Volume 27(1) 2008 - 40(4) 2021
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
AAA Digital Library | Auditing
Main Page | Journal Bibliographies
Abbott, L. J. and W. L. Buslepp. 2021. The impact of the PCAOB Triennial inspection process on inspection year and non-inspection year audits. Auditing: A Journal of Practice & Theory 40(2): 1-21.
Abbott, L. J., K. A. Gunny, and T. C. Zhang. 2013. When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors. Auditing: A Journal of Practice & Theory 32(2): 1-31.
Abbott, L. J., S. Parker and G. F. Peters. 2011.Does mandated disclosure induce a structural change in the determinants of nonaudit service purchases? Auditing: A Journal of Practice & Theory 30(2): 51-76.
Abdul Wahab, E. A., W. E. Gist, F. A. Gul and M. Mat Zain. 2021. Internal auditing outsourcing, nonaudit services, and audit fees. Auditing: A Journal of Practice & Theory 40(2): 23-48.
Abernathy, J. L., F. Guo, T. R. Kubick and A. Masli. 2019. Financial statement footnote readability and corporate audit outcomes. Auditing: A Journal of Practice & Theory 38(2): 1-26.
Abodolmohammadi, M. 2013. Correlates of co-sourcing/outsourcing of internal audit activities. Auditing: A Journal of Practice & Theory 32(3): 69-85.
Aghazadeh, S. and M. Peytcheva. 2018. The mismatch between expectation and realities of AS4 audits: A post-implementation research analysis. Auditing: A Journal of Practice & Theory 37(1): 1-19.
Agoglia, C. P., J. F. Brazel, R. C. Hatfield and S. B. Jackson. 2010. How do audit workpaper reviewers cope with the conflicting pressures of detecting misstatements and balancing client workloads? Auditing: A Journal of Practice & Theory 29(2): 27-43.
Agoglia, C. P., R. C. Hatfield and J. F. Brazel. 2009. The effects of audit review format on review team judgments. Auditing: A Journal of Practice & Theory 28(1): 95-111.
Albrecht, A., M. Glendening, K. Kim and R. Pereira. 2020. Auditor going concern opinions and bank systemic risk: Evidence from the 2007-2009 financial crisis. Auditing: A Journal of Practice & Theory 39(3): 1-28.
Alexander, K., M. G. Alles, M. Vasarhelyi and J. Wu. 2014. Design and evaluation of a continuous data level auditing system. Auditing: A Journal of Practice & Theory 33(4): 221-245.
Ali, C. B., S. Boubaker and M. Magnan. 2020. Auditors and the principal-principal agency conflict in family controlled firms. Auditing: A Journal of Practice & Theory 39(4): 31-55.
Allen, A. and A. Woodland. 2010. Education requirements, audit fees, and audit quality. Auditing: A Journal of Practice & Theory 29(2): 1-25.
Alsadoun, N., V. Naiker, F. Navissi and D. S. Sharma. 2018. Auditor-provided tax nonaudit services and the implied cost of equity capital. Auditing: A Journal of Practice & Theory 37(3): 1-24.
Amin, K., D. Eshleman and P. Guo. 2021. Investor sentiment and audit opinion shopping. Auditing: A Journal of Practice & Theory 40(3): 1-26.
Amir, E., Y. Guan and G. Livne. 2019. Abnormal fees and timely loss recognition - A long-term perspective. Auditing: A Journal of Practice & Theory 38(3): 1-22.
Amin, K., J. Krishnan and J. S. Yang. 2014. Going concern opinion and cost of equity. Auditing: A Journal of Practice & Theory 33(4): 1-39.
Andiola, L. M., D. H. Downey and K. D. Westermann. 2020. Examining climate and culture in audit firms: Insights, practice implications, and future research. Auditing: A Journal of Practice & Theory 39(4): 1-29.
Andiola, L. M., J. C. Bedard and K. D. Westermann. 2019. It's not my fault! Insights into subordinate auditors' attributions and emotions following audit review. Auditing: A Journal of Practice & Theory 38(1): 1-27.
Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. Big data and analytics in the modern audit engagement: Research needs. Auditing: A Journal of Practice & Theory 36(4): 1-27.
Arnold, B., H. Bateman, A. Ferguson and A. Raftery. 2017. Partner-scale economies, service bundling, and auditor independence in the Australian self-managed superannuation (pension) fund industry. Auditing: A Journal of Practice & Theory 36(2): 161-180.
Asare, S. K. and A. M. Wright. 2012. The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements. Auditing: A Journal of Practice & Theory 31(2): 1-17.
Asare, S. K. and A. M. Wright. 2019. The effect of a prompt to adopt the prudent official's perspective on auditors' judgments of the severity of control deficiencies. Auditing: A Journal of Practice & Theory 38(4): 1-16.
Asare, S. K., B. C. Fitzgerald, L. E. Graham, J. R. Joe, E. M. Negangard and C. J. Wolfe. 2013. Auditors' internal control over financial reporting decisions: Analysis, synthesis, and research directions. Auditing: A Journal of Practice & Theory 32(Supplement 1): 131-166.
Asare, S. K., J. P. van Buuren and B. Majoor. 2019. The joint role of auditors' and auditees' incentives and disincentives in the resolution of detected misstatements. Auditing: A Journal of Practice & Theory 38(1): 29-50.
Ashton, R. H. 2010. Quality, timing, and luck: Looking back at Ashton (1974). Auditing: A Journal of Practice & Theory 29(1): 3-13.
Asthana, S. C. and R. Kalelkar. 2014. Effect of client reputation on audit fees at the office level: An examination of S&P index membership. Auditing: A Journal of Practice & Theory 33(1): 1-27.
Auditing: A Journal of Practice & Theory. 2015. Introduction: A forum on CSR and assurance services. Auditing: A Journal of Practice & Theory 34(1): vii.
Audousset-Coulier, S., A. Jeny and L. Jiang. 2016. The validity of auditor industry specialization measures. Auditing: A Journal of Practice & Theory 35(1): 139-161.
Azizkhani, M., G. S. Monroe and G. Shailer. 2013. Audit partner tenure and cost of equity capital. Auditing: A Journal of Practice & Theory 32(1): 183-202.
Azzali, S., T. Mazza, K. J. Reichelt and D. Wang. 2021. Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? Evidence from Italy. Auditing: A Journal of Practice & Theory 40(4): 1-25.
Bae, G. S., S. U. Choi and J. E. Lee. 2019. Auditor industry specialization and audit pricing and effort. Auditing: A Journal of Practice & Theory 38(1): 51-75.
Bae, G. S., S. U. Choi and J. E. Lee. 2021. Auditors' response to auditor business risk: An analysis using public and private companies. Auditing: A Journal of Practice & Theory 40(4): 27-51.
Bagley, P. L. 2010. Negative affect: A consequence of multiple accountabilities in auditing. Auditing: A Journal of Practice & Theory 29(2): 141-157.
Bailey, C., D. L. Collins and L. J. Abbott. 2018. The impact of enterprise risk management on the audit process: Evidence from audit fees and audit delay. Auditing: A Journal of Practice & Theory 37(3): 25-46.
Bame-Aldred, C. W., D. M. Brandon, W. F. Messier Jr., L. E. Rittenberg and C. M. Stefaniak. 2013. A summary of research on external auditor reliance on the internal audit function. Auditing: A Journal of Practice & Theory 32(Supplement 1): 251-286.
Basu, S., J. Krishnan, J. E. Lee and Y. Zhang. 2018. Economic determinants and consequences of the proactive disclosure of internal control weaknesses and remediation progress in IPOs. Auditing: A Journal of Practice & Theory 37(4): 1-24.
Baudot, L., K. C. Demek and Z. Huang. 2018. The accounting profession's engagement with accounting standards: Conceptualizing accounting complexity through Big 4 comment letters. Auditing: A Journal of Practice & Theory 37(2): 175-196.
Baugh, M., J. P. Boone, I. K. Khurana and K. K. Raman. 2019. Did the 2005 deferred prosecution agreement adversely impact KPMG's audit practice? Auditing: A Journal of Practice & Theory 38(1): 77-102.
Baugh, M., M. S. Ege and C. G. Yust. 2021. Internal control quality and bank risk-taking and performance. Auditing: A Journal of Practice & Theory 40(2): 49-84.
Bedard, J., C. Brousseau and A. Vanstraelen. 2019. Investor reaction to auditors' going concern emphasis of matter: Evidence from a natural experiment. Auditing: A Journal of Practice & Theory 38(2): 27-55.
Bedard, J., N. Gonthier-Besacier and A. Schatt. 2019. Consequences of expanded audit reports: Evidence from justifications of assessments in France. Auditing: A Journal of Practice & Theory 38(3): 23-45.
Bedard, J. C. and K. M. Johnstone. 2010. Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory 29(2): 45-70.
Bedard, J. C., R. Hoitash, U. Hoitash and K. Westermann. 2012. Material weakness remediation and earnings quality: A detailed examination by type of control deficiency. Auditing: A Journal of Practice & Theory 31(1): 57-78.
Bell, T. B. and J. B. Griffin. 2012. Commentary on auditing high-uncertainty fair value estimates. Auditing: A Journal of Practice & Theory 31(1): 147-155.
Bennett, G. B. and R. C. Hatfield. 2017. Do approaching deadlines influence auditor's materiality assessments? Auditing: A Journal of Practice & Theory 36(4): 29-48.
Bennouri, M., M. Nekhili and P. Touron. 2015. Does auditor reputation "discourage" related-party transactions? The French case. Auditing: A Journal of Practice & Theory 34(4): 1-32.
Bentley-Goode, K. A., N. J. Newton and A. M. Thompson. 2017. Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory 36(4): 46-69.
Berger, L., S. Perreault and J. Wainberg. 2017. Hijacking the moral imperative: How financial incentives can discourage whistleblower reporting. Auditing: A Journal of Practice & Theory 36(3): 1-14.
Berglund, N. R., J. D. Eshleman and P. Guo. 2018. Auditor size and going concern reporting. Auditing: A Journal of Practice & Theory 37(2): 1-25.
Bertrand, R. M. M., A. J. H. C. Schram and E. H. J. Vaassen. 2013. Understanding contract audits: An experimental approach. Auditing: A Journal of Practice & Theory 32(1): 1-31.
Bhandari, A., B. Mammadov, A. Shelton and M. Thevenot. 2018. It is not only what you know, it is also who you know: CEO network connections and financial reporting quality. Auditing: A Journal of Practice & Theory 37(2): 27-50.
Bhattacharjee, S., K. K. Moreno and J. S. Pyzoha. 2020. The influence of perspective taking encouraged by the audit committee on auditor and client judgments during accounting disputes. Auditing: A Journal of Practice & Theory 39(3): 29-53.
Bierstaker, J., L. Chen, M. H. Christ, M. Ege and N. Mintchik. 2013. Obtaining assurance for financial statement audits and control audits when aspects of the financial reporting process are outsourced. Auditing: A Journal of Practice & Theory 32(Supplement 1): 209-250.
Bierstaker, J. L., J. E. Hunton and J. C. Thibodeau. 2009. Do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls? Auditing: A Journal of Practice & Theory 28(1): 79-94.
Bierstaker, J. L., J. R. Cohen, F. T. DeZoort and D. R. Hermanson. 2012. Audit committee compensation, fairness, and the resolution of accounting disagreements. Auditing: A Journal of Practice & Theory 31(2): 131-150.
Bik, O. and R. Hooghiemstra. 2017. The effect of national culture on auditor-in-charge involvement. Auditing: A Journal of Practice & Theory 36(1): 1-19.
Bik, O. and R. Hooghiemstra. 2018. Cultural differences in auditors' compliance with audit firm policy on fraud risk assessment. Auditing: A Journal of Practice & Theory 37(4): 25-48.
Billings, B. A., X. Gao and Y. Jia. 2014. CEO and CFO equity incentives and the pricing of audit services. Auditing: A Journal of Practice & Theory 33(2): 1-25.
Bills, K. L, and N. M. Stephens. 2016. Spatial competition at the intersection of the large and small audit firm markets. Auditing: A Journal of Practice & Theory 35(1): 23-45.
Bishop C. C., F. T. DeZoort and D. R. Hermanson. 2017. The effect of CEO social influence pressure and CFO accounting experience on CFO financial reporting decisions. Auditing: A Journal of Practice & Theory 36(1): 21-41.
Blankley, A. I, D. N. Hurtt and J. E. MacGregor. 2012. Abnormal audit fees and restatements. Auditing: A Journal of Practice & Theory 31(1): 79-96.
Blankley, A. I., D. N. Hurtt and J. E. MacGregor. 2014. The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory 33(2): 27-57.
Blay, A. D., E. S. Gooden, M. J. Mellon and D. E. Stevens. 2019. The effect of an auditor identity disclosure requirement on audit quality: An experimental examination incorporating the incremental effect of a signature requirement. Auditing: A Journal of Practice & Theory 38(4): 17-29.
Blay, A. D., J. R. Moon and J. S. Paterson. 2016. There's no place like home: The influence of home-state going-concern reporting rates on going-concern opinion propensity and accuracy. Auditing: A Journal of Practice & Theory 35(2): 23-51.
Blay, A. D., M. A. Geiger and D. S. North. 2011. The auditor's going-concern opinion as a communication of risk. Auditing: A Journal of Practice & Theory 30(2): 77-102.
Boland, C. M., B. E. Daugherty and D. Dickins. 2019. Evidence of the relationship between PCAOB inspection outcomes and the use of structured audit technologies. Auditing: A Journal of Practice & Theory 38(2): 57-77.
Boo, E., T. B. Ng and P. G. Shankar. 2016. Effects of incentive scheme and working relationship on whistle-blowing in an audit setting. Auditing: A Journal of Practice & Theory 35(4): 23-38.
Boone, J. P., I. K. Khurana and K. K. Raman. 2011. Litigation risk and abnormal accruals. Auditing: A Journal of Practice & Theory 30(2): 231-256.
Boone, J. P., I. K. Khurana and K. K. Raman. 2017. Spatial competition in local audit markets and the fallout on Deloitte from the 2007 PCAOB censure. Auditing: A Journal of Practice & Theory 36(2): 1-19.
Brandon, D. M. 2010. External auditor evaluations of outsourced internal auditors. Auditing: A Journal of Practice & Theory 29(2): 159-173.
Bratten, B., L. M. Gaynor, L. McDaniel, N. R. Montague and G. E. Sierra. 2013. The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors. Auditing: A Journal of Practice & Theory 32(Supplement 1): 7-44.
Brazel, J. F. and J. J. Schmidt. 2019. Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures? Auditing: A Journal of Practice & Theory 38(1): 103-122.
Brewster, B. E. 2016. The effect of client lies on auditor memory resistance and false memory acceptance. Auditing: A Journal of Practice & Theory 35(3): 33-50.
Brink, A. G., D. Jordan Lowe and L. M. Victoravich. 2013. The effect of evidence strength and internal rewards on intentions to report fraud in the Dodd-Frank regulatory environment. Auditing: A Journal of Practice & Theory 32(3): 87-104.
Brivot, M., M. Roussy and M. Mayer. 2018. Conventions of audit quality: The perspective of public and private company audit partners. Auditing: A Journal of Practice & Theory 37(2): 51-71.
Brown, D. L., S. Z. Shu, B. S. Soo and G. M. Trompeter. 2013. The insurance hypothesis: An examination of KPMG's audit clients around the investigation and settlement of the Tax Shelter Case. Auditing: A Journal of Practice & Theory 32(4): 1-24.
Brown, H. L. and K. M. Johnstone. 2009. Resolving disputed financial reporting issues: Effects of auditor negotiation experience and engagement risk on negotiation process and outcome. Auditing: A Journal of Practice & Theory 28(2): 65-92.
Brown, J. O. and V. K. Popova. 2019. How do investors respond to disclosure of audit quality indicators? Auditing: A Journal of Practice & Theory 38(4): 31-53.
Brown, J. O., J. H. Grenier, J. S. Pyzoha and A. Reffett. 2019. The effects of specialist type and estimate aggressiveness on jurors' judgments of auditor negligence. Auditing: A Journal of Practice & Theory 38(3): 47-69.
Brown-Liburd, H. and V. L. Zamora. 2015. The role of corporate social responsibility (CSR) assurance in investors' judgments when managerial pay is explicitly tied to CSR performance. Auditing: A Journal of Practice & Theory 34(1): 75-96.
Brown-Liburd, H. L. and A. M. Wright. 2011. The effect of past client relationship and strength of the audit committee on auditor negotiations. Auditing: A Journal of Practice & Theory 30(4): 51-69.
Brown-Liburd, H., A. M. Wright and V. L. Zamora. 2016. Managers' strategic reporting judgments in audit negotiations. Auditing: A Journal of Practice & Theory 35(1): 47-64.
Bruynseels, L., W. R. Knechel and M. Willekens. 2011. Auditor differentiation, mitigating management actions, and audit-reporting accuracy for distressed firms. Auditing: A Journal of Practice & Theory 30(1): 1-20.
Bruynseels, L., W. R. Knechel and M. Willekens. 2013. Turnaround initiatives and auditors' going-concern judgment: Memory for audit evidence. Auditing: A Journal of Practice & Theory 32(3): 105-121.
Bryan, D. B., T. W. Mason and J. K. Reynolds. 2018. Earnings autocorrelation, earnings volatility, and audit fees. Auditing: A Journal of Practice & Theory 37(3): 47-69.
Bu-Peow Ng, T. 2008. Auditors' decisions on audit differences that affect significant earnings thresholds. Auditing: A Journal of Practice & Theory 27(1): 71-89.
Buchanan, J. L. and M. D. Piercey. 2021. How simple changes to language and tick marks can curtail the ghost ticking of audit procedures. Auditing: A Journal of Practice & Theory 40(4): 53-77.
Budescu, D. V., and M. E. Peecher and I. Solomon. 2012. The joint influence of the extent and nature of audit evidence, materiality thresholds, and misstatement type on achieved audit risk. Auditing: A Journal of Practice & Theory 31(2): 19-41.
Burke, J. J., R. Hoitash and U. Hoitash. 2019. Audit partner identification and characteristics: Evidence from U.S. form AP filings. Auditing: A Journal of Practice & Theory 38(3): 71-94.
Burton, F. G., S. A. Emett, C. A. Simon and D. A. Wood. 2012. Corporate managers' reliance on internal auditor recommendations. Auditing: A Journal of Practice & Theory 31(2): 151-166.
Cahan, S. F., D. C. Jeter and V. Naiker. 2011. Are all industry specialist auditors the same? Auditing: A Journal of Practice & Theory 30(4): 191-222.
Cahan, S. F., D. Emanuel and J. Sun. 2009. Are the reputations of the large accounting firms really international? Evidence from the Andersen-Enron affair. Auditing: A Journal of Practice & Theory 28(2): 199-226.
Cahan, S. F., P. K. Chaney, D. C. Jeter and W. Zhang. 2013. Damaged auditor reputation and analysts' forecast revision frequency. Auditing: A Journal of Practice & Theory 32(1): 33-60.
Cairney, T. D. and E. G. Stewart. 2015. Audit fees and client industry homogeneity. Auditing: A Journal of Practice & Theory 34(4): 33-57.
Callaghan, J., M. Parkash and R. Singhal. 2009. Going-concern audit opinions and the provision of nonaudit services: Implications for auditor independence of bankrupt firms. Auditing: A Journal of Practice & Theory 28(1): 153-169.
Callen, J. L., S. W. G. Robb and D. Segal. 2008. Revenue manipulation and restatements by loss firms. Auditing: A Journal of Practice & Theory 27(2): 1-29.
Callen, J. L., X. Fang, X. Xiaohua and W. Zhang. 2020. Capital market consequences of audit office size: Evidence from stock price crash risk. Auditing: A Journal of Practice & Theory 39(2): 1-26.
Calvin, C. G. 2021. Adherence to the internal audit core principles and threats to internal audit function effectiveness. Auditing: A Journal of Practice & Theory 40(4): 79-98.
Cameran, M., J. R. Francis, A. Marra and A. Pettinicchio. 2015. Are there adverse consequences of mandatory auditor rotation? Evidence from Italian experience. Auditing: A Journal of Practice & Theory 34(1): 1-24.
Campbell, J. L., J. Hansen, C. A. Simon and J. L. Smith. 2015. Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002. Auditing: A Journal of Practice & Theory 34(2): 91-120.
Canning, M., Y. Gendron and B. O'Dwyer. 2018. Auditing in a changing environment and the constitution of cross-paradigmatic communications channels. Auditing: A Journal of Practice & Theory 37(2): 165-174.
Canning, M., Y. Gendron and B. O'Dwyer. 2018. Research forum on auditing in a changing environment. Auditing: A Journal of Practice & Theory 37(2): 163.
Caplan, D. H., S. K. Dutta and A. Z. Liu. 2018. Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment. Auditing: A Journal of Practice & Theory 37(4): 49-74.
Carcello, J. V., D. R. Hermanson and Y. Zhongxia. 2011. Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory 30(3): 1-31.
Carcello, J. V., M. Eulerich, A. Masli and D. A. Wood. 2020. Are internal audits associated with reductions in perceived risk? Auditing: A Journal of Practice & Theory 39(3): 55-73.
Carpenter, T. D., J. L. Reimers and P. Z. Fretwell. 2011. Internal auditors' fraud judgments: The benefits of brainstorming in groups. Auditing: A Journal of Practice & Theory 30(3): 211-224.
Carver, B. T., C. W. Hollingsworth and J. D. Stanley. 2011. Recent auditor downgrade activity and changes in clients' discretionary accruals. Auditing: A Journal of Practice & Theory 30(3): 33-58.
Casey, R. J. and J. H. Grenier. 2015. Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States. Auditing: A Journal of Practice & Theory 34(1): 97-130.
Cassell, C. A., G. A. Giroux, L. A. Myers and T. C. Omer. 2012. The effect of corporate governance on auditor-client realignments. Auditing: A Journal of Practice & Theory 31(2): 167-188.
Cassell, C. A., L. A. Myers, T. A. Seidel and J. Zhou. 2016. The effect of lame duck auditors on management discretion: An empirical analysis. Auditing: A Journal of Practice & Theory 35(3): 51-73.
Cassell, C. A., M. S. Drake and T. A. Dyer. 2018. Auditor litigation risk and the number of institutional investors. Auditing: A Journal of Practice & Theory 37(3): 71-90.
Caster, P., R. J. Elder and D. J. Janvrin. 2008. A summary of research and enforcement release evidence on confirmation use and effectiveness. Auditing: A Journal of Practice & Theory 27(2): 253-279.
Casterella, J. R., K. L. Jensen, and W. R. Knechel. 2010. Litigation risk and audit firm characteristics. Auditing: A Journal of Practice & Theory 29(2: 71-82.
Causholli, M. 2016. Evidence of organizational learning and organizational forgetting from financial statement audits. Auditing: A Journal of Practice & Theory 35(2): 53-72.
Chan, K. C., B. Farrell and P. Lee. 2008. Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 27(2): 161-179.
Chang, H., C. S. A. Cheng and K. J. Reichelt. 2010. Market reaction to auditor switching from big 4 to third-tier small accounting firms. Auditing: A Journal of Practice & Theory 29(2): 83-114.
Chang, H., J. Chen, R. Duh and S. Li. 2011. Productivity growth in the public accounting industry: The roles of information technology and human capital. Auditing: A Journal of Practice & Theory 30(1): 21-48.
Chang, H., Y. Guo and P. L. L. Mo. 2019. Market competition, audit fee stickiness, and audit quality: Evidence from China. Auditing: A Journal of Practice & Theory 38(2): 79-99.
Charles, S. L., S. M. Glover and N. Y. Sharp. 2010. The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Auditing: A Journal of Practice & Theory 29(1): 15-39.
Che, L., J. C. Langli and T. Svanstrom. 2018. Education, experience, and audit effort. Auditing: A Journal of Practice & Theory 37(3): 91-115.
Che, L., J. C. Langli and T. Svanstrom. 2018. Erratum. Education, experience, and audit effort. Auditing: A Journal of Practice & Theory 37(4): 261.
Chen, C. J. P., X. Su and X. Wu. 2009. Forced audit firm change, continued partner-client relationship, and financial reporting quality. Auditing: A Journal of Practice & Theory 28(2): 227-246.
Chen, C. J. P., X. Su and X. Wu. 2010. Auditor changes following a big 4 merger with a local Chinese firm: A case study. Auditing: A Journal of Practice & Theory 29(1): 41-72.
Chen, J., Y. Chou, R. Duh and Y. Lin. 2014. Audit committee director-auditor interlocking and perceptions of earnings quality. Auditing: A Journal of Practice & Theory 33(4): 41-70.
Chen, L. H., H. H. Chung, G. F. Peters and J. P. Wynn. 2017. Does incentive-based compensation for chief internal auditors impact objectivity? An external audit risk perspective. Auditing: A Journal of Practice & Theory 36(2): 21-43.
Chen, L. H., J. Krishnan, J., H. Sami and H. Zhou. 2013. Auditor attestation under SOX Section 404 and earnings informativeness. Auditing: A Journal of Practice & Theory 32(1): 61-84.
Chen, W., A. S. Kahlifa and K. T. Trotman. 2015. Facilitating brainstorming: Impact of task representation on auditors' identification of potential frauds. Auditing: A Journal of Practice & Theory 34(3): 1-22.
Chen, Y., J. D. Eshleman and J. S. Soileau. 2017. Business strategy and auditor reporting. Auditing: A Journal of Practice & Theory 36(2): 63-86.
Chen, Y., W. R. Knechel, V. B. Marisetty, C. Truong and M. Veeraraghavan. 2017. Board independence and internal control weakness: Evidence from SOX 404 disclosures. Auditing: A Journal of Practice & Theory 36(2): 45-62.
Cheng, M. M., H. Tan, K. T. Trotman and A. Tse. 2017. The impact of the timing of a prior year's auditor concessions on financial officers' judgments. Auditing: A Journal of Practice & Theory 36(1): 43-62.
Cheng, M. M., W. J. Green and J. C. Wa Ko. 2015. The impact of strategic relevance and assurance of sustainability indicators on investors' decisions. Auditing: A Journal of Practice & Theory 34(1): 131-162.
Cheng, X., L. Gao, J. E. Lawrence and D. B. Smith. 2014. SEC Division of Corporate Finance monitoring and CEO power. Auditing: A Journal of Practice & Theory 33(1): 29-56.
Chi, H. and C. Chin. 2011. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice & Theory 30(2): 201-229.
Choi, J., C. Kim, J. Kim and Y. Zang. 2010. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29(1): 73-97.
Choi, J., J. Kim, A. A. Qiu and Y. Zang. 2012 Geographic proximity between auditor and client: How does it impact audit quality? Auditing: A Journal of Practice & Theory 31(2): 43-72.
Choi, J., J. Kim and Y. Zang. 2010. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29(2): 115-140.
Choi, J., S. Choi, C. E. Hogan and J. Lee. 2013. The effect of human resource investment in internal control on the disclosure of internal control weaknesses. Auditing: A Journal of Practice & Theory 32(4): 169-199.
Choi, S., Y. Choi and B. Kim. 2018. Auditors' strategic audit pricing: Evidence from the pre- and post-IFRS periods. Auditing: A Journal of Practice & Theory 37(4): 75-94.
Christensen, B. E., S. M. Glover and C. J. Wolfe. 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors' decision to invest? Auditing: A Journal of Practice & Theory 33(4): 71-93.
Christensen, B. E., S. M. Grover and D. A. Wood. 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice & Theory 31(1): 127-146.
Christensen, B. E., T. C. Omer, M. K. Shelley and P. A. Wong. 2019. Affiliated former partners on the audit committee: Influence on the auditor-client relationship and audit quality. Auditing: A Journal of Practice & Theory 38(3): 95-119.
Chung, H., C. H. Sonu, Y. Zang and J. Choi. 2019. Opinion shopping to avoid a going concern audit opinion and subsequent audit quality. Auditing: A Journal of Practice & Theory 38(2): 101-123.
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He, K., X. Pan and G. G. Tian. 2017. Political connections, audit opinions, and auditor choice: Evidence from the ouster of government officers. Auditing: A Journal of Practice & Theory 36(3): 91-114.
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Joe, J., A. Wright and S. Wright. 2011. The impact of client and misstatement characteristics on the disposition of proposed audit adjustments. Auditing: A Journal of Practice & Theory 30(2): 103-124.
Johnson, E. N., J. R. Kuhn Jr., B. A. Apostolou and J. M. Hassell. 2013. Auditor perceptions of client narcissism as a fraud attitude risk factor. Auditing: A Journal of Practice & Theory 32(1): 203-219.
Johnstone, K. M., C. Li and S. Luo. 2014. Client-auditor supply chain relationships, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 33(4): 119-166.
Kadous, K. and M. Mercer. 2016. Are juries more likely to second-guess auditors under imprecise accounting standards? Auditing: A Journal of Practice & Theory 35(1): 101-117.
Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2016. Relation between auditor quality and tax aggressiveness: Implications of cross-country institutional differences. Auditing: A Journal of Practice & Theory 35(4): 105-135.
Kannan, Y. H., T. R. Skantz and J. L. Higgs. 2014. The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees. Auditing: A Journal of Practice & Theory 33(2): 111-139.
Kao, J. L., Y. Li and W. Zhang. 2014. Did SOX influence the association between fee dependence and auditors' propensity to issue going-concern opinions? Auditing: A Journal of Practice & Theory 33(2): 165-185.
Kaplan, S. E., G. K. Taylor and D. D. Williams. 2020. The effects of the type and content of audit reports for financially stressed initial public offerings on information uncertainty. Auditing: A Journal of Practice & Theory 39(1): 125-150.
Kaplan, S. E., K. Pany, J. A. Samuels and J. Zhang. 2009. An examination of the effects of procedural safeguards on intentions to anonymously report fraud. Auditing: A Journal of Practice & Theory 28(2): 273-288.
Kaplan, S. E., K. R. Pope and J. A. Samuels. 2011. An examination of the effect of inquiry and auditor type on reporting intentions for fraud. Auditing: A Journal of Practice & Theory 30(4): 29-49.
Keune, M. B. and K. M. Johnstone. 2015. Audit committee incentives and the resolution of detected misstatements. Auditing: A Journal of Practice & Theory 34(4): 109-137.
Khalil, S., and M. Mazboudi. 2016. Client acceptance and engagement pricing following auditor resignation in family firms. Auditing: A Journal of Practice & Theory 35(4): 137-158.
Khalil, S., M. L. Magnan and J. R. Cohen. 2008. Dual-class shares and audit pricing: Evidence from the Canadian markets. Auditing: A Journal of Practice & Theory 27(2): 199-216.
Khavis, J. A. and J. Krishnan. 2021. Employee satisfaction and work-life balance in accounting firms and audit quality. Auditing: A Journal of Practice & Theory 40(2): 161-192.
Khurana, I. K. and L. Zhao. 2019. Does the JOBS Act reduce compliance costs of emerging growth companies? Theory and evidence. Auditing: A Journal of Practice & Theory 38(4): 151-175.
Kim, J. and B. Y. Song. 2011. Auditor quality and loan syndicate structure. Auditing: A Journal of Practice & Theory 30(4): 71-99.
Kim, J., J. J. Lee and J. C. Park. 2015. Audit quality and the market value of cash holdings: The case of office-level auditor industry specialization. Auditing: A Journal of Practice & Theory 34(2): 27-57.
Kim, S. and N. Harding. 2017. The effect of a superior's perceived expertise on the predecisional distortion of evidence by auditors. Auditing: A Journal of Practice & Theory 36(1): 109-127.
Kim, S. and N. Harding. 2017. The effect of a superior's perceived expertise on the predecisional distortion of evidence by auditors. Supplementary Appendix. Auditing: A Journal of Practice & Theory 36(1): 1-12.
Kim, S., W. J. Green and K. M. Johnstone. 2016. Biased evidence processing by multidisciplinary greenhouse gas assurance teams. Auditing: A Journal of Practice & Theory 35(3): 119-139.
Knechel, W. R. 2013. Editor's report. Auditing: A Journal of Practice & Theory 32(4): Auditing: A Journal of Practice & Theory 32(4): 7 pages not numbered.
Knechel, W. R. 2014. Annual editor report. Auditing: A Journal of Practice & Theory 33(4): Not numbered. (Includes an explanation of the Allen Track 12 step system for new submissions).
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Knechel, W. R., N. Mintchik, M. Pevzner and U. Velury. 2019. The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe. Auditing: A Journal of Practice & Theory 38(1): 193-219.
Knechel, W. R., V. Naiker and G. Pacheco. 2008. Does auditor industry specialization matter? Evidence from market reaction to auditor switches. Auditing: A Journal of Practice & Theory 27(1): 19-45.
Kochetova-Kozloski, N. and W. F. Messier Jr. 2011. Strategic analysis and auditor risk judgments. Auditing: A Journal of Practice & Theory 30(4): 149-171.
Kochetova-Kozloski, N., T. M. Kozloski and W. F. Messier Jr. 2013. Auditor business process analysis and linkages among auditor risk judgments. Auditing: A Journal of Practice & Theory 32(3): 123-139.
Koh, K. and Y. H. Tong. 2013. The effects of clients' controversial activities on audit pricing. Auditing: A Journal of Practice & Theory 32(2): 67-96.
Krishnan, G. V. and C. Wang. 2015. The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice & Theory 34(3): 139-160.
Krishnan, J. and J. E. Lee. 2009. Audit committee financial expertise, litigation risk, and corporate governance. Auditing: A Journal of Practice & Theory 28(1): 241-261.
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Krishnan, J., L. Su and Y. Zhang. 2011. Nonaudit services and earnings management in the pre-SOX and post-SOX eras. Auditing: A Journal of Practice & Theory 30(3): 103-123.
Krishnan, G. V., L. Sun, Q. Wang and R. Yang. 2013. Client risk management: A pecking order analysis of auditor response to upward earnings management. Auditing: A Journal of Practice & Theory 32(2): 147-169.
Keune, M. B. and T. M. Keune. 2018. Do managers make voluntary accounting changes in response to a material weakness in internal control? Auditing: A Journal of Practice & Theory 37(2): 107-137.
Kuang, H., H. Li, M. G. Sherwood and R. L. Whited. 2020. Mandatory audit partner rotations and audit quality in the United States. Auditing: A Journal of Practice & Theory 39(3): 161-184.
Kuselias, S., J. R. Lauck and S. Williams. 2021. Social media content and social comparisons: An experimental examination of their effect on audit quality. Auditing: A Journal of Practice & Theory 40(1): 55-72.
Kwon, S. Y. and H. S. Yi. 2018. Do social ties between CEOs and engagement audit partners affect audit quality and audit fees? Auditing: A Journal of Practice & Theory 37(2): 139-161.
Kwon, S. Y., J. Park and J. Yu. 2018. The effect of industry-specialist auditors on SEO underpricing before and after the global financial crisis. Auditing: A Journal of Practice & Theory 37(1): 89-113.
Kukukawa, H. and T. J. Mock. 2011. Audit risk assessments using belief versus probability. Auditing: A Journal of Practice & Theory 30(1): 75-99.
Kwon, S. Y., Y. Lim and R. Simnett. 2014. The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market. Auditing: A Journal of Practice & Theory 33(4): 167-195.
Lai, S. and C. Liu. 2018. The effect of auditor characteristics on the value of diversification. Auditing: A Journal of Practice & Theory 37(1): 115-137.
Lawrence, A., M. Minutti-Meza and D. Vyas. 2018. Is operational control risk informative of financial reporting deficiencies? Auditing: A Journal of Practice & Theory 37(1): 139-165.
Lawson, B. P., G. S. Martin, L. Muriel and M. S. Wilkins. 2019. How do auditors respond to FCPA risk? Auditing: A Journal of Practice & Theory 38(4): 177-200.
Lee, G. and N. L. Fargher. 2018. The role of the audit committee in their oversight of whistle-blowing. Auditing: A Journal of Practice & Theory 37(1): 167-189.
Legoria, J., K. J. Reichelt and J. S. Soileau. 2018. Auditors and disclosure quality: The case of major customer disclosures. Auditing: A Journal of Practice & Theory 37(3): 163-189.
Leiby, J., K. Rennekamp and K. T. Trotman. 2021. Challenges to experimental audit JDM research and the role of online platforms in resolving these challenges. Auditing: A Journal of Practice & Theory 40(3): 53-72.
Li, H., W. G. No and J. E. Boritz. 2020. Are external auditors concerned about cyber incidents? Evidence from audit fees. Auditing: A Journal of Practice & Theory 39(1): 151-171.
Li, L., B. Qi and J. Zhang. 2021. The effect of engagement auditors on financial statement comparability. Auditing: A Journal of Practice & Theory 40(3): 73-104.
Litt, B., D. S. Sharma, T. Simpson and P. N. Tanyi. 2014. Audit partner rotation and financial reporting quality. Auditing: A Journal of Practice & Theory 33(3): 59-86.
Liu, L., K. Raghunandan and D. Rama. 2009. Financial restatements and shareholder ratifications of the auditor. Auditing: A Journal of Practice & Theory 28(1): 225-240.
Low, K. and H. Tan. 2011. Does time constraint lead to poorer audit performance? Effects of forewarning of impending time constraints and instructions. Auditing: A Journal of Practice & Theory 30(4): 173-190.
Lu, L. Y , H. Wu and Y. Yu. 2017. Investment-related pressure and audit risk. Auditing: A Journal of Practice & Theory 36(3): 137-157.
Luippold, B. L. and T. E. Kida. 2012. The impact of initial information ambiguity on the accuracy of analytical review judgments. Auditing: A Journal of Practice & Theory 31(2): 113-129.
Luypaert, M. and T. Van Caneghem. 2014. Can auditors mitigate information asymmetry in M &As? An empirical analysis of the method of payment in Belgian transactions. Auditing: A Journal of Practice & Theory 33(1): 57-91.
Lynford, G. and J. C. Bedard. 2013. The influence of auditor and client Section 404 processes on remediation of internal control deficiencies at all levels of severity. Auditing: A Journal of Practice & Theory 32(4): 45-69.
Lyubimov, A., V. Arnold, and S. G. Sutton. 2013. An examination of the legal liability associated with outsourcing and offshoring audit procedures. Auditing: A Journal of Practice & Theory 32(2): 97-118.
Ma, Z., R. Wang and K. Zhou. 2021. Generalist CEOs and audit pricing. Auditing: A Journal of Practice & Theory 40(4): 123-147.
Maijoor, S. and A. Vanstraelen. 2012. "Research opportunities in auditing in the EU," revisited. Auditing: A Journal of Practice & Theory 31(1): 115-126.
Malsch, B. and S. E. Salterio. 2016. "Doing good field research": Assessing the quality of audit field research. Auditing: A Journal of Practice & Theory 35(1): 1-22.
Mande, V., and M. Son. 2013. Do financial restatements lead to auditor changes? Auditing: A Journal of Practice & Theory 32(2): 119-145.
Mao, J. and Q. J. Yin. 2017. Auditor reverse-merger expertise: Evidence from Chinese reverse-merger companies. Auditing: A Journal of Practice & Theory 36(4): 115-133.
Martinow, K., R. A. Moroney and N. Harding. 2020. Auditor commitment and turnover intentions following negative inspection findings: The effects of regulator enforcement style and firm response. Auditing: A Journal of Practice & Theory 39(4): 143-165.
Masksymov, E. M. 2021. Auditor evaluation of manager's competence after a failure in internal control. Auditing: A Journal of Practice & Theory 40(3): 105-125.
Masli, A., C. Porter and S. Scholz. 2018. Determinants of auditor going concern reporting in the banking industry. Auditing: A Journal of Practice & Theory 37(4): 187-205.
McDaniel, L. S. and L. E. Simmons. 2008. Auditors' assessment and incorporation of expectation precision in evidential analytical procedures. Auditing: A Journal of Practice & Theory 27(1): 1-18.
McKnight, C. A. and W. F. Wright. 2011. Characteristics of relatively high-performance auditors. Auditing: A Journal of Practice & Theory 30(1): 191-206.
Messier, W. F. Jr., C. A. Simon and J. L. Smith. 2013. Two decades of behavioral research on analytical procedures: What have we learned? Auditing: A Journal of Practice & Theory 32(1): 139-181.
Messier, W. F. Jr., T. M. Kozloski and N. Kochetova-Kozloski. 2010. An analysis of SEC and PCAOB enforcement actions against engagement quality reviewers. Auditing: A Journal of Practice & Theory 29(2): 233-252.
Mock, T. J., J. Bedard, P. J. Coram, S. M. Davis, R. Espahbodi and R. C. Warne. 2013. The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice & Theory 32(Supplement 1): 323-351.
Moroney, R. and P. Carey. 2011. Industry - versus task-based experience and auditor performance. Auditing: A Journal of Practice & Theory 30(2): 1-18.
Moser, W. J. 2020. Audit pricing of terrorism. Auditing: A Journal of Practice & Theory 39(2): 163-184.
Munsif, V., K. Raghunandan and D. V. Rama. 2013. Early warnings of internal control problems: Additional evidence. Auditing: A Journal of Practice & Theory 32(2): 171-188.
Myllymaki, E. 2014. The persistence in the association between Section 404 Material Weaknesses and financial reporting quality. Auditing: A Journal of Practice & Theory 33(1): 93-116.
Nagy, A. L. 2014. PCAOB quality control inspection reports and auditor reputation. Auditing: A Journal of Practice & Theory 33(3): 87-104.
Nelson, M. W. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory 28(2): 1-34.
Newton, N. J. 2019. When analysts speak, do auditors listen? Auditing: A Journal of Practice & Theory 38(1): 221-245.
Newton, N. J., D. Wang and M. S. Wilkins. 2013. Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements. Auditing: A Journal of Practice & Theory 32(3): 31-67.
Nigrini, M. J. and S. J. Miller. 2009. Data diagnostics using second-order tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2): 305-324.
Nolder, C. and T. J. Riley. 2014. Effects of differences in national culture on auditors' judgments and decisions: A literature review of cross-cultural auditing studies from a judgment and decision making perspective. Auditing: A Journal of Practice & Theory 33(2): 141-164.
O'Donnell, E. and J. D. Perkins. 2011. Assessing risk with analytical procedures: Do systems-thinking tools help auditors focus on diagnostic patters? Auditing: A Journal of Practice & Theory 30(4): 273-283.
Patterson, E. R. and J. R. Smith. 2016. The strategic effects of auditing standard No. 5 in a multi-location setting. Auditing: A Journal of Practice & Theory 35(1): 119-138.
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Perols, R. R. and U. S. Murthy. 2021. The impact of cybersecurity risk management examinations and cybersecurity incidents on investor perceptions and decisions. Auditing: A Journal of Practice & Theory 40(1): 73-89.
Peters, G. F. and A. M. Romi. 2015. The association between sustainability governance characteristics and the assurance of corporate sustainability reports. Auditing: A Journal of Practice & Theory 34(1): 163-198.
Peytcheva, M. and P. R. Gillett. 2011. How partners' views influence auditor judgment. Auditing: A Journal of Practice & Theory 30(4): 285-301.
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Picard, C., S. Durocher and Y. Gendron. 2018. The colonization of public accounting firms by marketing expertise: Processes and consequences. Auditing: A Journal of Practice & Theory 37(1): 191-213.
Pike, B. J., C. Lawrence, K. A. Martin and R. M. Olvera. 2016. External auditors' involvement in the internal audit function's work plan and subsequent reliance before and after a negative audit discovery. Auditing: A Journal of Practice & Theory 35(4): 159-173.
Piercey, D. M. 2011. Documentation requirements and quantified versus qualitative audit risk assessments. Auditing: A Journal of Practice & Theory 30(4): 223-248.
Pittman, J. A. and Y. Zhao. 2021. Auditor responses to and prevention of non-income-increasing misreporting: Evidence from audit fees and restatements. Auditing: A Journal of Practice & Theory 40(3): 127-153.
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Rasso, J. T. 2014. Apology accepted: The benefits of an apology for a deficient audit following an audit failure. Auditing: A Journal of Practice & Theory 33(1): 161-176.
Ratzinger-Sakel, N. V. S. 2013. Auditor fees and auditor independence - Evidence from going concern reporting decisions in Germany. Auditing: A Journal of Practice & Theory 32(4): 129-168.
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Riccardi, W. N. 2019. Do audit firm tenure and size moderate changes in financial reporting quality due to mandatory IFRS adoption? Auditing: A Journal of Practice & Theory 38(4): 201-224.
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Robinson, S. N., M. B. Curtis and J. C. Robertson. 2018. Disentangling the trait and state components of professional skepticism: Specifying a process of state scale development. Auditing: A Journal of Practice & Theory 37(1): 215-235.
Roussy, M. 2015. Welcome to the day-to-day of internal auditors: How do they cope with conflicts? Auditing: A Journal of Practice & Theory 34(2): 237-264.
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