Management And Accounting Web

Auditing: A Journal of Practice & Theory 2014

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Auditing: A Journal of Practice & Theory 2008-2017 | AAA Main Page | Auditing Main Page

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.

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.

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.

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.

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.

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.

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.