Prof. Joseph Brazel

Prof. Joseph Brazel

Professor

Joseph Brazel is the Jenkins Distinguished Professor of Accounting and a University Faculty Scholar at North Carolina State University, where he teaches undergraduate and graduate courses in auditing and assurance services. His research focuses on professional skepticism, fraud detection, data analytics, non-financial measures, investor and CFO responses to fraud red flags, fraud brainstorming, and judgment and decision-making in auditing.

He has published in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, Review of Accounting Studies, Auditing: A Journal of Practice & Theory, and the Journal of Business Ethics. Dr. Brazel is also a monthly contributor at Forbes.com. The Center for Audit Quality (CAQ), Foundation for Auditing Research (FAR), Association of Certified Fraud Examiners (ACFE) Research Institute, International Association for Accounting Education and Research, Institute for Fraud Prevention, Financial Industry Regulatory Authority (FINRA) Investor Education Foundation, Institute of Management Accountants, Institute of Internal Auditors, Ernst and Young, KMPG, and North Carolina State University have all supplied him with grants to support his research. Prior to obtaining his Ph.D., Dr. Brazel was an audit manager with Deloitte.

Articles & Publications

Professional Skepticism and Audit Committee Support

Professional skepticism is essential to audit quality, and enhancing auditor skepticism is of great concern

Can audit committee support improve auditors’ application of professional skepticism?

Despite the recognized importance of professional skepticism, auditors’ failure to consistently exercise a sufficient level

How do audit committees support audit engagement teams and encourage professional skepticism? A survey and experimental evidence

KEY TAKE-AWAYS The team explores how audit committees (ACs) support audit engagement teams and whether

Involvement in the Development of Data Analytics and Auditors’ Application of Professional Skepticism

Audit firms around the globe have invested heavily in a variety of audit technologies (e.g.,

Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism

Auditors’ use of audit data analytic (ADA) tests carries tremendous potential for the quality of

Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism

As the use of audit data analytic (ADA) tests matures and becomes increasingly common in

An Unintended Consequence of Full Population Testing on Auditors’ Professional Skepticism

KEY TAKE-AWAYS The emergence of data analytics allows auditors to test entire populations of data

An Unintended Consequence of Full Population Testing on Auditors’ Professional Skepticism

KEY TAKE-AWAYS The emergence of data analytics allows auditors to test entire populations of data,