Management And Accounting Web

Auditing: A Journal of Practice & Theory

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

AAA Digital Library | Auditing Main Page | Journal Bibliographies

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 34(2): 237-264.

Ruhnke, K. and M. Schmidt. 2014. Misstatements in financial statements: The relationship between inherent and control risk factors and audit adjustments. Auditing: A Journal of Practice & Theory 33(4): 247-269.

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.

Schmidt, J., and M. S. Wilkins. 2013. Bringing darkness to light: The influence of auditor quality and audit committee expertise on the timeliness of financial statement restatement. Auditing: A Journal of Practice & Theory 32(1): 221-244.

Schroeder, J. H. and C. E. Hogan. 2013. The impact of PCAOB AS5 and the economic recession on client portfolio characteristics of the Big 4 audit firms. Auditing: A Journal of Practice & Theory 32(4): 95-127.

Schultz, J. J. and K. L. Hooks. 1998. The effect of relationship and reward on reports of wrongdoing. Auditing: A Journal of Practice & Theory (Fall): 15-35.

Sharma, D. S., P. N. Tanyi and B. A. Litt. 2017. Cost of mandatory periodic audit partner rotation: Evidence from audit fees and audit timeliness. Auditing: A Journal of Practice & Theory 36(1): 129-149.

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.

Shaw, W. H. and W. D. Terando. 2014. The cost of compliance to Sarbanes-Oxley: An examination of the real estate investment industry. Auditing: A Journal of Practice & Theory 33(1): 177-186.

Simnett, R., E. Carson and A. Vanstraeen. 2016. International archival auditing and assurance research: Trends, methodological issues, and opportunities. Auditing: A Journal of Practice & Theory 35(3): 1-32.

Simon, C. A. 2012. Individual auditors' identification of relevant fraud schemes. Auditing: A Journal of Practice & Theory 31(1): 1-16.

Smith, J. L. 2012 Investors' perceptions of audit quality: Effects of regulatory change. Auditing: A Journal of Practice & Theory 31(1): 17-38.

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.

Stefaniak, C. M., R. W. Houston and D. M. Brandon. 2017. Investigating inspection risk: An analysis of PCAOB inspections and internal quality reviews.  Auditing: A Journal of Practice & Theory 36(1): 151-168.

Stefaniak, C. M., R. W. Houston and R. M. Cornell. 2012. The effects of employer and client identification on internal and external auditors' evaluations of internal control deficiencies. Auditing: A Journal of Practice & Theory 31(1): 39-56.

Steward, J., P. Kent and J. Routledge. 2016. The association between audit partner rotation and audit fees: Empirical evidence from the Australian market. Auditing: A Journal of Practice & Theory 35(1): 181-197.

Su, L., X. Zhao and G. Zhou. 2016. Auditor tenure and stock price idiosyncratic volatility: The moderating role of industry specialization. Auditing: A Journal of Practice & Theory 35(2): 147-166.

Sunderland, D. and G. M. Trompeter. 2017. Multinational group audits: Problems faced in practice and opportunities for research. Auditing: A Journal of Practice & Theory 36(3): 159-183.

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

Tanyi, P. N. and D. B. Smith. 2015. Busyness, expertise, and financial reporting quality of audit committee chairs and financial experts. Auditing: A Journal of Practice & Theory 34(2): 59-89.

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

Taylor, S. D. 2011. Does audit fee homogeneity exist? Premiums and discounts attributable to individual partners. Auditing: A Journal of Practice & Theory 30(4): 249-272.

Toy, A. and D. C. Hay. 2015. Privacy auditing standards. Auditing: A Journal of Practice & Theory 34(3): 181-199.

Trompeter, G. M., T. D. Carpenter, N. Desai, K. L. Jones and R. A. Riley Jr. 2013. A synthesis of fraud-related research. Auditing: A Journal of Practice & Theory 32(Supplement 1): 287-321.

Trotman, A. J. and K. T. Trotman. 2015. Internal audit's role in GHG emissions and energy reporting: Evidence from audit committees, senior accountants, and internal auditors. Auditing: A Journal of Practice & Theory 34(1): 199-230.

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. 2011. Editor's report. Auditing: A Journal of Practice & Theory 30(4): 301.

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 Buuren, J., C. Koch, N. Van Nieuw Amerongen and A. M. Wright. 2014. The use of business risk audit perspectives by non-Big 4 audit firms. Auditing: A Journal of Practice & Theory 33(3): 105-128.

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.

Wang, Y. and A. C. W. Chui. 2015. Product market competition and audit fees. Auditing: A Journal of Practice & Theory 34(4): 139-156.

Wang, Y., L. Yu and Y. Zhao. 2015. The association between audit-partner quality and engagement quality: Evidence from financial report misstatements. Auditing: A Journal of Practice & Theory 34(3): 81-111.

Wei, X., X. Xiao and Y. Zhou. 2015. Investor heterogeneity, auditor choice, and information signaling. Auditing: A Journal of Practice & Theory 34(3): 113-138.

Whitworth, J. D. and T. A. Lambert. 2014. Office-level characteristics of the Big 4 and audit report timeliness. Auditing: A Journal of Practice & Theory 33(3): 129-152.

Wolfe, C. J., B. C. Fitzgerald and N. J. Newton. 2017. The effect of partition dependence on assessing accounting estimates. Auditing: A Journal of Practice & Theory 36(3): 185-197.

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.

Wu, Y. and M. Wilson. 2016. Audit quality and analyst forecast accuracy: The impact of forecast horizon and other modeling choices. Auditing: A Journal of Practice & Theory 35(2): 167-185.

Xie, Y., H. S. Yi and Y. Zhang. 2013. The value of Big N. target auditors in corporate takeovers. Auditing: A Journal of Practice & Theory 32(3): 141-169.

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.

Zhang, J., K. Pany and P. M. J. Reckers. 2013. Under which conditions are whistleblowing "best practices" best? Auditing: A Journal of Practice & Theory 32(3): 171-181.

Zhou, S., R. Simnett and W. J. Green. 2016. Assuring a new market: The interplay between country-level and company-level factors on the demand for greenhouse gas (GHG) information assurance and the choice of assurance provider. Auditing: A Journal of Practice & Theory 35(3): 141-168.