Denise Hanes Downey

Papers

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About

Denise Hanes Downey is a distinguished scholar in auditing and accounting education, whose work bridges the gap between traditional audit practices and the rapidly evolving technological landscape. Her research centers on substantive testing procedures, particularly the audit of accounts receivable, and the integration of emerging technologies into audit methodologies. Downey’s most-cited paper, "Wealthy Watches Inc.: The Substantive Testing of Accounts Receivable in the Evolving Audit Environment" (2021), with 9 citations, exemplifies her contribution by providing an innovative case study that immerses students in the practical challenges of auditing accounts receivable while introducing them to audit-related technologies. This work has become a valuable resource for educators seeking to modernize audit curricula, reflecting her commitment to preparing future auditors for a data-driven profession. Beyond this, Downey’s research underscores the critical role of confirmations and evolving tools in maintaining audit quality. Her impact is evident in the adoption of her case-based approach in classrooms, fostering critical thinking and technical proficiency. Downey’s achievements highlight her as a key voice in shaping how audit education adapts to technological change, making her work essential for students and researchers navigating the future of auditing.