Volume 27(1) 2008 - 30(3) 2011

Planned: Volume 1(1) 1981- Current Issue

Auditing: A Journal of Practice & Theory Home Page | Auditing Main Page | Journal Bibliographies

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.

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.

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

Ashton, R. H. 2010. Quality, timing, and luck: Looking back at Ashton (1974). Auditing: A Journal of Practice & Theory 29(1): 3-13.

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

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.

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.

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.

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.

Brandon, D. M. 2010. External auditor evaluations of outsourced internal auditors. Auditing: A Journal of Practice & Theory 29(2): 159-173.

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.

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.

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.

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.

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.

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.

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.

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.

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 and Y. Zang. 2010. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29(2): 115-140.

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., 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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., 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.

Kukukawa, H. and T. J. Mock. 2011. Audit risk assessments using belief versus probability. Auditing: A Journal of Practice & Theory 30(1): 75-99.

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.

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., 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.

Moroney, R. and P. Carey. 2011. Industry - versus task-based experience and auditor performance. Auditing: A Journal of Practice & Theory 30(2): 1-18.

Nelson, M. W. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory 28(2): 1-34.

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.

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.

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

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.

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.

Ruiz-Barbadillo, E., N. Gómez-Aguilar and N. Carrera. 2009. Does mandatory audit firm rotation enhance auditor independence? Evidence from Spain. Auditing: A Journal of Practice & Theory 28(1): 113-135.

Schelleman, C. and W. R. Knechel. 2010. Short-term accruals and the pricing and production of audit services. Auditing: A Journal of Practice & Theory 29(1): 221-250.

Sharma, V. D., D. S. Sharma and U. Ananthanarayanan. 2011. Client importance and earnings management: The moderating role of audit committees. Auditing: A Journal of Practice & Theory 30(3): 125-156.

Stanley, J. D. 2011. Is the audit fee disclosure a leading indicator of clients' business risk? Auditing: A Journal of Practice & Theory 30(3): 157-179.

Tan, H. and P. Gowri. 2010. Audit reviewers' evaluation of subordinates' work quality. Auditing: A Journal of Practice & Theory 29(1): 251-266.

Tate, S. L. 2008. Auditor change and auditor choice in nonprofit organizations. Auditing: A Journal of Practice & Theory 27(1): 47-70.

Trotman, K. 2009. Editors report. Auditing: A Journal of Practice & Theory 28(2): 1-4.

Trotman, K. 2010. Editor's Report. Auditing: A Journal of Practice & Theory 29(2): 253-261.

Trotman, K. 2010. Quality, timing, and luck: Looking back at Ashton (1974). Auditing: A Journal of Practice & Theory 29(1): 1-2.

Trotman, K. T., A. M. Wright and S. Wright. 2009. An examination of the effects of auditor rank on pre-negotiation judgments. Auditing: A Journal of Practice & Theory 28(1): 191-203.

Van de Poel, K. and A. Vanstraelen. 2011. Management reporting on internal control and accruals quality: Insights from a "comply-or-explain" internal control regime. Auditing: A Journal of Practice & Theory 30(3): 181-209.

Vandervelde, S. D., R. M. Tubbs, A. Schepanski and W. F. Messier Jr. 2009. Experimental tests of a descriptive theory of combined auditee risk assessment. Auditing: A Journal of Practice & Theory 28(2): 145-169.

Vandervelde, S. D., Y. Chen and R. A. Leitch. 2008. Auditors' cross-sectional and temporal analysis of account relations in identifying financial statement misstatements. Auditing: A Journal of Practice & Theory 27(2): 79-107.

Vermeer, T. E., D. V. Rama and K. Raghunandan. 2008. Partner familiarity and audit fees: Evidence from former Andersen clients. Auditing: A Journal of Practice & Theory 27(2): 217-229. 

Vermeer, T. E. K. Raghunandan and D. A. Forgione. 2009. Audit fees at U.S. non-profit organizations. Auditing: A Journal of Practice & Theory 28(2): 289-303.

Wright, W. F. and L. Berger. 2011. Fraudulent management explanations and the impact of alternative presentations of client business evidence. Auditing: A Journal of Practice & Theory 30(2): 153-171.

Ye, P., E. Carson and R. Simnett. 2011. Threats to auditor independence: The impact of relationship and economic bonds. Auditing: A Journal of Practice & Theory 30(1): 121-148.