Management And Accounting Web

Auditing: A Journal of Practice & Theory 2015

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

Auditing: A Journal of Practice & Theory 2008-2016 | AAA Main Page | Auditing Main Page

Auditing: A Journal of Practice & Theory. 2015. Introduction: A forum on CSR and assurance services. Auditing: A Journal of Practice & Theory 34(1): vii.

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.

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.

Cairney, T. D. and E. G. Stewart. 2015. Audit fees and client industry homogeneity. Auditing: A Journal of Practice & Theory 34(4): 33-57.

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.

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.

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.

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.

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

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.

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.

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.

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

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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

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.

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.