Christine E. Earley

Papers

Total Citations

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About

Christine E. Earley is a distinguished scholar in accounting and auditing, with a research focus on audit judgment, decision-making, and the integration of technology in audit practices. Her work bridges the gap between traditional audit procedures and the evolving technological landscape, particularly in substantive testing and accounts receivable verification. Earley’s most-cited paper, “Wealthy Watches Inc.: The Substantive Testing of Accounts Receivable in the Evolving Audit Environment” (2021), has garnered 9 citations and serves as a pivotal educational case study. This work introduces students to the complexities of auditing accounts receivable through confirmations while exposing them to emerging audit-related technologies, such as data analytics and automated tools. By blending practical application with theoretical rigor, Earley has significantly contributed to audit education and practice, helping future auditors navigate the shift toward tech-enabled assurance. Her research underscores the importance of adapting traditional methods to modern challenges, earning her recognition as a key voice in audit innovation. With a career dedicated to enhancing audit quality and pedagogy, Earley continues to shape how auditors approach evidence gathering in an increasingly digital world.