
  • Editorial Board Member, Accounting, Organizations, and Society, 2011 - present
  • Editorial Board Member, Auditing: A Journal of Practice and Theory, 2008 - 2014, 2017 - 2020
  • Editorial Board Member, Behavioral Research in Accounting, 2014 - 2017, 2017 - 2020
  • Editorial Board Member, Managerial Auditing Journal, 2016 - 2019
  • Proposal Review Committee, Access to Audit Personnel Program, 2016 - 2018, 2021-2024

Articles Featuring Jacqueline S. Hammersley