Management And Accounting Web

Auditing: A Journal of Practice & Theory 2016

Issues 35(1) - 35(4)

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

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.

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.

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.

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.

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.

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.

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.

Causholli, M. 2016. Evidence of organizational learning and organizational forgetting from financial statement audits. Auditing: A Journal of Practice & Theory 35(2): 53-72.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.