Management And Accounting Web

Auditing Bibliography D-J

A-C  |  D-J  |  K-P  |  Q-Z

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

Auditing Main Page

See the following for many auditing articles not included here.

Auditing: A Journal of Practice & Theory | Behavioral Research in Accounting

Journal of Forensic Accounting
| Journal of Forensic and Investigative Accounting


Dai, J., W. Yunsen and M. A. Vaarhelyi. 2017. Blockchain: An emerging solution for fraud prevention. The CPA Journal (June): 12-14.

Daigle, R. J. and J. C. Lampe. 2004. The impact of the risk of consequence on the relative demand for continuous online assurance. International Journal of Accounting Information Systems 5(3): 313-340.

Daigle, R. J. and J. C. Lampe. 2005. The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition. International Journal of Accounting Information Systems 6(2): 129-156.

Daigle, R. J., T. J. Louwers and J. T. Morris. 2013. HealthSouth, Inc.: An instructional case examining auditors' legal liability. Issues in Accounting Education (November): 10-24.

Dalkin, J. R. and L. Snyder. 2010. Proposed changes to GAO's yellow book promote harmonization of auditing standards. Journal of Accountancy (December): 36-41.

Daniels, B. W. and Q. Booker. 2009. Bank loan officers' perceptions of audit firm rotation. The CPA Journal (January): 36-40.

Danos, P. and E. A. Imhoff. 1982. Auditor review of financial forecasts: An analysis of factors affecting reasonableness judgments. The Accounting Review (January): 39-54. (JSTOR link).

Danos, P. and E. A. Imhoff, Jr. 1983. Factors affecting auditors' evaluations of forecasts. Journal of Accounting Research (Autumn): 473-494. (JSTOR link).

Danos, P. and J. W. Eichenseher. 1982. Audit industry dynamics: Factors affecting changes in client-industry market shares. Journal of Accounting Research (Part II, Autumn): 604-616. (JSTOR link).

Danos, P. and J. W. Eichenseher. 1986. Long-term trends toward seller concentration in the U.S. audit market. The Accounting Review (October): 633-650. (JSTOR link).

Danos, P., J. W. Eichenseher and D. L. Holt. 1989. Specialized knowledge and its communication in auditing. Contemporary Accounting Research 6(1): 91-109.

Dao, M., S. Mishra and K. Raghunandan. 2008. Auditor tenure and shareholder ratification of the auditor. Accounting Horizons (September): 297-314.

D'Aquila, J. M., K. Capriotti, R. Boylan and R. O'Keefe. 2010. Guidance on auditing high-risk clients. The CPA Journal (October): 32-37.

Darnall, N., I. Seol and J. Sarkis. 2009. Perceived stakeholder influences and organizations’ use of environmental audits. Accounting, Organizations and Society 34(2): 170-187.

Datar, S. M., G. A. Feltham and J. S. Hughes. 1991. The role of audits and audit quality in valuing new issues. Journal of Accounting and Economics (March): 3-49.

Dauber, N. 2004. Generally Accepted Auditing Standards. South-Western Educational Publishing.

Daugherty, B. and D. Dickins. 2009. Offshoring the independent audit function. The CPA Journal (January): 60-65.

Daugherty, B., D. Dickins, J. Higgs and K. Tatum. 2013. The question of mandatory audit firm rotation: Would investors benefit? The CPA Journal (January): 28-33.

Daugherty, B. E., D. Dickins and M. G. Fennema. 2012. Offshoring tax and audit procedures: Implications for U.S.-based employee education. Issues in Accounting Education (August): 733-742.

Davidson, B. I., N. K. Desai and G. J. Gerard. 2013. The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor's reliance on the internal audit function. Journal of Information Systems (Spring): 41-59.

Davidson, H. J. 1959. Accuracy in statistical sampling. The Accounting Review (July): 356-365. (JSTOR link).

Davidson, H. J. 1966. Discussion of professional responsibilities - An empirical suggestion. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 181-182. (JSTOR link).

Davidson, L. F., K. Raghunandan and J. Wrieden. 2009. SEC comment letters related to internal control disclosures. The CPA Journal (August): 34-37.

Davidson, R. A. and S. Chang. 2001. The importance of auditing topics to Chinese auditors. International Journal of Auditing (5): 127-139.

Davidson, R. A. and W. E. Gist. 1996. Empirical evidence on the functional relation between audit planning and total audit effort. Journal of Accounting Research (Spring): 111-124. (JSTOR link).

Davis, C., S. Ogilby and R. Farrell. 2010. Survival of the analytically fit: The DNA of an effective forensic accountant. Journal of Accountancy (August): 54-57.

Davis, G. B. 1963. The application of network techniques (PERT/CPM) to the planning and control of an audit. Journal of Accounting Research (Spring): 96-101. (JSTOR link).

Davis, H. Z. 1981. Note on the first recorded audit in the Bible. The Accounting Historians Journal 8(1): 71-72. (JSTOR link).

Davis, J. S. 2011. Insights from assurance analogs. Accounting, Organizations and Society 36(4-5): 313-317.

Davis, J. S. and H. L. Pesch. 2013. Fraud dynamics and controls in organizations. Accounting, Organizations and Society 38(6-7): 469-483.

Davis, K. W. 1981. The information systems auditor of the 1980s. Management Accounting (March): 40-47.

Davis, L. R., D. N. Ricchiute and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review (January): 135-150. (JSTOR link).

Davis, S. M. and D. Hollie. 2008. The impact of nonaudit service fee levels on investors' perceptions of auditor independence. Behavioral Research In Accounting 20(1): 31-41.

Davison, A. G., B. W. Stening and W. T. Wai. 1984. Auditor concentration and the impact of interlocking directorates. Journal of Accounting Research (Spring): 313-317. (JSTOR link).

De Franco, G., I. Gavious, J. Y. Jin and G. D. Richardson. 2011. Do private company targets that hire big 4 auditors receive higher proceeds? Contemporary Accounting Research 28(1): 215-262.

De Ruyter, K. and M. Wetzels. 1999. Commitment in auditor-client relationships: Antecedents and consequences. Accounting, Organizations and Society 24(1): 57-75.

Deakin, E. B. and M. H. Granof. 1974. Regression analysis as a means of determining audit sample size. The Accounting Review (October): 764-771. (JSTOR link).

Deakin, E. B. and M. H. Granof. 1976. Regression analysis as a means of determining audit sample size: A reply. The Accounting Review (April): 402-407. (JSTOR link).

DeAngelo, L. E. 1981. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics (August): 113-127.

DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics (December): 183-199.

DeAngelo, L. E. 1982. Mandated successful efforts and auditor choice. Journal of Accounting and Economics (December): 171-203.

DeBerg, C. L., S. E. Kaplan and K. Pany. 1991. An examination of some relationships between non-audit services and auditor change. Accounting Horizons (March): 17-28.

Debrecency, R. S. and G. L. Gray. 2010. Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems 11(3): 157-181.

Debreceny, R. S. and G. L. Gray. 2011. Data mining of electronic mail and auditing: A research agenda. Journal of Information Systems (Fall): 195-226.

Debreceny, R. S., G. L. Gray, J. J. Ng, K. S. Lee and W. Yau. 2005. Embedded audit modules in enterprise resource planning systems: Implementation and functionality. Journal of Information Systems (Fall): 7-27.

DeCoster, D. T. and J. G. Rhode. 1971. The accountant's stereotype: Real or imagined, deserved or unwarranted. The Accounting Review (October): 651-664. (JSTOR link).

Dee, C. C. and C. Durtschi. 2010. Return of the Tallahassee bean counters: A case in forensic accounting. Issues in Accounting Education (May): 279-321.

Dee, C. C., A. Lulseged and T. Zhang. 2011. Client stock market reaction to PCAOB sanctions against a big 4 auditor. Contemporary Accounting Research 28(1): 263-291.

DeFond, M. and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics (November-December): 275-326.

DeFond, M. L. 2010. How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews. Journal of Accounting and Economics (February): 104-108.

DeFond, M. L. 2012. The consequences of protecting audit partners' assets from the threat of liability: A discussion. Journal of Accounting and Economics (October-December): 174-179.

DeFond, M. L. and C. S. Lennox. 2011. The effect of SOX on small auditor exits and audit quality. Journal of Accounting and Economics (June): 21-40.

DeFond, M. L. and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review (July): 643-655. (JSTOR link).

DeFond, M. L. and K. R. Subramanyam. 1998. Auditor changes and discretionary accruals. Journal of Accounting and Economics (26 February): 35-67.

DeFond, M. L., K. Raghunandan and K. R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Corporate Financial Reporting and the Market for Independent Auditing: Contemporary Research. Journal of Accounting Research (September): 1247-1274. (JSTOR link).

DeFond, M. L., R. N. Hann and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research (May): 153-193. (JSTOR link).

DeFond, M. L., T. J. Wong and S. Li. 1999. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28(3)(December): 269-305.

Deis, D. R. Jr. and G. A. Giroux. 1992. Determinants of audit quality in the public sector. The Accounting Review (July): 462-479. (JSTOR link). (Part of a forum on accounting in the public sector).

DeJong, D. V. and R. Forsythe. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 157-170. (JSTOR link). (Part of a forum on laboratory markets and auditing research).

DeJoy, J. S. and D. Furman. 2010. Improving audit quality by strengthening the PCAOB: Why the Dodd-Frank Act won't prevent the next Madoff-style fraud. The CPA Journal (October): 6-8.

Delaney, J., M. Coe, J. Coussens and M. Reddington. 2015. The case of the frequent fraudster. Journal of Accounting Education 33(3): 219-227.

Deming, W. E. and T. N. Grice. 1970. An efficient procedure for audit of accounts receivable. Management Accounting (March): 17-21, 34. (Stratified sampling and ratio estimating).

Demirkan, S. and N. Zhou. 2016. Audit pricing for strategic alliances: An incomplete contract perspective. Contemporary Accounting Research 33(4): 1625-1647.

Demski, J. S. and R. J. Seieringa. 1974. A cooperative formulation of the audit choice problem. The Accounting Review (July): 506-513. (JSTOR link).

Derman, C. and H. Solomon. 1958. Development and evaluation of surveillance sampling plans. Management Science (October): 72-88. (JSTOR link).

Desai, R., V. Desai, T. Libby and R. P. Srivastava. 2017. External auditors' evaluation of the internal audit function: An empirical investigation. International Journal of Accounting Information Systems (24): 1-14.

Desai, V., R. W. Roberts and R. Srivastava. 2010. An analytical model for external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research 27(2): 537-575.

Devine, C. 1966. Professional responsibilities - An empirical suggestion. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 160-176. (JSTOR link).

Dey, R. M. and A. Robin. 2011. Second-tier auditing firms: D evelopments and prospects. The CPA Journal (June): 32-39.

DeZoort, F. 1997. An investigation of audit committees' oversight responsibilities. Abacus 33(2): 208-227.

Dezoort, F. T. 1998. An analysis of experience effects on audit committee members' oversight judgments. Accounting, Organizations and Society 23(1): 1-21.

DeZoort, F. T. and M. H. Taylor. 2015. Commentary - A public interest view of auditor independence: Moving toward auditor reliability when considering and promoting audit quality. Accounting and the Public Interest (15): 53-63.

DeZoort, F. T., P. D. Harrison and E. J. Schnee. 2012. Tax professionals' responsibility for fraud detection: The effects of engagement type and audit status. Accounting Horizons (June): 289-306.

DeZoort, F. T., T. Holt and M. H. Taylor. 2012. A test of the auditor reliability framework using lenders' judgments. Accounting, Organizations and Society 37(8): 519-533.

DeZoort, T., P. Harrison and M. Taylor. 2006. Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort. Accounting, Organizations and Society 31(4-5): 373-390.

Dhaliwal, D., V. Naiker and F. Navissi. 2010. The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research 27(3): 787-827.

Dhaliwal, D. S., P. T. Lamoreaux, C. S. Lennox and L. M. Mauler. 2015. Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period. Contemporary Accounting Research 32(2): 575-607.

Dhaliwal, D. S., P. T. Lamoreaux, L. P. Litov and J. B. Neyland. 2016. Shared auditors in mergers and acquisitions. Journal of Accounting and Economics (February): 49-76.

Diaz, J., G. W. Martin and W. B. Thomas. 2017. Financial reporting quality and auditor locality contagion. Auditing: A Journal of Practice & Theory 36(4): 71-87.

Diaz, M. C. 2016. Assembling the opinion: An active learning exercise for audit students. Journal of Accounting Education (34): 30-40.

Diaz, M. C. and T. Loraas. 2010. Learning new uses of technology while on an audit engagement: Contextualizing general models to advance pragmatic understanding. International Journal of Accounting Information Systems 11(1): 61-77.

Dickins, D., R. G. Fay and J. Reisch. 2014. Measuring and communicating audit quality: The new AQIs. The CPA Journal (September): 16-21.

Dickins, D., Y. Fallatah and J. Higgs. 2013. The importance of sample selection: An instructional resource using U.S. presidential elections. Journal of Accounting Education 31(1): 68-83.

DiGabriele, J. A. 2010. Applying forensic skepticism to lost profits valuations. Journal of Accountancy (April): 32-38.

DiGabriele, J. A. 2012. A case study on the determination of lost profits for the forensic accountant. Issues in Accounting Education (August): 751-759.

DiGabriele, J. A. and M. Ojo. 2014. Objectivity and independence: The dual roles of external auditors. Journal of Forensic & Investigative Accounting 6(2): 200-224.

DiGabriele, J. A. and P. L. Lohrey. 2017. Forensic accountants and calculation of value reports: Recent court observations. The CPA Journal (March): 30-33.

Dikolli, S. S., S. A. McCracken and J. B. Walawski. 2004. Audit-planning judgments and client-employee compensation contracts. Behavioral Research in Accounting (16): 45-62.

Dilla, W. N. 2013. Guest editorial: Can avatars fight fraud? How virtual business environments facilitate learning more about fraud investigation and prevention. Journal of Information Systems (Fall): 127-130.

Dilla, W. N. and R. L. Raschke. 2015. Data visualization for fraud detection: Practice implications and a call for future research. International Journal of Accounting Information Systems (16): 1-22.

Dilla, W. N., A. J. Harrison, B. E. Mennecke and D. J. Janvrin. 2013. The assets are virtual but the behavior is real: An analysis of fraud in virtual worlds and its implications for the real world. Journal of Information Systems (Fall): 131-158.

Dillard, J. F. and D. L. Jensen. 1983. The auditor's report: An analysis of opinion. The Accounting Review (October): 787-798. (JSTOR link).

DiPiazza, S. A. and R. G. Eccles. 2002. Building Public Trust: The Future of Corporate Reporting. John Wiley & Sons.

DiPiazza, S. A., D. McDonnell, W. G. Parrett, M. D. Rake, F. Samyn and J. S. Turley. 2006. Global Capital Markets And The Global Economy: A Vision From the CEOs of the International Audit Networks. Global Public Policy Symposium - www.globalpublicpolicysymposium.com.

Dirsmith, M. W., M. A. Covaleski and J. P. McAllister. 1985. Of paradigms and metaphors in auditing thought. Contemporary Accounting Research 2(1): 46-68.

Dock, V. T., D. M. Guy and D. Z. Williams. 1974. Integrating the computer in the classroom: An approach in auditing. The Accounting Review (January): 149-153. (JSTOR link).

Dodd, P., N. Dopuch, R. Holthausen and R. Leftwich. 1984. Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosures. Journal of Accounting and Economics (April): 3-38.

Doka, C. 2012. The global fraud threat: A report on causes, detection, and prevention. The CPA Journal (June): 12-13.

Dombrowski, R. F., K. J. Smith and B. G. Wood. 2013. Bridging the education-practice divide: The Salisbury University auditing internship program. Journal of Accounting Education 31(1): 84-106.

Donohoe, M. P. 2015. The economic effects of financial derivatives on corporate tax avoidance. Journal of Accounting and Economics (February): 1-24.

Donohoe, M. P. and W. R. Knechel. 2014. Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research 31(1): 284-308.

Donovan, J., R. Frankel, J. Lee, X. Martin and H. Seo. 2014. Issues raised by studying DeFond and Zhang: What should audit researchers do? Journal of Accounting and Economics (November-December): 327-338.

Doogar, R amd R. F. Easley. 1998. Concentration without differentiation: A new look at the determinants of audit market concentration. Journal of Accounting and Economics (30 June): 235-253.

Doogar, R., P. Sivadasan and I. Solomon. 2015. Audit fee residuals: Costs or rents? Review of Accounting Studies 20(4): 1247-1286.

Doogar, R., S. P. Rowe and P. Sivadasan. 2015. Asleep at the wheel (again)? Bank audits during the lead-up to the financial crisis. Contemporary Accounting Research 32(1): 358-391.

Dopuch, N. and R. R. King. 1991. The impact of MAS on auditors' independence: An experimental markets study. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 60-98. (JSTOR link).

Dopuch, N. and R. R. King. 1992. Negligence versus strict liability regimes in auditing: An experimental investigation. The Accounting Review (January): 97-120. (JSTOR link). (Part of a forum on laboratory markets and auditing research).

Dopuch, N., R. R. King and J. W. Schatzberg. 1994. An experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 103-130. (JSTOR link).

Dopuch, N., R. R. King and R. Schwartz. 2001. An experimental investigation of retention and rotation requirements. Journal of Accounting Research (June): 93-117. (JSTOR link).

Dopuch, N., R. W. Holthausen and R. W. Leftwich. 1986. Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions. Journal of Accounting and Economics (June): 93-117.

Dopuch, N., R. W. Holthausen and R. W. Leftwich. 1987. Predicting audit qualifications with financial and market variables. The Accounting Review (July): 431-454. (JSTOR link).

Dorminey, J., A. S. Fleming, M. Kranacher and R. A. Riley Jr. 2012. The evolution of fraud theory. Issues in Accounting Education (May): 555-579.

Dorminey, J. W., A. S. Fleming, M. Kranacher and R. A. Riley, Jr. 2010. Beyond the fraud triangle. The CPA Journal (July): 16-23.

Dorminey, J. W., A. S. Fleming, M. Kranacher and R. A. Riley Jr. 2012. Financial fraud: A new perspective on an old problem. The CPA Journal (June): 61-65.

Doty, J. R. 2011. The reliability, role, and relevance of the audit: A turning point. The CPA Journal (August): 31-36.

Doty, J. R. 2014. Enhancing the audit. The CPA Journal (July): 32-37.

Dow, K. E., M. W. Watson and V. J. Shea. 2013. Understanding the links between audit risks and audit steps: The case of procurement cards. Issues in Accounting Education (November): 25-43.

Dowling, C. 2008. Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”. International Journal of Accounting Information Systems 9(2): 122-126.

Dowling, C. and S. Leech. 2007. Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems 8(2): 92-116.

Dowling, C. and S. A. Leech. 2014. A Big 4 firm's use of information technology to control the audit process: How an audit support system is changing auditor behavior. Contemporary Accounting Research 31(1): 230-252.

Dowling, C., S. A. Leech, and R. Moroney. 2008. Audit support system design and the declarative knowledge of long-term users. Journal of Emerging Technologies in Accounting (5): 99-108.

Dowling, J. A. 1947. The auditee speaks. N.A.C.A. Bulletin (February 1): 669-672.

Downer, J. 2011. On audits and airplanes: Redundancy and reliability-assessment in high technologies. Accounting, Organizations and Society 36(4-5): 269-283.

Downs, M. T., W. A. Harlow and C. W. Hudson. 1965. On-line bank auditing. N.A.A. Bulletin (January): 57-60.

Draeger, M., D. Herrmann and B. P. Lawson. 2016. Changes in audit quality under auditing standard No. 5. Accounting and the Public Interest (16): 57-83.

Drew, J. 2015. CPAs: Criminal-pursuing agents: Accountants work in various ways, sometimes even undercover, to fight illegal activities ranging from fraud to racketeering. Journal of Accountancy (October): 54-60.

Du, H. and Y. Cong. 2010. Cloud computing, accounting, auditing, and beyond. The CPA Journal (October): 66-70.

Du, J. and M. A. Vasarhelyi. 2016. Imagineering audit. Journal of Emerging Technologies in Accounting (13): 1-15.

Duke, G. L., J. Neter and R. A. Leitch. 1982. Power characteristics of test statistics in the auditing environment: An empirical study. Journal of Accounting Research (Spring): 42-67. (JSTOR link).

Duke, G. L., R. A. Leitch and J. Neter. 1985. Behavior of Test Statistics in the Auditing Environment. Studies in Accounting Research (23). American Accounting Association.

Duman, E. and M. H. Ozcelik. 2011. Detecting credit card fraud by genetic algorithm and scatter search. Expert Systems with Applications 38 (10): 13057-13063.

Dunn, C. 2006. Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison: Discussion comments. International Journal of Accounting Information Systems 7(2): 205-207.

Dunn, C. L. and G. J. Gerard. 2001. Auditor efficiency and effectiveness with diagrammatic and linguistic conceptual model representations. International Journal of Accounting Information Systems 2(4): 223-248.

Dunn, C. L., G. J. Gerard and J. L. Worrell. 2003. Evaluation of network operating system security controls. Issues in Accounting Education (August): 291-306.

Dunn, K. A. and B. W. Mayhew. 2004. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies 9(1): 35-58.

Durak, R. ed. 2003. AICPA Audit and Accounting Manual: Nonauthoritative Practice AIDS: As of July 1, 2003. AICPA.

Durigon, M. 2006. Business process modeling approaches in the context of process level audit risk-assessment: An analysis and comparison. International Journal of Accounting Information Systems 7(2): 208-211.

Durtschi, C. 2003. The Tallahassee BeanCounters: A problem-based earning case in forensic auditing. Issues in Accounting Education (May): 137-173.

Durtschi, C. and R. J. Rufus. 2017. Arson or accident: A forensic accounting case requiring critical thinking and expert communication. Issues in Accounting Education (February): 113-122.

Dusenbury, R. B., J. L. Reimers and S. W. Wheeler. 1994. The effect of containment information and error frequency on projection of sample errors to audit populations. The Accounting Review (January): 257-264. (JSTOR link).

Dworin, L. and R. A. Grimlund. 1984. Dollar unit sampling for accounts receivable and inventory. The Accounting Review (April): 218-241. (JSTOR link).

Dworin, L. and R. A. Grimlund. 1986. Dollar-unit sampling: A comparison of the quasi-Bayesian and moment bounds. The Accounting Review (January): 36-57. (JSTOR link).

Dye, R. A. 1991. Informationally motivated auditor replacement. Journal of Accounting and Economics (December): 347-374.

Dye, R. A. 1995. Incorporation and the audit market. Journal of Accounting and Economics (February): 75-114.

Dye, R. A., B. V. Balachandran and R. P. Magee. 1990. Contingent fees for audit firms. Journal of Accounting Research (Autumn): 239-266. (JSTOR link).

Dykxhoorn, H. J. and K. E. Sinning. 1981. Wirtschaftsprufer perception of auditor independence. The Accounting Review (January): 97-107. (JSTOR link).

Dykxhoorn, H. J. and K. E. Sinning. 1982. Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users. Accounting, Organizations and Society 7(4): 337-347.

Dykxhoorn, H. J. and K. E. Sinning. 1984. The lack of uniformity in statistical audit sampling terminology. Journal of Accounting Education 2(2): 153-161.

Dzinkowski, R. 2007. What will the changes bring? Strategic Finance (May): 42-45. (Interview with Laura Phillips, deputy chief Public Company Accounting Oversight Board (PCAOB) auditor on changes in AS2).

Dzinkowski, R. 2012. Auditor rotation in America: No love lost. Strategic Finance (August): 42-46.

Dzuranin, A. C. and I. Malaescu. 2016. The current state and future direction of IT audit: Challenges and opportunities. Journal of Information Systems (Spring): 7-20.

Earley, C. E. 2001. Knowledge acquisition in auditing: Training novice auditors to recognize cue relationships in real estate valuation. The Accounting Review (January): 81-97. (JSTOR link).

Earley, C. E. and P. T. Kelly. 2004. A note on ethics education interventions in an undergraduate auditing course: Is there an "Enron effect"? Issues in Accounting Education (February): 53-71.

Eason, S. B. and J. Burns. 2016. Five steps to prepare for audit season. The CPA Journal (December): 11-15.

Eckstein, C., P. Kyviakidis and D. Tinkelman. 1998. Resolving audit issues in a high-tech environment: A case study. Issues in Accounting Education (August): 595-612.

Edwards, J. R., M. Anderson and D. Matthews. 1997. Accountability in a free-market economy: The British company audit, 1886. Abacus 33(1): 1-25.

Eichenseher, J. W. and P. Danos. 1981. The analysis of industry-specific auditor concentration: Towards an explanatory model. The Accounting Review (July): 479-492. (JSTOR link).

Eining, M. M. and P. B. Dorr. 1991. The impact of expert system usage on experiential learning in an auditing setting. Journal of Information Systems (Spring): 1-16.

Elder, R. J. 1997. A comment on "Audit quality in audits of federal programs by non-federal auditors". Accounting Horizons (March): 67-71.

Elsas, P. 2008. Response to discussions on “X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 99-103.

Elsas, P. 2008. X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 82-93.

Ellifsen, A., W. R. Knechel and P. Wallage. 2001. Application of the business risk audit model: A field study. Accounting Horizons (September): 193-207.

Elliott, J. A. 1982. "Subject to" audit opinions and abnormal security returns-outcomes and ambiguities. Journal of Accounting Research (Part II, Autumn): 617-638. (JSTOR link).

Elliott, R. K. 1994. Confronting the future: Choices for the attest function. Accounting Horizons (September): 106-14.

Elliott, R. K. 1995. The future of assurance services: Implications for academia. Accounting Horizons (December): 118-127.

Elliott, R. K. 1997. Assurance service opportunities: Implications for academia. Accounting Horizons (December): 61-74.

Emerson, D. J. and L. Yang. 2012. Perceptions of auditor conscientiousness and fraud detection. Journal of Forensic & Investigative Accounting 4(2): 110-141.

Emett, S. and D. A. Wood. 2010. Common question-evasion tactics: Identify ploys and learn methods to get the specific answers you need. Journal of Accountancy (July): 36-40.

Engel, E. 2005. Discussion of Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research (May): 195-204. (JSTOR link).

Engel, E., R. M. Hayes and X. Wang. 2010. Audit committee compensation and the demand for monitoring of the financial reporting process. Journal of Accounting and Economics (February): 136-154.

Engle, T. J. and N. J. Mastracchio Jr. 2015. How to mope effectively comply with the requirements of SAS 128. The CPA Journal (November): 44-51.

Engle, T. J. and R. Elam. 1985. The status of collegiate auditing education. Issues in Accounting Education: 97-108.

Epaves, R. A., L. R. Paquette and M. A. Pearson. 1976. A flow chart conceptualization of auditors' reports on financial statements. The Accounting Review (October): 913-916. (JSTOR link).

Epstein, B. J. and S. Ramamoorti. 2016. Today's fraud risk models lack personality auditing with 'dark triad' individuals in the executive ranks. The CPA Journal (March): 14-21.

Erickson, M., B. W. Mayhew and W. L. Felix, Jr. 2000. Why do audits fail? Evidence from Lincoln Savings and Loan. Journal of Accounting Research (Spring): 165-194. (JSTOR link).

Eshleman, J. D. and B. P. Lawson. 2017. Audit market structure and audit pricing. Accounting Horizons (March): 57-81.

Etnier, D. 1983. The next best thing to an audit practice set. Journal of Accounting Education 1(2): 155-157.

Ettredge, M. and R. Greenberg. 1990. Determinants of fee cutting on initial audit engagements. Journal of Accounting Research (Spring): 198-210. (JSTOR link).

Ettredge, M., E. E. Fuerherm and C. Li. 2014. Fee pressure and audit quality. Accounting, Organizations and Society 39(4): 247-263.

Ettredge, M., J. Heintz, C. Li and S. Scholz. 2011. Auditor realignments accompanying implementation of SOX 404 ICFR reporting requirements. Accounting Horizons (March): 17-39.

Ettredge, M. L. 1991. Discussion of trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 186-193. (JSTOR link).

Ettredge, M. L. and C. L. S. Scholz. 2007. Audit fees and auditor dismissals in the Sarbains-Oxley era. Accounting Horizons (December): 371-386.

Ettredge, M. L. and R. P. Srivastava. 1999. Using digital analysis to enhance data integrity. Issues in Accounting Education (November): 675-690. ("Digital analysis is a method of analyzing the patterns of digits in a sample of numbers to determine if the sample is similar to a population of numbers.").

Ettredge, M. L., D. T. Simon, D. B. Smith and M. S. Stone. 2000. The effect of the external accountant's review on the timing of adjustments to quarterly earnings. Journal of Accounting Research (Spring): 195-207. (JSTOR link).

Eutsler, J., E. B. Nickell and S. W. G. Robb. 2016. Fraud risk awareness and the likelihood of audit enforcement action. Accounting Horizons (September): 379-408.

Evans, J. H. III. 1980. Optimal contracts with costly conditional auditing. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 108-128. (JSTOR link).

Evans, J. H. III. 1991. Discussion of an independent auditor's ex post criteria for the disclosure of information. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 213-216. (JSTOR link).

Evans, L. 2003. Auditing and audit firms in Germany before 1931. The Accounting Historians Journal 30(2): 29-65. (JSTOR link).

Fan, J. P. H. and T. J. Wong. 2005. Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research (March): 35-72. (JSTOR link).

Fang, J., J. Pittman, Y. Zhang and Y. Zhao. 2017. Auditor choice and its implications for group-affiliated firms. Contemporary Accounting Research 34(1): 39-82.

Farkas, M. and R. Hirsch. 2017. The view from outside: How do attitudes and behavior of external auditors change when internal auditors don't detect significant problems? Strategic Finance (May): 56-62.

Farkas, M. and U. S. Murthy. 2014. Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation. International Journal of Accounting Information Systems 15(2): 102-121.

Farkas, M. J. and R. M. Hirsch. 2016. The effect of frequency and automation of internal control testing on external auditor reliance on the internal audit function. Journal of Information Systems (Spring): 21-40.

Favere-Marchesi, M. 2006. Audit review: The impact of discussion timing and familiarity. Behavioral Research in Accounting (18): 53-64.

Favere-Marchesi, M. 2013. Effects of decomposition and categorization on fraud-risk assessments. Auditing: A Journal of Practice & Theory 32(4): 201-219.

Fay, R. and E. M. Negangard. 2017. Manual journal entry testing: Data analytics and the risk of fraud. Journal of Accounting Education (38): 37-49.

Fay, R. and N. R. Montague. 2015. I'm not biased, am I? Avoid 5 common judgment biases that can affect accounting and auditing decisions. Journal of Accountancy (February): 26-31.

Fazzolari, S. D. 1988. How Harsco integrates financial & operational auditing. Management Accounting (January): 28-31.

Fearnley, S., V. A. Beattie and R. Brandt. 2005. Auditor independence and audit risk: A reconceptualization. Journal of International Accounting Research 4(1): 39-71.

Fedor, D. B. and R. J. Ramsay. 2007. Effects of supervisor power on preparers' responses to audit review: A field study. Behavioral Research In Accounting (19): 91-105.

Fee, T. 1975. Controlling the audit fee. Management Accounting (February): 49-51.

Felix, W. L. Jr. 1975. Discussion of considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 65-67. (JSTOR link).

Felix, W. L. Jr. 1976. Evidence on alternative means of assessing prior probability distributions for audit decision making. The Accounting Review (October): 800-807. (JSTOR link).

Felix, W. L. Jr. and R. A. Grimlund. 1977. A sampling model for audit tests of composite accounts. Journal of Accounting Research (Spring): 23-41. (JSTOR link).

Felix, W. L. Jr. and W. R. Kinney, Jr. 1982. Research in the auditor's opinion formulation process: State of the art. The Accounting Review (April): 245-271. (JSTOR link).

Felix, W. L. Jr., A. A. Gramling and M. J. Maletta. 2001. The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research (December): 513-534. (JSTOR link).

Felix, W. L. Jr., R. G. May, M. S. Niles and J. R. Thorson. 1985. SCAD: Something new in auditing education. Journal of Accounting Education 3(2): 5-14.

Fellingham, J. C. 1980. Discussion of optimal contracts with costly conditional auditing. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 129-133. (JSTOR link).

Fellingham, J. C. and D. P. Newman. 1985. Strategic considerations in auditing. The Accounting Review (October): 634-650. (JSTOR link).

Felo, A. J., D. P. Mahoney and S. A. Solieri. 2002. New accountability for corporate audit committees. Strategic Finance (May): 52-56.

Feltham, G. A. 1990. Discussion of “An equilibrium analysis of optimal audit contracts”. Contemporary Accounting Research 7(1): 56-60.

Feltham, G. A., J. S. Hughes and D. A. Simunic. 1991. Empirical assessment of the impact of auditor quality on the valuation of new issues. Journal of Accounting and Economics (December): 375-399.

Fengchun, T., C. K. Eller and B. Wier. 2016. Reporting frequency and presentation format: Detecting real activities manipulation. Journal of Information Systems (Fall): 63-77.

Ferguson, A., J. R. Francis, D. J. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review (April): 429-448. (JSTOR link).

Ferguson, C. B., B. D. Richardson and G. Wines. 2000. Audit education and training: The effect of formal studies and work experience. Accounting Horizons (June): 137-167.

Ferguson, C. M. 2015. Handling an 'Eggshell' audit. The CPA Journal (August): 72-74.

Ferris, K. R. and D. F. Larcker. 1983. Explanatory variables of auditor performance in a large public accounting firm. Accounting, Organizations and Society 8(1): 1-11.

Festge, M. O. 1979. Discussion of an empirical study of error characteristics in audit populations. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 103-107. (JSTOR link).

Fields, K. T. 1988. Assignment of audit responsibility in computer system development projects. Journal of Information Systems (Spring): 51-57.

Fields, K. T., H. Sami and G. E. Summers. 1986. Quantification of the auditor's evaluation of internal control in data base systems. Journal of Information Systems (Fall): 24-47.

Finley, D. R. 1985. Counterexamples to proposed dollar-unit sampling algorithm. Journal of Accounting Research (Spring): 402-404. (JSTOR link).

Finley, D. R. 1989. Decision theory analysis of audit discovery sampling. Contemporary Accounting Research 5(2): 692-719.

Finney, H. A. 1923. Auditing. Journal of Accountancy (September): 213-224.

Fiolleau, K., K. Hoang, K. Jamal and S. Sunder. 2013. How do regulatory reforms to enhance auditor independence work in practice? Contemporary Accounting Research 30(3): 864-890.

Firth, M. 1978. Qualified audit reports: Their impact on investment decisions. The Accounting Review (July): 642-650. (JSTOR link).

Firth, M. 1980. Perceptions of auditor independence and official ethical guidelines. The Accounting Review (July): 451-466. (JSTOR link).

Firth, M., P. L. L. Mo and R. M. K. Wong. 2012. Auditors’ organizational form, legal liability, and reporting conservatism: Evidence from China. Contemporary Accounting Research 29(1): 57-93.

Firth, M. A., P. L. L. Mo and R. M. K. Wong. 2014. Auditors' reporting conservatism after regulatory sanctions: Evidence from China. Journal of International Accounting Research 13(2): 1-24.

Fischer, M. J. 1996. "Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study. Accounting, Organizations and Society 21(2-3): 219-242.

Fisher, K. 2009. How to Smell a Rat: The Five Signs of Financial Fraud. John Wiley & Sons.

Fleming, A. S., T. A. Pearson, R. A. Riley Jr. 2008. West Virginia University: Forensic accounting and fraud investigation (FAFI). Issues in Accounting Education (November): 573-580.

Flesher, D. L., G. J. Previts and W. D. Samson. 2005. Auditing in the United States: A historical perspective. Abacus 41(1): 21-39.

Fogarty, J. A., L. Graham and D. R. Schubert. 2006. Assessing and responding to risks in a financial statement audit. Journal of Accountancy (July): 43-47.

Fogarty, J. A., L. Graham and D. R. Schubert. 2007. Assessing and responding to risks in a financial statement audit: Part II. Journal of Accountancy (January): 59-64.

Fogarty, T. J. 1996. The imagery and reality of peer review in the U. S.: Insights from institutional theory. Accounting, Organizations and Society 21(2-3): 243-267.

Fogleman, S. L., B. H. Peterson, W. G. Heninger and M. B. Romney. 2007. Opportunity detected: New SEC interpretive guidance and AS5 give companies and auditors a chance to make internal controls more efficient. Journal of Accountancy (December): 62-65.

Fong, C., R. Fuchs, D. Grumer, M. Levy, C. Pagano and G. Purwin. 2013. Major changes for broker/dealer audits: Preparing for PCAOB inspections, more rigorous auditing standards, and additional reporting requirements. The CPA Journal (December): 30-35.

Fornelli, C. 2016. Improving audit quality through auditor communication. The CPA Journal (February): 10-12.

Fornelli, C. M. 2015. The creation of the PCAOB: A watershed moment. The CPA Journal (April): 6-8.

Forse, W. H. Jr. 1907. Auditing conductors' collections on interurban railways. Journal of Accountancy (August): 298-301.

Foster, B. P. and T. Shastri. 2016. Determinants of going concern opinions and audit fees for development stage enterprises. Advances in Accounting: Incorporating Advances in International Accounting (33): 68-84.

Fox, H. W. 1961. Statistical error concepts related to accounting. The Accounting Review (April): 282-284. (JSTOR link).

Foy, W. A. 1945. Studying auditing procedure. The Accounting Review (October): 458-464. (JSTOR link).

Frakes, A. H. 1987. Survey of undergraduate auditing education. Journal of Accounting Education 5(1): 99-126.

Francis, J. 1994. Discussion of lawsuits against auditors. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 95-102. (JSTOR link).

Francis, J. R. 1984. The effect of audit firm size on audit prices: A study of the Australian Market. Journal of Accounting and Economics (August): 133-151.

Francis, J. R. 1994. Auditing, hermeneutics, and subjectivity. Accounting, Organizations and Society 19(3): 235-269.

Francis, J. R. 2011. Auditing without borders. Accounting, Organizations and Society 36(4-5): 318-323.

Francis, J. R. and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11(4): 495-523.

Francis, J. R. and B. M. Pollard. 1979. An investigation of nonaudit fees in Australia: Recent developments in the nonaudit services debate. Abacus 15(2): 136-144.

Francis, J. R. and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research (Autumn): 383-393. (JSTOR link).

Francis, J. R. and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U. S. audit market. The Accounting Review (January): 145-157. (JSTOR link).

Francis, J. R. and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review (October): 663-682. (JSTOR link).

Francis, J. R., D. J. Stokes and D. Anderson. 1999. City markets as a unit of analysis in audit research and the re-examination of big 6 market shares. Abacus 35(2): 185-206.

Francis, J. R., K. Reichelt and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review (January): 113-136. (JSTOR Link).

Francis, J. R., M. N. Mehta and W. Zhao. 2017. Audit office reputation shocks from gains and losses of major industry clients. Contemporary Accounting Research 34(4): 1922-1974.

Francis, J. R., P. N. Michas and M. D. Yu. 2013. Office size of Big 4 auditors and client restatements. Contemporary Accounting Research 30(4): 1626-1661.

Francis, J. R., P. N. Michas and S. E. Seavey. 2013. Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research 30(1): 325-355.

Frankel, R. M., M. F. Johnson and K. K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review (Supplement: Quality of Earnings Conference): 71-105. (JSTOR link).

Fransen, K. 2015. A closer look at SSARS 21. The CPA Journal (November): 14-15.

Franzel, J. 2017. The PCAOB's role in improving audit quality: Keynote address. The CPA Journal (August): 32-37.

Franzel, J. M. 2014. A decade after Sarbanes-Oxley: The need for ongoing vigilance, monitoring, and research. Accounting Horizons (December): 917-930.

Frecka, T. J. and P. M. J. Reckers. 2010. Rekindling the debate: What's right and what's wrong with masters of accountancy programs: The staff auditor's perspective. Issues in Accounting Education (May): 215-226.

Frederick, D. M. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review (April): 240-258. (JSTOR link). (Part of a forum on cognitive research in auditing).

Frederick, D. M. and R. Libby. 1986. Expertise and auditors' judgments of conjunctive events. Journal of Accounting Research (Autumn): 270-290. (JSTOR link).

Free, C. and P. R. Murphy. 2015. The ties that bind: The decision to co-offend in fraud. Contemporary Accounting Research 32(1): 18-54.

Free, C., S. E. Salterio and T. Shearer. 2009. The construction of auditability: MBA rankings and assurance in practice. Accounting, Organizations and Society 34(1): 119-140.

Freeman, H. C. 1912. Auditing - Theory and practice. Journal of Accountancy (October): 341-345.

Frishkoff, P. and R. Rogowski. 1978. Disclaimers of audit opinion. Management Accounting (May): 52-57.

Frost, C. A. 1997. Disclosure policy choices of UK firms receiving modified audit reports. Journal of Accounting and Economics (July): 163-187.

Frost, P. A. and H. Tamura. 1982. Jackknifed ratio estimation in statistical auditing. Journal of Accounting Research (Spring): 103-120. (JSTOR link).

Frost, P. A. and H. Tamura. 1986. Accuracy of auxiliary information interval estimation in statistical auditing. Journal of Accounting Research (Spring): 57-75. (JSTOR link).

Fuerman, R. D. 2006. Comparing the auditor quality of Arthur Andersen to that of the big 4. Accounting and the Public Interest (6): 135-161.

Fuglister, J. and R. Bloom. 2008. Analysis of SFAS 157, fair value measurements. The CPA Journal (January): 36-39.

Fukukawa, H., T. J. Mock and A. Wright. 2011. Client risk factors and audit resource allocation decisions. Abacus 47(1): 85-108.

Fuller, L. R. and S. E. Kaplan. 2004. A note about the effect of auditor cognitive style on task performance. Behavioral Research in Accounting (16): 131- 143.

Fung, M. K. 2015. Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research 32(1): 55-75.

Fung, S. Y. K., K. K. Raman and X. Zhu. 2017. Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients? Journal of Accounting and Economics (August): 15-36.

Funnell, W. 1994. Independence and the state auditor in Britain: A constitutional keystone or a case of reified imagery? Abacus 30(2): 175-195.

Funnell, W. 1996. Why 1886? Historical notes on the passage of the Exchequer and Audit Departments Act. Abacus 32(1): 102-110.

Funnell, W. 2001. Distortions of history, accounting and the paradox of Werner Sombart. Abacus 37(1): 55-78.

Gaa, J. C. 1990. Discussion of “A theory of evidence based on audit assertions”. Contemporary Accounting Research 6(2): 427-431.

Gaa, J. C. and C. H. Smith. 1985. Auditors and deceptive financial statements: Assigning responsibility and blame. Contemporary Accounting Research 1(2): 219-241.

Gabbioneta, C., R. Greenwood, P. Mazzola and M. Minoja. 2013. The influence of the institutional context on corporate illegality. Accounting, Organizations and Society 38(6-7):484-504.

Gadolato, P. G., D. C. Donelson and M. Ege. 2014. Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics (November-December): 208-230.

Galletta, P. Z. 2015. A basic field guide to fraud. The CPA Journal (March): 54-59.

Gamling, A. A., E. F. O'Donnell and S. D. Vandervelde. 2013. An experimental examination of factors that influence auditor assessments of deficiency in internal control over financial reporting. Accounting Horizons (June): 249-270.

Gangolly, J. S. 2016. Book review: American Institute of Certified Public Accountants, Inc., Audit analytics and continuous audit: Looking towards the future. Journal of Emerging Technologies in Accounting (13): 187-188.

Gannaway, D. 2013. Fraud prevention tips for business owners and employees. The CPA Journal (June): 12-13.

Garner, S. A., P. D. Hutchison and T. L. Conover. 2016. The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges. Journal of International Accounting Research 15(2): 7-26.

Garsombke, H. P. and R. H. Tabor. 1986. Factors explaining the use of EDP audit techniques. Journal of Information Systems (Fall): 48-66.

Garstka, S. J. 1979. Discussion of an empirical study of error characteristics in audit populations. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 108-110. (JSTOR link).

Garstka, S. J. and P. A. Ohlson. 1979. Ratio estimation in accounting populations with probabilities of sample selection proportional to size of book values. Journal of Accounting Research (Spring): 23-59. (JSTOR link).

Gartland, D. J. 2016. Risks of not-for-profit and government audits. Journal of Accountancy (April): 16-18.

Gartland, D. J. 2017. The importance of audit planning. Journal of Accountancy (September): 14-15.

Gassmann, R. 1974. Survey of the development of auditing in Germany. The Accounting Historians Journal 1(1-4): 4.

Gates, S., P. Reckers and D. Robinson. 2009. Media image of the CEO and the impact on auditors' perception of financial reporting reliability and client risk assessments. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 156-164.

Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick and M. F. Thomas. 1982. Auditor consensus in internal control evaluation and audit program planning. Journal of Accounting Research (Part II, Autumn): 745-755. (JSTOR link).

Gaver, J. J. and J. S. Paterson. 2007. The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry. Journal of Accounting and Economics (July): 299-320.

Gavin, T. A., R. L. Hicks and J. H. Scheiner. 1987. Auditors' common law liability: What we should be telling our students. Journal of Accounting Education 5(1): 1-12.

Gaynor, E. W. 1956. Reliability of sampling plans in auditing. The Accounting Review (April): 253-257. (JSTOR link).

Gaynor, L. M., L. S. McDaniel, T. L. Neal. 2006. The effects of joint provision and disclosure of nonaudit services on audit committee members' decisions and investors' preferences. The Accounting Review (July): 873-896. (JSTOR link).

Geiger, M. A. 1993. Setting the Standard for the New Auditor's Report: An Analysis of Attempts to Influence the Auditing Standards Board. JAI Press.

Geiger, M. A. and D. V. Rama. 2006. Audit firm size and going-concern reporting accuracy. Accounting Horizons (March): 1-17.

Geiger, M. A. and K. Raghunandan. 2002. Going-concern opinions in the "New" legal environment. Accounting Horizons (March): 17-26.

Geiger, M. A., K. Raghunandan and W. Riccardi. 2014. The global financial crisis: U.S. bankruptcies and going-concern audit opinions. Accounting Horizons (March): 59-75.

Gelinas, U. J. Jr., E. S. Levy and J. C. Thibodeau. 2001. Norwood Office Supplies, Inc.: A teaching case to integrate computer-assisted auditing techniques into the auditing course. Issues in Accounting Education (November): 603-636.

Gendron, Y. 2002. On the role of the organization in auditors' client-acceptance decisions. Accounting, Organizations and Society 27(7): 659-684.

Gendron, Y. and J. Bedard. 2006. On the constitution of audit committee effectiveness. Accounting, Organizations and Society 31(3): 211-239.

Gendron, Y., D. J. Cooper and B. Townley. 2007. The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society 32(1-2): 101-129.

Ghicas, D. C., A. Papadaki, G. Siougle and T. Sougiannis. 2008. The relevance of quantifiable audit qualifications in the valuation of IPOs. Review of Accounting Studies 13(4): 512-550.

Ghosh, A. and C. Y. Tang. 2015. Assessing financial reporting quality of family firms: The auditors' perspective. Journal of Accounting and Economics (August): 95-116.

Ghosh, A. and C. Y. Tang. 2015. Auditor resignation and risk factors. Accounting Horizons (September): 529-549.

Ghosh, A. and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review (April): 585-612. (JSTOR Link).

Ghosh, A., E. Peltier and C. Xing. 2017. Audit quality of Chinese ADR engagements. Accounting Horizons (June): 25-43.

Ghoul, S. E., O. Guedhami, J. A. Pittman and S. Rizeanu. 2016. Cross-country evidence on the importance of auditor choice to corporate debt maturity. Contemporary Accounting Research 33(2): 718-751.

Giacoletti, R. R. 1977. The auditor's liability for fraud. Management Accounting (July): 29-32.

Giacomino, D. E., M. D. Akers and J. Wall. 2009. Testing the financial literacy and expertise of audit committee members. The CPA Journal (August): 66-71.

Gibbins, M. 1988. Discussion of "An experimental study of the effects of elicitation methods on review of preliminary audit strategy by external auditors". Contemporary Accounting Research 4(2): 412-415.

Gibbins, M. 2002. Evidence from auditors about managers' and auditors' earnings management decisions: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 203-211. (JSTOR link).

Gibbins, M. and F. M. Wolf. 1982. Auditors' subjective decision environment - The case of a normal external audit. The Accounting Review (January): 105-124. (JSTOR link).

Gibbins, M., S. McCracken and S. E. Salterio. 2010. The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship. Accounting, Organizations and Society 35(6): 579-595.

Gibbins, M., S. Salterio and A. Webb. 2001. Evidence about auditor-client management negotiation concerning client's financial reporting. Journal of Accounting Research (December): 535-563. (JSTOR link).

Gibbs, T. E. 1977. A general theory of evidence as the conceptual foundation in auditing theory: A comment. The Accounting Review (July): 751-755. (JSTOR link).

Gigler, F. 1994. Discussion of an analysis of auditor liability rules. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 61-64. (JSTOR link).

Gigler, F. and M. Penno. 1995. Imperfect competition in audit markets and its effect on the demand for audit-related services. The Accounting Review (April): 317-336. (JSTOR link).

Gilbertson, D. L. and T. L. Herron. 2011. When auditors fail to audit: Themes from PCAOB enforcements. The CPA Journal (May): 50-57.

Gillett, P. R. and M. Peytcheva. 2011. Differential evaluation of audit evidence from fixed versus sequential sampling. Behavioral Research In Accounting 23(1): 65-85.

Gilling, D. M. and P. J. Stanton. 1978. Changes in the structure of the auditing profession in Australia. Abacus 14(1): 66-80.

Gleason, C. A. and L. F. Mills. 2011. Do auditor-provided tax services improve the estimate of tax reserves? Contemporary Accounting Research 28(5): 1484-1509.

Glenn, D. A. and E. Huber. 2009. Forensic Accounting for Divorce Engagements: A Practical Guide, Third Edition. AICPA.

Glover, S. M. 1997. The influence of time pressure and accountability on auditors' processing of nondiagnostic information. Journal of Accounting Research (Autumn): 213-226. (JSTOR link).

Glover, S. M., D. F. Prawitt and M. H. Taylor. 2009. Audit standard setting and inspection for U.S. public companies: A critical assessment and recommendations for fundamental change. Accounting Horizons (June): 221-237.

Glover, S. M., D. F. Prawitt, J. T. Liljegren and W. F. Messier Jr. 2008. Component materiality for group audits. Journal of Accountancy (December): 42-47.

Goble, J. L. 1969. Discussion of the visibility of the auditor's disclosure of deviance from APB opinion: An empirical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 26-28. (JSTOR link).

Godfrey, J. and J. Neter. 1984. Bayesian bounds for monetary unit sampling in accounting and auditing. Journal of Accounting Research (Autumn): 497-525. (JSTOR link).

Godfrey, J. T. and R. W. Andrews. 1982. A finite population Bayesian model for compliance testing. Journal of Accounting Research (Part I, Autumn): 304-315. (JSTOR link).

Goel, S., J. Gangolly, S. R. Faerman and O. Uzuner. 2010. Can linguistic predictors detect fraudulent financial filings? Journal of Emerging Technologies in Accounting (7): 25-46.

Goh, B. W., J. Krishnan and D. Li. 2013. Auditor reporting under Section 404: The association between the internal control and going concern audit opinions. Contemporary Accounting Research 30(3): 970-995.

Gold, A., J. E. Hunton and M. I. Gomaa. 2009. The impact of client and auditor gender on auditors' judgments. Accounting Horizons (March): 1-18. (Retracted).

Gold, A., J. E. Hunton and M. I. Gomaa. 2015. Retraction: The impact of client and auditor gender on auditors' judgments. Accounting Horizons (September): 743.

Golden, T., S. L. Skalak and M. M. Clayton. 2006. A Guide to Forensic Accounting Investigation. Wiley.

Goldman, A. and B. Barlev. 1974. The auditor-firm conflict of interests: Its implications for independence. The Accounting Review (October): 707-718. (JSTOR link).

Goldman, A. and B. Barlev. 1975. The auditor-firm conflict of interests: Its implications for independence: A reply. The Accounting Review (October): 848-853. (JSTOR link).

Goldman, A. and B. Barlev. 1975. The auditor-firm conflict of interests: Its implications for independence: A reply. The Accounting Review (October): 857-859. (JSTOR link).

Goldman, A. and T. A. Ratcliffe. 2013. When the rules and the law no longer agree. Proceed with care when regulator -prescribed forms do not comply with GAAS. Journal of Accountancy (November): 38-40, 42-43.

Goldman, A. Z., C. E. Landes and C. R. Mayes Jr. 2017. Audit documentation: Tips for getting it right. Journal of Accountancy (June): 38-40, 42.

Goldmann, P. and H. Kaufman. 2009. Auti-Fraud Risk and Control Workbook. Wiley.

Goncharov, I., E. J. Riedl and T. Sellhorn. 2014. Fair value and audit fees. Review of Accounting Studies 19(1): 210-241.

Gonzalez, G. C., P. N. Sharma and D. Galletta. 2012. Factors influencing the planned adoption of continuous monitoring technology. Journal of Information Systems (Fall): 53-69.

Gonzalo, J. A. 1997. The role, the position and the liability of the statutory auditor within the European Union. Accounting Horizons (March): 164-168.

Goodwin, J. 2002. Auditors' conflict management styles: An exploratory study. Abacus 38(3): 378-405.

Goodwin, J. and D. Wu. 2014. Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? Review of Accounting Studies 19(4): 1532-1578.

Goodwin, J. and D. Wu. 2016. What is the relationship between audit partner busyness and audit quality? Contemporary Accounting Research 33(1): 341-377.

Gopez, E. C. 1954. Auditing with accent on the income statement. The Accounting Review (October): 571-574. (JSTOR link).

Gordon, E. A., E. Henry, T. J. Louwers and B. J. Reed. 2007. Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons (March): 81-102.

Gordon, S. R. and M. Tarafdar. 2010 The IT audit that boosts innovation. MIT Sloan Management Review (Summer): 39-47.

Grabski, S. 2010. Discussion of 'Data mining journal entries for fraud detection: An exploratory study'. International Journal of Accounting Information Systems 11(3): 182-185.

Grabski, S. V. 1986. Auditor participation in accounting systems design: Past involvement and future challenges. Journal of Information Systems (Fall): 3-23.

Graham, L. and W. F. Messier Jr. 2006. Audit risk and materiality in conducting an audit. Journal of Accountancy (May): 116-123.

Gramling, A. A. and V. Karapanos. 2008. Auditor independence: A focus on the SEC independence rules. Issues in Accounting Education (May): 247-260.

Gramling, A. A., D. R. Hermanson and H. M. Hermanson. 2009. Audit committee material weaknesses in smaller reporting companies. The CPA Journal (December): 24-29.

Gramling, A. A., J. G. Jenkins and M. H. Taylor. 2010. Policy and research implications of evolving independence rules for public company auditors. Accounting Horizons (December): 547-566.

Gramling, A. A., J. W. Schatzberg and W. A. Wallace. 1996. The role of undergraduate auditing coursework in reducing the expectations gap. Issues in Accounting Education (Spring): 131-161.

Granof, M. H. 1992. Privatization: The road to federal regulation of auditing. Accounting Horizons (December): 76-85.

Gray, G. L. and R. S. Debreceny. 2014. A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits. International Journal of Accounting Information Systems 15(4): 357-380.

Greeley, H. D. 1916. Report of the auditor for the Philippine Islands, 1914. Journal of Accountancy (February): 159-160.

Green, J. W. 2006. Section 404 for small caps. Journal of Accountancy (March): 67-70.

Green, S. 2004. Manager's Guide to the Sarbanes-Oxley Act: Improving Internal Controls to Prevent Fraud. Wiley.

Greenlee, J. S., D. W. Randolph, and S. B. Richtermeyer. 2011. Better analytical reviews of charitable organizations: Using financial ratios and benchmarks. The CPA Journal (July): 32-36.

Greenspan, A. J. 1991. Burmese Caper. Thomas Horton and Daughters.

Greenstein, M. M. and A. W. Ray. 2002. Holistic, continuous assurance integration: e-business opportunities and challenges. Journal of Information Systems (Spring Supplement): 1-20.

Greenstein, M. M. and A. W. Ray. 2002. Reply to discussions of Holistic, continuous assurance integration: e-business opportunities and challenges. Journal of Information Systems (Spring Supplement): 29-32.

Grenier, J. H., B. Pomeroy and M. T. Stern. 2015. The effects of accounting standard precision, auditor task expertise, and judgment frameworks on audit firm litigation exposure. Contemporary Accounting Research 32(1): 336-357.

Griffith, E. E., J. S. Hammersley and K. Kadous. 2015. Audits of complex estimates as verification of management numbers: How institutional pressures shape practice. Contemporary Accounting Research 32(3): 833-863.

Grimlund, R. A. 1982. An integration of internal control system and account balance evidence. Journal of Accounting Research (Part I, Autumn): 316-342. (JSTOR link).

Grimlund, R. A. 1990. Combined monetary unit sampling from several independent populations: Sample size planning and sample evaluation with the moment method. Contemporary Accounting Research 6(2): 446-484.

Grimlund, R. A. and W. L. Felix, Jr. 1987. Simulation evidence and analysis of alternative methods of evaluating dollar-unit samples. The Accounting Review (July): 455-479. (JSTOR link).

Groomer, S. M. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens by Alles, Brennan, Kogan and Vasarhelyi. Discussant's comments. International Journal of Accounting Information Systems 7(2): 162-166.

Groomer, S. M. and J. A. Heintz. 1991. Teaching audit reports: A flowchart approach. Journal of Accounting Education 9(2): 291-307.

Groomer, S. M. and J. A. Heintz. 1999. Using flowcharts to teach audit reports: An update. Journal of Accounting Education 17(4): 391-405.

Groomer, S. M. and U. S. Murthy 1989. Continuous auditing of database applications: An embedded audit module approach. Journal of Information Systems (Spring): 53-69.

Groomer, S. M. and U. S. Murthy 1992. Assessments of control risk for computer-based systems. Internal Auditing (Winter): 27-37.

Grosley, G. and M. Hayes. 2005. Selling to audit committees. Journal of Accountancy (February): 41-45.

Groves, T. and T. R. Weirich. 2012. A discussion of American ethics: Thinking differently about the cultural and psychological bases of fraud. The CPA Journal (December): 65-69.

Guan, Y., L. Su, D. Wu and Z. Yang. 2016. Do school ties between auditors and client executives influence audit outcomes? Journal of Accounting and Economics (April-May): 506-525.

Guedhami, O. and J. A. Pittman. 2006. Ownership concentration in privatized firms: The role of disclosure standards, auditor choice, and auditing infrastructure. Journal of Accounting Research (December): 889-929. (JSTOR link).

Guedhami, O., J. A. Pittman and W. Saffar. 2009. Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners. Journal of Accounting and Economics (December): 151-171.

Guénin-Paracini, H., B. Malsch and A. M. Paillé. 2014. Fear and risk in the audit process. Accounting, Organizations and Society 39(4): 264-288.

Gujarathi, M. R. 2017. Diamond Foods, Inc.: A comprehensive case in financial auditing. Issues in Accounting Education (February): 95-112.

Gul, F. A. 1991. Size of audit fees and perceptions of auditors' ability to resist management pressure in audit conflict situations. Abacus 27(2): 162-172.

Gul, F. A. 2006. Auditors' response to political connections and cronyism in Malaysia. Journal of Accounting Research (December): 931-963. (JSTOR link).

Gul, F. A. and J. S. L. Tsui. 1997. A test of the free cash flow and debt monitoring hypotheses: Evidence from audit pricing. Journal of Accounting and Economics (15 December): 219-237.

Gul, F. A., S. Ma and K. Lai. 2017. Busy auditors, partner-client tenure, and audit quality: Evidence from an emerging market. Journal of International Accounting Research 16(1): 83-105.

Gul, F. A., S. Y. J. Sun and J. S. L. Tsui. 2003. Audit quality, earnings, and the Shanghai Stock Market reaction. Journal of Accounting, Auditing & Finance 18(3): 411-427.

Gul, F. A., S. Y. K. Fung and B. Jaggi. 2009. Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics (June): 265-287.

Gunther, S. P. 2017. Independent auditors are not fiduciaries. The CPA Journal (June): 22.

Gupta, P. P., M. W. Dirsmith and T. J. Fogarty. 1994. Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits. Administrative Science Quarterly 39(2): 264-284. (JSTOR link).

Guthrie, C. P., C. S. Norman and J. M. Rose. 2012. Chief audit executives' evaluations of whistle-blowing allegations. Behavioral Research In Accounting 24(2): 87-99.

Guthrie, J. E. and L. D. Parker. 1999. A quarter of a century of performance auditing in the Australian federal public sector: A malleable masque. Abacus 35(3): 302-332.

Guy, D. M. 1972. Auditing projected financial statements. Management Accounting (November): 33-37.

Gwilliam, D. R. 1988. Apportionment in actions against auditors. Abacus 24(1): 37-54.

Habib, A., H. Jiang and D. Zhou. 2015. Related-party transactions and audit fees: Evidence from China. Journal of International Accounting Research 14(1): 59-83.

Hackenbrack, K. 1992. Implications of seemingly irrelevant evidence in audit judgment. Journal of Accounting Research (Spring): 126-136. (JSTOR link).

Hackenbrack, K. 1997. Discussion of determinants of the justifiability of performance in ill- structured audit tasks. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 125-130. (JSTOR link).

Hackenbrack, K. and M. W. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review (January): 43-59. (JSTOR link).

Hackenbrack, K., K. L. Jensen and J. L. Payne. 2000. The effect of a bidding restriction on the audit services market. Journal of Accounting Research (Autumn): 355-374. (JSTOR link).

Hafner, G. F. 1964. Auditing E.D.P. The Accounting Review (October): 979-982. (JSTOR link).

Haislip, J. Z., G. F. Peters and V. J. Richardson. 2016. The effect of auditor IT expertise on internal controls. International Journal of Accounting Information Systems (20): 1-15.

Haislip, J. Z., L. A. Myers, S. Scholz and T. A. Seidel. 2017. The consequences of audit-related revisions. Contemporary Accounting Research 34(4): 1880-1914.

Hall, J. J. 2005. Answer please: Fraud-based interviewing. Journal of Accountancy (August): 61-65.

Hall, T. W. 1975. Post-completion audit procedure. Management Accounting (September): 33-37.

Hall, T. W., A. W. Higson, B. J. Pierce, K. H. Price and C. J. Skousen. 2012. Haphazard sampling: Selection biases induced by control listing properties and the estimation consequences of these biases. Behavioral Research In Accounting 24(2):. 101-132.

Hall, T. W., J. E. Hunton and B. J. Pierce. 2002. Sampling practices of auditors in public accounting, industry, and government. Accounting Horizons (June): 125-136. (Retracted).

Hall, T. W., J. E. Hunton and B. J. Pierce. 2015. Retraction: Sampling practices of auditors in public accounting, industry, and government. Accounting Horizons (September): 747.

Halter, E. S. 1918. Stock brokerage audits. Journal of Accountancy (November): 349-354.

Ham, J., D. Losell and W. Smieliauskas. 1985. An empirical study of error characteristics in accounting populations. The Accounting Review (July): 387-406. (JSTOR link).

Ham, J., D. Losell and W. Smieliauskas. 1986. A note on the neutrality of internal control systems in audit practice. Contemporary Accounting Research 2(2): 311-317.

Hamilton, R. E. 1980. Discussion of optimal contracts with costly conditional auditing. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 134-139. (JSTOR link).

Hamilton, R. E. and W. F. Wright. 1982. Internal control judgments and effects of experience: Replications and extensions. Journal of Accounting Research (Part II, Autumn): 756-765. (JSTOR link).

Hammersley, J. S. 2006. Pattern identification and industry-specialist auditors. The Accounting Review (March): 309-336. (JSTOR link).

Han, S., Z. Rezaee, L. Xue and J. H. Zhang. 2016. The association between information technology investments and audit risk. Journal of Information Systems (Spring): 93-116.

Hancox, D. R. 2014. How a $53 million fraud went undetected for 22 years. The CPA Journal (May): 65-68.

Hansen, D. R. and T. L. Shaftel. 1977. Sampling for integrated auditing objectives. The Accounting Review (January): 109-123. (JSTOR link).

Hansen, G. R. and R. N. Johnson. 2011. Audit fees and engagement profitability: An approach to strengthen compliance with standards of ethical behavior. The CPA Journal (August): 64-67.

Hansen, J. C. 2010. Where were the auditors? Using AAERs in introductory or advanced auditing courses. Journal of Accounting Education 28(2): 114-127.

Hansen, S. C. 1993. Strategic sampling, physical units sampling, and dollar units sampling. The Accounting Review (April): 323-345. (JSTOR link).

Hanson, J. D. 2014. A call to action for future auditors. The CPA Journal (August): 6-9.

Hanson, W. E. 1976. Peer review, illegal payments, and lawyer's letters. Management Accounting (October): 15-18.

Herda, D. N. 2016. Subsequent events audit tips: PCAOB inspection reports and SEC enforcement releases show difficulties in subsequent events audits. Journal of Accountancy (January): 22.

Hardy, C. A. 2014. The messy matters of continuous assurance: Findings from exploratory research in Australia. Journal of Information Systems (Fall): 357-377.

Hardy, C. A. and G. Laslett. 2015. Continuous auditing and monitoring in practice: Lessons from Metcash's Business Assurance Group. Journal of Information Systems (Summer): 183-194.

Hardy, K. F. 1952. Audit aspects of pension administration. N.A.C.A. Bulletin (December): 500-508.

Harris, J. P. 1940. Does federal accounting and auditing need overhauling? The Accounting Review (March): 1-21. (JSTOR link).

Harrison, K. E. and T. C. Pearson. 1989. Communications between auditors and lawyers for the identification and evaluation of litigation, claims, and assessments. Accounting Horizons (June): 76-84.

Hart, M., J. Kremin and W. R. Pasewark. 2017. Growing up: How audit internships affect students' commitment and long-term intentions to work in public accounting. Issues in Accounting Education (May): 47-63.

Harvard Business Review. 1926. Legal developments significant in business: Legal responsibilities of auditors. Harvard Business Review (July): 500-504.

Harwell, R. W. 1953. Defense contract auditing takes a new turn. N.A.C.A. Bulletin (March): 869-876.

Haskins, M. E. 1987. Client control environments: An examination of auditors' perceptions. The Accounting Review (July): 542-563. (JSTOR link).

Haskins, M. E. and D. D. Williams. 1988. Corporate mergers and auditors' client portfolios. Accounting Horizons (March): 77-87.

Haskins, M. E., A. J. Baglioni Jr. and C. L. Cooper. 1990. An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors. Contemporary Accounting Research 6(2): 361-385.

Havelka, D. and J. W. Merhout. 2013. Internal information technology audit process quality: Theory development using structured group processes. International Journal of Accounting Information Systems 14(3): 165-192.

Haw, I., K. Park, D. Qi, and W. Wu. 2003. Audit qualification and timing of earnings announcements: Evidence from China. Auditing: a Journal of Practice and Theory 22(2): 121-146.

Hay, R. D. 1975. Social auditing: An experimental approach. The Academy of Management Journal 18(4): 871-877. (JSTOR link).

Hayes, M. 2006. Best practices in EBP audits. Journal of Accountancy (April): 43-47.

Hayes, R. M. 2014. Discussion of "Audit committee financial expertise and earnings management: The role of status" by Badolato, Donelson, and Ege (2014). Journal of Accounting and Economics (November-December): 231-239.

Haynes, R. and C. Li. 2016. Continuous audit and enterprise resource planning systems: A case study of ERP rollouts in the Houston, TX oil and gas industries. Journal of Emerging Technologies in Accounting (13): 171-179.

Healy, P. M. and K. G. Palepu. 2003. How the quest for efficiency corroded the market. Harvard Business Review (July): 76-85. (Summary).

Heaston, P. H. 1990. A systematic approach to improving experience requirements for licensure. Accounting Horizons (September): 58-67.

Hebert, F. 1925. Audits of accounts of fire-insurance companies. Journal of Accountancy (August): 81-99.

Heiman, V. B. 1990. Auditors' assessments of the likelihood of error explanations in analytical review. The Accounting Review (October): 875-890. (JSTOR link).

Heimann, S. R. and G. R. Chesley. 1977. Audit sample sizes for aggregated statement accounts. Journal of Accounting Research (Autumn): 193-206. (JSTOR link).

Heitger, L. E. and D. L. Heitger. 2008. Incorporating forensic accounting and litigation advisory services into the classroom. Issues in Accounting Education (November): 561-572.

Helmi, M. A. and M. N. Tanju. 1980. Budget after the fact: An auditing tool for management evaluation. Abacus 16(2): 124-132.

Helms, G. 2012. Common Fraud: A Guide to Thwarting the Top Ten Schemes. AICPA.

Heninger, W. G. 2001. The association between auditor litigation and abnormal accruals. The Accounting Review (January): 111-126. (JSTOR link).

Herbert, L. 1946. Practical sampling for auditors. The Accounting Review (October): 386-390.

Herda, D. N. and J. J. Lavelle. 2012. The auditor-audit firm relationship and its effect on burnout and turnover intention. Accounting Horizons (December): 707-723.

Herda, D. N. and J. J. Lavelle. 2015. Client identification and client commitment in privately held client setting: Unique constructs with opposite effects on auditor objectivity. Accounting Horizons (September): 577-601.

Hermanson, D. R. 2009. How consulting services could kill private-sector auditing. The CPA Journal (January): 6-9.

Hermanson, D. R., D. M. Ivancevich and S. H. Ivancevich. 2008. Tone at the top: Insights from section 404. Strategic Finance (November): 38-45. (Section 404 is the Sarbanes-Oxley requirement for an auditor to express an opinion on its client's internal control over financial reporting).

Hermanson, D. R., J. Krishnan and Z. Ye. 2009. Adverse section 404 opinions and shareholder dissatisfaction toward auditors. Accounting Horizons (December): 391-409.

Hermanson, R. H., L. M. Dykes and D. H. Turner. 1987. Enforced competition in the accounting profession - Does it make sense? Accounting Horizons (December): 3-19.

Herrmann, D. R., S. Pornupatham and T. Vichitsarawong. 2008. The impact of the Asian financial crisis on auditors' conservatism. Journal of International Accounting Research 7(2): 43-63.

Higgins, H. N. and B. Nandram. 2009. Monetary unit sampling: Improving estimation of the total audit error. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 174-182.

Higgs, J. L., R. E. Pinsker, T. J. Smith and G. R. Young. 2016. The relationship between board-level technology committees and reported security breaches. Journal of Information Systems (Fall): 79-98.

Hill, C. L. and Q. Booker. 2007. State accountancy regulators' perceptions of independence of external auditors when performing internal audit activities for nonpublic clients. Accounting Horizons (March): 43-57.

Hill, J. W., M. B. Metzger and J. W. Schatzberg. 1993. Auditing's emerging legal peril under the National Surety Doctrine: A program for research. Accounting Horizons (March): 12-28.

Hill, R. K. 1962. Dollars off your audit bill - A conversation. N.A.A. Bulletin (September): 51-54.

Hillegeist, S. A. 1999. Financial reporting and auditing under alternative damage apportionment rules. The Accounting Review (July): 347-369. (JSTOR link).

Hillison, S. M. and M. E. Peecher. 2017. Discussion of "The consequences of audit-related earnings revisions". Contemporary Accounting Research 34(4): 1915-1921.

Hillison, W. and M. Kennelley. 1988. The economics of nonaudit services. Accounting Horizons (September): 32-40.

Hiltner, A. A. 1983. Statistical sampling in auditing: A simulation. Issues in Accounting Education: 115-122.

Himmelblau, D. 1933. Auditors' responsibilities to third parties. The Accounting Review (June): 99-104. (JSTOR link).

Hirst, D. E. 1994. Auditors' sensitivity to source reliability. Journal of Accounting Research (Spring): 113-126. (JSTOR link).

Hitzig, N. B. and J. E. Jacoby. 2011. Auditing internal controls in small populations. The CPA Journal (December): 34-36.

Hnatt, K. M. 2008. Deepening insolvency: An emerging threat? Legal theory's development raises liability risks for auditors. Journal of Accountancy (February): 40-44.

Hodge, F. D. 2001. Hyperlinking unaudited information to audited financial statements: Effects on investor judgments. The Accounting Review (October): 675-691. (JSTOR link).

Hodge, F. D. 2003. Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons (Supplement): 37-48. (Based on 414 responses to a three page, 102 question survey).

Hoeflick, C. J. 1966. Auditing of construction contracts. Management Accounting (September): 51-56.

Hoffelder, K. 2013. Accounting watchdog raps small audit firms. CFO (March): 10.

Hoffelder, K. 2013. Makeover for audit standards. CFO (May): 12.

Hoffelder, K. 2013. Out of control. CFO (December): 12. (Audits of internal controls).

Hoffelder, K. 2013. Shaking up audit reports: A new proposal by the PCAOB could bring sweeping changes to audit reports and what auditors sign off on. CFO (October): 18-20.

Hoffelder, K. 2013. Should audit committees say more? CFO (April): 18-20.

Hoffelder, K. 2013. Top audit deficiency: Lack of evidence. CFO (June): 19.

Hoffelder. K. 2013. U.K. watchdog softens audit rotation stance: Companies will be required to put their audit contract out for tender every 10 years. CFO (November): 17.

Hogan, C. E. 1997. Costs and benefits of audit quality in the IPO market: A self-selection analysis. The Accounting Review (January): 67-86. (JSTOR link).

Hoffman, V. B. 1997. Discussion of the effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 99-104. (JSTOR link).

Hoffman, V. B. and J. M. Patton. 1997. Accountability, the dilution effect, and conservatism in auditors' fraud judgments. Journal of Accounting Research (Autumn): 227-237. (JSTOR link).

Hoffman, V. B., J. R. Joe and D. V. Moser. 2003. The effect of constrained processing on auditors' judgments. Accounting, Organizations and Society 28(7-8): 699-714.

Holder, A. D., K. E. Karim and A. Robin. 2013. Was Dodd-Frank justified in exempting small firms from section 404b compliance? Accounting Horizons (March): 1-22. (Related to SOX Section 404b auditor certification of internal controls exemption to small firms).

Holgate, H. C. F. 1941. Auditing the contingent liabilities of British banks. The Accounting Review (June): 207-209. (JSTOR link).

Holmes, W. 1977. A 13th century audit case. The Accounting Historians Journal 4(2): 107-111. (JSTOR link).

Holt, D. L. 1987. Auditors and base rates revisited. Accounting, Organizations and Society 12(6): 571-578.

Holt, D. L. and P. C. Morrow. 1992. Risk assessment judgments of auditors and bank lenders: A comparative analysis of conformance to Bayes' theorem. Accounting, Organizations and Society 17(6): 549-559.

Holton, C., 2009. Identifying disgruntled employee systems fraud risk through text mining: A simple solution for a multi-billion dollar problem. Decision Support Systems 46(4): 853-864.

Hooker, J. C. 1920. Auditing features of the mining industry. Journal of Accountancy (April): 241-259.

Hooks, K. L. 2010. Auditing and Assurance Services: Understanding the Integrated Audit. Wiley.

Hope, O., D. Hu and W. Zhao. 2017. Third-party consequences of short-selling threats: The case of auditor behavior. Journal of Accounting and Economics (April-May): 479-498.

Hope, O., J. C. Langli and W. B. Thomas. 2012. Agency conflicts and auditing in private firms. Accounting, Organizations and Society 37(7): 500-517.

Hopwood, A. G. 1998. Exploring the modern audit firm: An introduction. Accounting, Organizations and Society 23(5-6): 515-516.

Hopwood, W., J. McKeown and J. Mutchler. 1989. A test of the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review (January): 28-48. (JSTOR link).

Houghton, K. A., M. Kend and C. Jubb. 2013. The CLERP 9 Audit Reforms: Benefits and costs through the eyes of regulators, standard setters and audit service suppliers. Abacus 49(2): 139-160.

Houqe, M. N., R. M. Monem and T. van Zijl. 2012. Government quality, auditor choice and adoption of IFRS: A cross country analysis. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 307-316.

Houston, R. W. and C. M. Stefaniak. 2013. Audit partner perceptions of post-audit review mechanisms: An examination of internal quality reviews and PCAOB inspections. Accounting Horizons (March): 23-50.

Houston, R. W., M. F. Peters and J. H. Pratt. 1999. The audit risk model, business risk and audit-planning decisions. The Accounting Review (July): 281-298. (JSTOR link).

Howell, F. S. 1953. Government auditor can use standard costs. N.A.C.A. Bulletin (August): 1609-1617.

Hronsky, J. J. and K. A. Houghton. 2001. The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making. Accounting, Organizations and Society 26(2): 123-139.

Huang, H., R. J. Parker, Y. A. Yan and Y. Lin. 2014. CEO turnover and audit pricing. Accounting Horizons (June): 297-312.

Huang, H., S. Lin and K. Raghunandan. 2016. The volatility of other comprehensive income and audit fees. Accounting Horizons (June): 195-210.

Huang, M., A. Masli, F. Meschke and J. P. Guthrie. 2017. Clients' workplace environment and corporate audits. Auditing: A Journal of Practice & Theory 36(4): 89-113.

Huang, Y. and S. Scholz. 2012. Evidence on the association between financial restatements and auditor resignations. Accounting Horizons (September): 439-464.

Hubbard, T. D. and R. H. Strawser. 1972. A test of "A model for integrating sampling objectives in auditing". Journal of Accounting Research (Autumn): 404-406. (JSTOR link).

Huber, D. 2015. Due diligence in choosing a forensic accounting credential. The CPA Journal (December): 13.

Huber, W. D. 2015. What is the value of multiple certifications in forensic accounting? Journal of Forensic & Investigative Accounting 7(2): 113-143.

Huber, W. D. and E. Charrier. 2015. Is it time to regulate forensic accounting? Les Cahiers du Chiffre et du Droit (3): 104-111.

Huber, W. D. and J. A. DiGabriele. 2015. What is the purpose of research in forensic accounting? Journal of Theoretical Accounting Research 11(1): 30-49.

Hubling, P. 1994. Auditing time and material contractors at Bethlehem Steel. Management Accounting (September): 52-55.

Huefner, R. J. 2011. Internal control weaknesses in local government: E vidence from town and village audits. The CPA Journal (July): 20-27.

Huerta, E., T. Glandon and Y. Petrides. 2012. Framing, decision-aid systems, and culture: Exploring influences on fraud investigations. International Journal of Accounting Information Systems 13(4): 316-333.

Hughes, J. F. 1963. Coordinating internal and external auditing. N.A.A. Bulletin (October): 11-17.

Hull, R. P. and C. Mitchem. 1987. Practitioners' views on communications between predecessor and successor auditors and accountants. Accounting Horizons (March): 61-69.

Humphrey, C., A. Loft and M. Woods. 2009. The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, Organizations and Society 34(6-7): 810-825.

Hunter, J. 1942. The auditing function in the federal government. The Accounting Review (July): 221-232. (JSTOR link).

Hunton, J. E. and J. M. Rose. 2010. 21st century auditing: Advancing decision support systems to achieve continuous auditing. Accounting Horizons (June): 297-312.

Hunton, J. E., A. M. Wright and S. Wright. 2004. Are financial auditors overconfident in their ability to assess risks associated with enterprise resource planning systems? Journal of Information Systems (Fall): 7-28. (Retracted).

Hunton, J. E., A. M. Wright and S. Wright. 2015. Retraction: Are financial auditors overconfident in their ability to assess risks associated with enterprise resource planning systems. Journal of Information Systems (Summer): 235.

Hunton, J. E., A. M. Wright and S. Wright. 2004. Continuous reporting and continuous assurance: Opportunities for behavioral accounting research. Journal of Emerging Technologies in Accounting (1): 91-102.

Hunton, J. E., A. M. Wright and S. Wright. 2007. The potential impact of more frequent financial reporting and assurance: User, preparer, and auditor assessments. Journal of Emerging Technologies in Accounting (4): 47-67. (Retracted).

Hunton, J. E., A. M. Wright and S. Wright. 2016. Retraction: The potential impact of more frequent financial reporting and assurance: User, preparer, and auditor assessments. Journal of Emerging Technologies in Accounting (13): 189.

Hunton, J. E., E. G. Mauldin and P. R. Wheeler. 2008. Potential functional and dysfunctional effects of continuous monitoring. The Accounting Review (November): 1551-1569. (Retracted).

Hunton, J. E., S. M. Bryant and N. A. Bagranoff. 2004. Core Concepts of Information Technology Auditing. John Wiley & Sons.

Hurley, P. J. 2017. Ego depletion and auditors' busy season. Behavioral Research In Accounting 29(2): 25-35.

Hurst, K. W. 1951. Auditing defense contracts today. N.A.C.A. Bulletin (January): 544-549.

Huss, H. F. and R. L. Trader. 1986. A note on optimal sample sizes in compliance tests using a formal Bayesian decision-theoretic approach for finite and infinite populations. Journal of Accounting Research (Autumn): 394-399. (JSTOR link).

Hyatt, T. A. and D. F. Prawitt. 2001. Does congruence between audit structure and auditors' locus of control affect job performance? The Accounting Review (April): 263-274. (JSTOR link).

Hylas, R. E. and R. H. Ashton. 1982. Audit detection of financial statement errors. The Accounting Review (October): 751-765. (JSTOR link).

Ijiri, Y. 1968. On budgeting principles and budget-auditing standards. The Accounting Review (October): 662-667. (JSTOR link).

Ijiri, Y. and R. A. Leitch. 1980. Stein's paradox and audit sampling. Journal of Accounting Research (Spring): 91-108. (JSTOR link).

Ijiri, Y. and R. S. Kaplan. 1970. The four objectives of sampling in auditing: Representative, corrective, protective and preventive. Management Accounting (December): 42-44.

Ijiri, Y. and R. S. Kaplan. 1971. A model for integrating sampling objectives in auditing. Journal of Accounting Research (Spring): 73-87. (JSTOR link).

Ijiri, Y. and R. S. Kaplan. 1972. The auditor's sampling objectives: Four or two?: A reply. Journal of Accounting Research (Autumn): 413-416. (JSTOR link).

Ijiri, Y. and R. S. Kaplan. 1978. Sampling for integrated audit objectives - A reply. The Accounting Review (July): 773-774. (JSTOR link).

Imhoff, E. A. Jr. 1978. Employment effects on auditor independence. The Accounting Review (October): 869-881. (JSTOR link).

Imhoff, E. A. Jr. 2003. Accounting quality, auditing, and corporate governance. Accounting Horizons (Supplement): 117-128.

Irani, A. J., S. L. Tate and L. Xu. 2015. Restatements: Do they affect auditor reputation for quality? Accounting Horizons (December): 829-851.

Ismail, T. and N. Sobhy. 2009. Determinants of auditors perceptions of the work needed in the audit of internet-based financial reports in Egypt. Journal of Applied Accounting Research 10(2): 132-150.

Ittonen, K., E. Vähämaa and S. Vähämaa. Female auditors and accruals quality. Accounting Horizons (June): 205-228.

Iyer, V. M. and D. V. Rama. 2004. Clients' expectations on audit judgments: A note. Behavioral Research in Accounting (16): 63-74.

Jackson, J. H. 1926. Audit certificates and reports. The Accounting Review (September): 45-63. (JSTOR link).

Jackson, J. H. and A. E. Davis. 1928. Teaching auditing by the case method. The Accounting Review (September): 297-310. (JSTOR link).

Jaenicke, H. R. and P. A. McConnell. 1978. A prospectus for auditors' responsibilities: The report of the Cohen commission. Management Accounting (May): 19-24, 29.

Jamal, K. and H. Tan. 2001. Can auditors predict the choices made by other auditors? Journal of Accounting Research (December): 583-597. (JSTOR link).

Jamal, K. and S. Sunder. 2011. Is mandated independence necessary for audit quality? Accounting, Organizations and Society 36(4-5): 284-292.

James, D. 1974. Proposed budget-auditing standards. Management Accounting (May): 30-32, 36.

James, R. M. 1951. Some aspects of a governmental audit. The Accounting Review (July): 347-351. (JSTOR link).

Jans, M., M. Alles and M. Vasarhelyi. 2013. The case for process mining in auditing: Sources of value added and areas of application. International Journal of Accounting Information Systems 14(1): 1-20.

Janvrin, D., J. Bierstaker and D. J. Lowe. 2008. An examination of audit information technology use and perceived importance. Accounting Horizons (March): 1-21.

Janvrin, D., J. Bierstaker and D. J. Lowe. 2009. An investigation of factors influencing the use of computer-related audit procedures. Journal of Information Systems (Spring): 97-118.

Janvrin, D. J. and D. A. Wood. 2016. The Journal of Information Systems 2015 Conference on information technology audit. Journal of Information Systems (Spring): 3-5.

Janvrin, D. J. and C. G. Jeffrey. 2007. An investigation of auditor perceptions about subsequent events and factors that influence this audit task. Accounting Horizons (September): 295-312.

Janvrin, D. J. and J. M. Kurtenbach. 2006. The influence of disclosure regulation on selective disclosure: Impact on difficut-to-measure reporting activities and the importance of assurance services. Accounting and the Public Interest (6): 70-94.

Jauchem, C. R. 1958. Impact of electronic data processing on auditing. N.A.A. Bulletin (May): 53-59.

Jeffrey, C. 1992. The relation of judgment, personal involvement, and experience in the audit of bank loans. The Accounting Review (October): 802-819. (JSTOR link).

Jelinek, K. and R. Jelinek. 2008. Friend or foe: Is your audit staff helping or hurting your firm? The CPA Journal (August): 60-63.

Jenkins, D. S. and U. K. Velury. 2012. Auditor tenure and the pricing of discretionary accruals in the post-SOX era. Accounting and the Public Interest (12): 1-15.

Jenkins, M. E. and L. E. Robinson. 1985. The corporate audit committee. Management Accounting (December): 31-35.

Jennings, M. M., D. C. Kneer and P. M. J. Reckers. 1991. Selected auditor communications and perceptions of legal liability. Contemporary Accounting Research 7(2): 449-465.

Jennings, M. M., K. J. Pany and P. M. J. Reckers. 2006. Strong corporate governance and audit firm rotation: Effects on judges' independence perceptions and litigation judgments. Accounting Horizons (September): 253-270.

Jessup, C. M. and I. N. Noblet. 2012. Fraud insights derived from stories of auditors of financial institutions. Journal of Forensic & Investigative Accounting 4(2): 206-243.

Jeter, D. C. and P. E. Shaw. 1995. Solicitation and auditor reporting decisions. The Accounting Review (April): 293-315. (JSTOR link).

Jiang, H., A. Habib and D. Zhou. 2015. Accounting restatements and audit quality in China. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 125-135.

Jiang, W. and J. Wu. 2009. The impact of PCAOB auditing standard 5 on audit fees. The CPA Journal (April): 34-38.

Joe, J. R. 2003. Why press coverage of a client influences the audit opinion. Journal of Accounting Research (March): 109-133. (JSTOR link).

John, E. A. 1924. Accountant versus embezzler. Journal of Accountancy (June): 441-451.

Johnson, D. A. and K. Pany. 1984. Forecasts, auditor review, and bank loan decisions. Journal of Accounting Research (Autumn): 731-743. (JSTOR link).

Johnson, E. C. 2002. Discussion of Holistic, continuous assurance integration: e-business opportunities and challenges. Journal of Information Systems (Spring Supplement): 21-24.

Johnson, J. R., R. A. Leitch and J. Neter. 1981. Characteristics of errors in accounts receivable and inventory audits. The Accounting Review (April): 270-293. (JSTOR link).

Johnson, P. E., K. Jamal and R. G. Berryman. 1989. Audit judgment research. Accounting, Organizations and Society 14(1-2): 83-99.

Johnson, O. 1992. Business judgment v. audit judgment: Why the legal distinction? Accounting, Organizations and Society 17(3-4): 205-222.

Johnson, S. 2011. Making audits more audible. CFO (October): 33-35.

Johnson, V. E. and S. E. Kaplan. 1996. Auditors' decision-aided probability assessments: An analysis of the effects of list length and response format. Journal of Information Systems (Fall): 87-101.

Johnson, W. B. 1982. The impact of confidence interval information on probability judgments. Accounting, Organizations and Society 7(4): 349-367.

Johnson, W. B. and T. Lys. 1990. The market for audit services : Evidence from voluntary auditor changes. Journal of Accounting and Economics (January): 281-308.

Johnstone, D. J. 1990. Sample size and the strength of evidence: A Bayesian interpretation of binomial tests of the information content of qualified audit reports. Abacus 26(1): 17-35.

Johnstone, D. J. 1994. A statistical paradox in auditing. Abacus 30(1): 44-49.

Johnstone, K. M. and J. C. Bedard. 2001. Engagement planning, bid pricing, and client response in the market for initial attest engagements. The Accounting Review (April): 199-220. (JSTOR link).

Johnstone, K. M. and J. C. Bedard. 2004. Audit firm portfolio management decisions. Journal of Accounting Research (September): 659-690. (JSTOR link).

Johnstone, K. M. and S. R. Muzatko. 2002. Resolving difficult accounting issues: A case study in client-auditor interaction. Issues in Accounting Education (February): 27-39.

Johnstone, K. M., M. H. Sutton and T. D. Warfield. 2001. Antecedents and consequences of independence risk: Framework for analysis. Accounting Horizons (March): 1-18.

Jones, A. III. and C. S. Norman. 2006. Decision making in a public accounting firm: An instructional case in risk evaluation, client continuance, and auditor independence within the context of the Sarbanes-Oxley Act of 2002. Issues in Accounting Education (November): 431-447.

Jones, R. C. 2012. Potential changes to the auditor's reporting model: Exploring the PCAOB's concept release. The CPA Journal (December): 14-16.

Jonsson, S. 1991. Role making for accounting while the state is watching. Accounting, Organizations and Society 16(5-6): 521-546.

Jorgensen, B. N. and J. Morley. 2017. Discussion of "Are related party transactions red flags?". Contemporary Accounting Research 34(2): 929-939.

Joshi, P. L., J. A. Ajmi and W. G. Bremser. 2009. A study of auditor-client relationships and problems in the Bahraini audit environment. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 266-277.

Journal of Accountancy. 1907. Compulsory auditing of municipal accounts. Journal of Accountancy (June): 162-164.

Journal of Accountancy. 1912. The auditors legal liability. Journal of Accountancy (July): 53-57.

Journal of Accountancy. 1912. Value of "Outside Audits". Journal of Accountancy (April): 289-291.

Journal of Accountancy. 2005. Auditing interpretations. Journal of Accountancy (March): 107-111.

Journal of Accountancy. 2005. Auditing interpretations. Journal of Accountancy (November): 121-123.

Journal of Accountancy. SOP 04-1-Auditing the Statement of Social Insurance. Journal of Accountancy (January): 97-104.

Journal of Accountancy. 2006. Amendment to Statement on Auditing Standards No. 39, Audit Sampling. Journal of Accountancy (May): 153-155.

Journal of Accountancy. 2006. Audit documentation. Journal of Accountancy (March): 95-99.

Journal of Accountancy. 2006. Audit evidence. Journal of Accountancy (May): 113-116.

Journal of Accountancy. 2006. Communicating internal control related matters identified in an audit. Journal of Accountancy (July): 97-101.

Journal of Accountancy. 2006. Performing audit procedures in response to assessed risks and evaluating the audit evidence obtained. Journal of Accountancy (May): 145-153.

Journal of Accountancy. 2006. Planning and supervision. Journal of Accountancy (May): 125-129.

Journal of Accountancy. 2007. Business leaders' take on fraud: Corrosive. Journal of Accountancy (January): 34-38.

Journal of Accountancy. 2007. SAS No. 114: The auditor's communication with those charged with governance. Journal of Accountancy (March): 85-91.

Journal of Accountancy. 2007. SSARS interpretation: Interpretation No. 28 of AR Section 100, Compilation and Review of Financial Statements. Journal of Accountancy (March): 93-94.

Journal of Accountancy. 2007. Statement on Auditing Standards No. 113-Omnibus Statement on Auditing Standards-2006. Journal of Accountancy (February): 88-90.

Journal of Accountancy. 2007. Statement on Standards for Attestation Engagements No. 14-SSAE Hierarchy. Journal of Accountancy (February): 90-95.

Journal of Accountancy. 2009. Statement of Position 09-1- Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data. Journal of Accountancy (June): 101-104.

Journal of Accountancy. 2009. Statement on auditing standards No. 116, Interim financial information. Journal of Accountancy (April): 83-96.

Journal of Accountancy. 2014. A plan to enhance private-entity audit quality. Journal of Accountancy (October): 76-80, 82.

Journal of Accountancy. 2014. Learn from data to improve audits. Journal of Accountancy (September): 34-37.

Journal of Accounting Research. 1979. Editor's preface. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): Unnumbered. (JSTOR link).

Journal of Information Systems. 2000. Open question-and-answer session AICPA/CICA SYSTRUST™. Journal of Information Systems (Supplement): 17-20.

Journal of Information Systems. 2000. Open question-and-answer session Journal of Information Systems (Supplement): 37-38.

Joyce, E. J. 1976. Expert judgment in audit program planning. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 29-60. (JSTOR link).

Joyce, E. J. and G. C. Biddle. 1981. Anchoring and adjustment in probabilistic inference in auditing. Journal of Accounting Research (Spring): 120-145. (JSTOR link).

Joyce, E. J. and G. C. Biddle. 1981. Are auditors' judgments sufficiently regressive? Journal of Accounting Research (Autumn): 323-349. (JSTOR link).

Judd, J. S., K. J. Olsen and J. Stekelberg. 2017. How do auditors respond to CEO narcissism? Evidence from external audit fees. Accounting Horizons (December): 33-52.

Jurinski, J. and E. Lippman. 1999. Preventing financial fraud. Strategic Finance (April): 64-67. (New audit guidelines).

A-C  |  D-J  |  K-P  |  Q-Z