Management And Accounting Web

Volume 27(1) 2008 - 36(3) 2017

Recent Updates:
2014,
2015,
2016,
2017

Provided by James R. Martin, Ph.D., CMA

Professor Emeritus, University of South Florida

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.

Abodolmohammadi, M. 2013. Correlates of co-sourcing/outsourcing of
internal audit activities. *Auditing: A Journal of Practice & Theory* 32(3): 69-85.

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.

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.

Allen, A. and A. Woodland. 2010. Education requirements,
audit fees, and audit quality. *Auditing: A Journal of Practice & Theory* 29(2): 1-25.

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.

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., 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.

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.

Bagley, P. L. 2010. Negative affect: A consequence
of multiple accountabilities in auditing. *Auditing: A Journal of Practice & Theory* 29(2): 141-157.

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.

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.

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.

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.

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.

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.

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., 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.

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.

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.

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-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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Chung, J. O. Y, C. P. Cullinan, M. Frank, J. H. Long, J. Mueller-Phillips
and D. M. O'Reilly. 2013. The auditor's approach to subsequent events:
Insights from academic literature. *Auditing: A Journal of Practice &
Theory* 32(Supplement 1): 167-207.

Chung, J. O. Y., J. R.
Cohen and G. S. Monroe. 2008. The effect
of moods on auditors' inventory valuation decisions. *Auditing: A Journal of Practice &
Theory* 27(2): 137-159.

Cianci, A. M. and J. L.
Bierstaker. 2009. The impact of positive
and negative mood on the hypothesis generation and ethical judgments of
auditors. *Auditing: A Journal of Practice &
Theory* 28(2): 119-144.

Cohen, J. R. 2016. Annual editor report. *Auditing: A Journal of
Practice & Theory* 35(4): 1-8.

Cohen, J. R. and R. Simnett. 2015. CSR and assurance services: A research
agenda. *Auditing: A Journal of Practice & Theory* 34(1): 59-74.

Cohen, J. R. and W. R. Knechel. 2013. A call for academic inquiry:
Challenges and opportunities from the PCAOB projects. *Auditing: A Journal
of Practice & Theory* 32(Supplement 1): 1-5.

Cohen, J. R., G.
Krishnamoorthy and A. M. Wright. 2008. Form
versus substance: The implications for auditing practice and research of alternative
perspectives on corporate governance. *Auditing: A Journal of Practice &
Theory* 27(2): 181-198.

Cohen, J. R., G.
Krishnamoorthy and A. M. Wright. 2008. The
impact of roles of the board on auditors' risk assessments and program planning
decisions. *Auditing: A Journal of Practice &
Theory* 27(1): 91-112.

Cohen, J. R., L. M. Gaynor, G. Krishnamoorthy and
A. M. Wright. 2011. The impact of auditor judgments on CEO influence on audit
committee independence. *Auditing: A Journal of Practice &
Theory* 30(4): 129-147.

Commerford, B. P., D. R. Hermanson, R. W. Houston and M. F. Peters. 2016.
Real earnings management: A threat to auditor comfort? *Auditing: A
Journal of Practice & Theory* 35(4): 39-56.

Coram, P. J., G. S.
Monroe and D. R. Woodliff. 2009. The
value of assurance on voluntary nonfinancial disclosure: An experimental
evaluation. *Auditing: A Journal of Practice &
Theory* 28(1): 137-151.

Courtois, C. and Y. Gendron. 2017. The "normalization" of deviance: A
case study on the process underlying the adoption of deviant behavior. *
Auditing: A Journal of Practice & Theory* 36(3): 15-43.

Coyne, M. P., S. F. Biggs and J. S. Rich. 2010. Priming/reaction-time
evidence of the structure of auditors' knowledge of financial statement errors. *Auditing: A Journal of Practice &
Theory* 29(1): 99-123.

Cullinan, C. P., H. Du and X. Zheng. 2016. Size variables in audit fee
models: An examination of the effects of alternative mathematical
transformations. *Auditing: A Journal of Practice & Theory* 35(3):
169-181.

Curtis, E., C. Humphrey and W. S. Turley. 2016. Standards of innovation
in auditing. *Auditing: A Journal of Practice & Theory* 35(3): 75-98.

Da Silva, C. G. and P. M. R. Carreira. 2013. Selecting audit samples
using Benford's Law. *Auditing: A Journal of Practice & Theory* 32(2):
53-65.

Dalton, D. W., J. R. Cohen, N. L. Harp and J. J. McMillan. 2014.
Antecedents and consequences of perceived gender discrimination in the audit
profession. *Auditing: A Journal of Practice & Theory* 33(3): 1-32.

Daugherty, B. E., D. Dickins, R. C. Hatfield and
J. L. Higgs. 2012. An examination of partner perceptions of partner rotation:
Direct and indirect consequences to audit quality. *Auditing: A Journal of Practice &
Theory* 31(1): 97-114.

Desai, N. K. and G. J. Gerard. 2013. Auditor's consideration of material
income -increasing versus material income-decreasing items during the audit
process. *Auditing: A Journal of Practice & Theory* 32(2): 33-51.

Desai, N. K., G. J. Gerald and A. Tripathy. 2011. Internal audit sourcing arrangements and reliance
by external auditors. *Auditing: A Journal of Practice &
Theory* 30(1): 149-171.

Desir, R., J. R. Casterella and J. Kokina. 2014. A reexamination of audit
fees for initial audit engagements in the post-SOX period. *Auditing: A
Journal of Practice & Theory* 33(2): 59-78.

Dirsmith, M. W., M. A. Covaleski and S. Samuel. 2015. On being
professional in the 21st century: An empirically informed essay. *
Auditing: A Journal of Practice & Theory* 34(2): 167-200.

Donelson, D. C., M. S. Ege and J. M. McInnis. 2017. Internal control
weaknesses and financial reporting fraud. *Auditing: A Journal of Practice
& Theory* 36(3): 45-69.

Dunn, K., M. Kohlbeck and B. W. Mayhew. 2011. The impact of the big 4 consolidation on audit market
share equality. *Auditing: A Journal of Practice &
Theory* 30(1): 49-73.

Durney, M., R. J. Elder and S. M. Glover. 2014. Field data on accounting
error rates and audit sampling. *Auditing: A Journal of Practice & Theory*
33(2): 79-110.

Durocher, S., Y. Gendron and C. Picard. 2016. Waves of global
standardization: Small practitioners' resilience and intra-professional
fragmentation within the accounting profession. *Auditing: A Journal of
Practice & Theory* 35(1): 65-88.

Eilifsen, A. and K. H. Knivsfla. 2013. How
increased regulatory oversight of nonaudit services affects investors'
perceptions of earnings quality. *Auditing: A Journal of Practice &
Theory* 32(1): 85-112.

Eilifsen, A. and W. F. Messier Jr. 2015. Materiality guidance of the
major public accounting firms. *Auditing: A Journal of Practice & Theory*
34(2): 3-26.

Elder, R. J., A. D. Akresh, S. M. Glover, J. L. Higgs and J. Liljegren.
2013. Audit sampling research: A synthesis and implications for future
research. *Auditing: A Journal of Practice & Theory* 32(Supplement 1):
99-129.

Elliott, J. A., A. Ghosh and E. Peltier. 2013. Pricing of risky initial
audit engagements. *Auditing: A Journal of Practice & Theory* 32(4):
25-43.

Emby, C. and M. Favere-Marchesi. 2010. Review partners
and engagement partners: The interaction process in engagement quality review. *Auditing: A Journal of Practice &
Theory* 29(2): 215-232.

Eshleman, J. D. and P. Guo. 2014. Abnormal audit fees and audit quality:
The importance of considering managerial incentives in tests of earnings
management. *Auditing: A Journal of Practice & Theory* 33(1): 117-138.

Eshleman, J. D. and P. Guo. 2014. Do Big 4 auditors provide higher audit
quality after controlling for the endogenous choice of auditor? *Auditing:
A Journal of Practice & Theory* 33(4): 197-219.

Ettredge, M. L., Y. Xu and H. S. Yi. 2014. Fair value measurements and
audit fees: Evidence from the banking industry. *Auditing: A Journal of
Practice & Theory* 33(3): 33-58.

Fan, Y., C. Li and K. Raghunandan. 2017. Is SOX 404(a) management
internal control reporting an effective alternative to SOX 404(b) internal
control audits? *Auditing: A Journal of Practice & Theory* 36(3):
71-89.

Fargher, N. L. and L.
Jiang. 2008. Changes in the audit
environment and auditors' propensity to issue going-concern opinions. *Auditing: A Journal of Practice &
Theory* 27(2): 55-77.

Favere-Marchesi, M. 2013. Effects of decomposition and categorization on
fraud-risk assessments. *Auditing: A Journal of Practice & Theory*
32(4): 201-219.

Feldmann, D. A. and W.
J. Read. 2010. Auditor conservatism after Enron. *Auditing: A Journal of Practice &
Theory* 29(1): 267-278.

Feldmann, D. A., W. J.
Read and M. J. Abdolmohammadi. 2009. Financial
restatements, audit fees, and the moderating effect of CFO turnover. *Auditing: A Journal of Practice &
Theory* 28(1): 205-223.

Ferguson, A. and G. Pündrich. 2015. Does industry specialist assurance of
non-financial information matter to investors? *Auditing: A Journal of
Practice & Theory* 34(2): 121-146.

Ferguson, A., G. Pundrich and A. Raftery. 2014. Auditor industry
specialization, service bundling, and partner effects in a mining-dominated
city. *Auditing: A Journal of Practice & Theory* 33(3): 153-180.

Francis, J. R. 2011. A
framework for understanding and researching audit quality. *Auditing: A Journal of Practice &
Theory* 30(2): 125-152.

Francis, J. R., C.
Richard and A. Vanstraelen. 2009. Assessing
France's joint audit requirement: Are two heads better than one?
*Auditing: A Journal of Practice &
Theory* 28(2): 35-63.

Fu, H., H. Tan and J. Zhang. 2011. Effect
of auditor negotiation experience and client negotiating style on auditors' judgments
in an auditor-client negotiation context. *Auditing: A Journal of Practice &
Theory* 30(3): 225-237.

Gal-Or, R., R. Hoitash and U. Hoitash. 2016. The efficacy of shareholder
voting in staggered and non-staggered boards: The case of audit committee
elections. *Auditing: A Journal of Practice & Theory* 35(2): 73-95.

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 &
Theory* 28(1): 1-27.

Gayer, J. J. and J. S. Paterson. 2014. The association between actuarial
services and audit quality. *Auditing: A Journal of Practice & Theory*
33(1): 139-159.

Gaynor, L. M., A. S. Kelton, M. Mercer and T. L. Yohn. 2016.
Understanding the relation between financial reporting quality and audit
quality. *Auditing: A Journal of Practice & Theory* 35(4): 1-22.

Gendron, Y. and M. K. Power. 2015. Research forum on qualitative research
in auditing. *Auditing: A Journal of Practice & Theory* 34(2): 1-2.

Ghosh, A. and R.
Pawlewicz. 2009. The impact of regulation
on auditor fees: Evidence from the Sarbanes-Oxley Act. *Auditing: A Journal of Practice &
Theory* 28(2): 171-197.

Gissel, J. L. and K. M. Johnstone. 2017. Information sharing during
auditors' fraud brainstorming: Effect of psychological safety and auditor
knowledge. *Auditing: A Journal of Practice & Theory* 36(2): 87-110.

Glover, S. M., D. F. Prawitt and M. S. Drake. 2015. Between a rock and a
hard place: A path forward for using substantive analytical procedures in
auditing large P&L accounts: Commentary and analysis. *Auditing: A Journal
of Practice & Theory* 34(3): 161-179.

Glover, S. M., M. H. Taylor and Y. Wu. 2017. Current practices and
challenges in auditing fair value measurements and complex estimates:
Implications for auditing standards and the academy. *Auditing: A Journal
of Practice & Theory* 36(1): 63-84.

Gramling, A. A., J. Krishnan and Y. Zhang. 2011. Are
PCAOB-identified audit deficiencies associated with a change in reporting decisions
of triennially inspected audit firms? *Auditing: A Journal of Practice &
Theory* 30(3): 59-79.

Gramling, A. A., E. O'Donnell and S. D.
Vandervelde. 2010. Audit partner evaluation of compensating controls: A focus on
design effectiveness and extent of auditor testing. *Auditing: A Journal of Practice &
Theory* 29(2): 175-187.

Greiner, A., M. J. Kohlbeck and T. J. Smith. 2017. The relationship
between aggressive real earnings management and current and future audit
fees. *Auditing: A Journal of Practice & Theory* 36(1): 85-107.

Grenier, J. H., D. J. Lowe, A. Reffett and R. C. Warne. 2015. The effects
of independent expert recommendations on juror judgments of auditor
negligence. *Auditing: A Journal of Practice & Theory* 34(4): 157-170.

Griffin, P. A. and D. H. Lont. 2010. Do investors
care about auditor dismissals and resignations? What drives the response? *Auditing: A Journal of Practice &
Theory* 29(2): 189-214.

Griffith, E. E., K. Kadous and D. Young. 2016. How insights from the
"new" JDM research can improve auditor judgment: Fundamental research
questions and methodological advice. *Auditing: A Journal of Practice &
Theory* 35(2): 1-22.

Guénin-Paracini, H., B. Malsch and M. Tremblay. 2015. On the operational
reality of auditors' independence: Lessons from the field. *Auditing: A
Journal of Practice & Theory* 34(2): 201-236.

Guiral, A., E. Ruiz and W. Rodgers. 2011. To what extent are auditors' attitudes toward the
evidence influenced by the self-fulfilling prophecy? *Auditing: A Journal of Practice &
Theory* 30(1): 173-190.

Gul, F. A., G. S. Zhou and X. K. Zhu. 2013. Investor protection, firm
information problems, Big N. auditors, and cost of debt around the world. *
Auditing: A Journal of Practice & Theory* 32(3): 1-30.

Gul, F. A., H. Sami and
Ha. Zhou. 2009. Auditor disaffiliation
program in China and auditor independence. *Auditing: A Journal of Practice &
Theory* 28(1): 29-51.

Guo, K. H. 2016. The institutionalization of commercialism in the
accounting profession: An identity-experimentation perspective. *Auditing:
A Journal of Practice & Theory* 35(3): 99-117.

Hackenbrack, K. E., N. T. Jenkins and M. Pevzner. 2014. Relevant but
delayed information in negotiated audit fees. *Auditing: A Journal of
Practice & Theory* 33(4): 95-117.

Hamilton, E. L. 2016. Evaluating the intentionality of identified
misstatements: How perspective can help auditors in distinguishing errors
from fraud. *Auditing: A Journal of Practice & Theory* 35(4): 57-78.

Hammersley, J. S. 2011. A review and model of
auditor judgments in fraud-related planning tasks. *Auditing: A Journal of Practice &
Theory* 30(4): 101-128.

Hammersley, J. S., K. M. Johnstone and K. Kadous. 2011.
How do audit seniors respond to heightened fraud
risk? *Auditing: A Journal of Practice &
Theory* 30(3): 81-101.

Hammersley, J. S., L. A. Myers and J. Zhou. 2012.
The failure to remediate previously disclosed material weaknesses in internal controls.
*Auditing: A Journal of Practice &
Theory* 31(2): 73-111.

Han, J., K. Jamal and H. Tan. 2011. Auditors' overconfidence in predicting the technical
knowledge of superiors and subordinates. *Auditing: A Journal of Practice &
Theory* 30(1): 101-119.

Hardies, K., D. Breesch and J. Branson. 2015. The female audit fee
premium. *Auditing: A Journal of Practice & Theory* 34(4): 171-195.

Harding, N. and K. T.
Trotman. 2009. Improving assessments of
another auditor's competence. *Auditing: A Journal of Practice &
Theory* 28(1): 53-78.

Harding, N. and K. T. Trotman. 2017. The effect of partner communications
of fraud likelihood and skeptical orientation on auditors' professional
skepticism. *Auditing: A Journal of Practice & Theory* 36(2): 111-131.

Hay, D. C. and W. R. Knechel. 2017. Meta-regression in auditing research:
Evaluating the evidence on the big N audit firm premium. *Auditing: A
Journal of Practice & Theory* 36(2): 133-159.

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.

Herda, D. N. and J. J. Lavelle. 2013. Auditor
commitment to privately held clients and its effect on value-added audit
service. *Auditing: A Journal of Practice &
Theory* 32(1): 113-137.

Hermanson, D. R. and Z.
Ye. 2009. Why do
some accelerated filers with SOX section 404 material weaknesses provide early
warning under Section 302? *Auditing: A Journal of Practice &
Theory* 28(2): 247-271.

Hines, C. S., A. Masli, E. G. Mauldin and G. F. Peters. 2015. Board risk
committees and audit pricing. *Auditing: A Journal of Practice & Theory*
34(4): 59-84.

Ho, J. L. and F. Kang. 2013. Auditor choice and audit fees in family
firms: Evidence from the S&P 1500. *Auditing: A Journal of Practice &
Theory* 32(4): 71-93.

Hoag, M. L. and
C. W. Hollingsworth. 2011. An intertemporal analysis of audit fees and Section
404 material weaknesses. *Auditing: A Journal of Practice &
Theory* 30(2): 173-200.

Hogan, C. E. and R. D.
Martin. 2009. Risk shifts in the market
for audits: An examination of changes in risk for "second tier" audit
firms. *Auditing: A Journal of Practice &
Theory* 28(2): 93-118.

Hoogduin, L. A., T. W. Hall and J. J. Tsay. 2010.
Modified Sieve sampling:
A method for single- and multi-stage probability-proportional-to-size sampling. *Auditing: A Journal of Practice &
Theory* 29(1): 125-148.

Hoogduin, L. A., T. W. Hall, J. J. Tsay and B. J. Bethane. 2015. Does
systematic selection lead to unreliable risk assessments in monetary-unit
sampling applications? *Auditing: A Journal of Practice & Theory*
34(4): 85-107.

Hooks, K. L., S. E. Kaplan and J. J. Schultz, Jr. 1994. Enhancing
communication to assist in fraud prevention and detection. *Auditing: A
Journal of Practice & Theory* (Fall): 86-117.

Hossain, S., K. Yazawa and G. S. Monroe. 2017. The relationship between
audit team composition, audit fees, and quality. *Auditing: A Journal of
Practice & Theory* 36(3): 115-135.

Houssain, S., G. S. Monro, M. Wilson and C. Jubb. 2016. The effect of
networked clients' economic importance on audit quality. *Auditing: A
Journal of Practice & Theory* 35(4): 79-103.

Huang, H., K.
Raghunandan and D. Rama. 2009. Audit fees
for initial audit engagements before and after SOX. *Auditing: A Journal of Practice &
Theory* 28(1): 171-190.

Huang, H., L. Liu, K.
Raghunandan and D. V. Rama. 2008. Auditor
industry specialization, client bargaining power, and audit fees: Further evidence.
*Auditing: A Journal of Practice &
Theory* 27(1): 147-158.

Huang, H., S. Mishra
and K. Raghunandan. 2008. Types of nonaudit
fees and financial reporting quality. *Auditing: A Journal of Practice &
Theory* 27(1): 133-145.

Hurtt, R. K. 2010. Development
of a scale to measure professional skepticism. *Auditing: A Journal of Practice &
Theory* 29(1): 149-171.

Hurtt, R. K., H. Brown-Liburd, C. E. Earley and G. Krishnamoorthy. 2013.
Research on auditor professional skepticism: Literature synthesis and
opportunities for future research. *Auditing: A Journal of Practice &
Theory* 32(Supplement 1): 45-97.

Hsieh, Y. and C. Lin. 2016. Audit firms' client acceptance decisions:
Does partner-level industry expertise matter? *Auditing: A Journal of
Practice & Theory* 35(2): 97-120.

Huang, T., H. Chang and J. Chiou. 2016. Audit market concentration, audit
fees, and audit quality: Evidence from China. *Auditing: A Journal of
Practice & Theory* 35(2): 121-145.

Ittonen, K. and P. C. Trønnes. 2015. Benefits and costs of appointing
joint audit engagement partners. *Auditing: A Journal of Practice & Theory*
34(3): 23-46.

Jamal, K., E. Marshall and H. Tan. 2016. Does disclosure of conflict of
interest increase or decrease bias? *Auditing: A Journal of Practice &
Theory* 35(1): 89-99.

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., 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.

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).

Knechel, W. R. and A.
Vanstraelen. 2008. The relationship
between auditor tenure and audit quality implied by going concern opinions. *Auditing: A Journal of Practice &
Theory* 27(1): 113-131.

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.

Krishnan, J., J. Krishnan and H. Song. 2011. The
effect of auditing standard No. 5 on audit fees. *Auditing: A Journal of Practice &
Theory* 30(4): 1-27.

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.

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.

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.

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.

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.

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., 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.

Payne, E. A., R. J.
Ramsay and E. M. Bamber. 2010. The effect
of alternative types of review on auditors' procedures and performance. *Auditing: A Journal of Practice &
Theory* 29(1): 207-220.

Payne, J. L. 2008.
The influence of audit firm specialization on analysts'
forecast errors. *Auditing: A Journal of Practice &
Theory* 27(2): 109-136.

Perols, J. 2011. Financial statement fraud
detection: An analysis of statistical and machine learning algorithms. *Auditing: A Journal of Practice &
Theory* 30(2): 19-50.

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.

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.

Pizzini, M., S. Lin and D. E. Ziegenfuss. 2015. The impact of internal
audit function quality and contribution on audit delay. *Auditing: A
Journal of Practice & Theory* 34(1): 25-58.

Pomeroy, B. 2010. Audit
committee member investigation of significant accounting decisions. *Auditing: A Journal of Practice &
Theory* 29(1): 173-205.

Ponemon, L. 1994. A comment on 'whistleblowing' as an internal control
mechanism: Individual and organizational considerations. *Auditing: A
Journal of Practice & Theory* (13): 118-130.

Power, M. K. and Y. Gendron. 2015. Qualitative research in auditing: A
methodological roadmap. *Auditing: A Journal of Practice & Theory*
34(2): 147-165.

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.

Read, W. J. and A. Yezegel. 2016. Auditor tenure and going concern
opinions for bankrupt clients: Additional evidence. *Auditing: A Journal
of Practice & Theory* 35(1): 163-179.

Rennie, M. D., L. S.
Kopp and W. M. Lemon. 2010. Exploring trust
and the auditor-client relationship: Factors influencing the auditor's trust of
a client representative. *Auditing: A Journal of Practice &
Theory* 29(1): 279-293.

Robin, A. J. and H. Zhang. 2015. Do industry-specialist auditors
influence stock price crash risk? *Auditing: A Journal of Practice &
Theory* 34(3): 47-79.

Robinson, D. 2008. Auditor independence and auditor-provided tax service:
Evidence from going-concern audit opinions prior to bankruptcy filings. *Auditing: A Journal of Practice &
Theory* 27(2): 31-54.

Roussy, M. 2015. Welcome to the day-to-day of internal auditors: How do
they cope with conflicts? *Auditing: A Journal of Practice & Theory*
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Ruhnke, K. and M. Schmidt. 2014. Misstatements in financial statements:
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