Management And Accounting Web

Auditing Bibliography K-P

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

Kachelmeier, S. J. 1994. Discussion of 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): 131-139. (JSTOR link).

Kachelmeier, S. J. and M. Shehata. 1997. Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. The Accounting Review (July): 407-431. (JSTOR link).

Kachelmeier, S. J. and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review (January): 209-226. (JSTOR link).

Kachelmeier, S. J., S. J. Rasmussen and J. J. Schmidt. 2016. When do ineffective audit committee members experience turnover? Contemporary Accounting Research 33(1): 228-260.

Kadous, K. 2000. The effects of audit quality and consequence severity on juror evaluations of auditor responsibility for plaintiff losses. The Accounting Review (July): 327-341. (JSTOR link).

Kadous, K., S. J. Kennedy and M. E. Peecher. 2003. The effect of quality assessment and directional goal commitment on auditor's acceptance of client-preferred accounting methods. The Accounting Review (July): 759-778. (JSTOR link).

Kalelkar, R. 2016. Audit committee diligence around initial audit engagement. Advances in Accounting: Incorporating Advances in International Accounting (33): 59-67.

Kalelkar, R. and S. Khan. 2016. CEO financial background and audit pricing. Accounting Horizons (September): 325-339.

Kang, F. 2014. Founding family ownership and the selection of industry specialist auditors. Accounting Horizons (June): 261-276.

Kang, Y. J., A. J. Trotman and K. T. Trotman. 2015. The effect of an audit judgment rule on audit committee members' professional skepticism: The case of accounting estimates. Accounting, Organizations and Society (46): 59-76.

Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615. (JSTOR link).

Kanodia, C. S. 1985. Stochastic monitoring and moral hazard. Journal of Accounting Research (Spring): 175-193. (JSTOR link).

Kanter, H. A. 2017. Lessons to learn from SEC accounting and auditing enforcements. Journal of Accountancy (December): 26-30.

Kaplan, R. S. 1973. A stochastic model for auditing. Journal of Accounting Research (Spring): 38-46. (JSTOR link).

Kaplan, R. S. 1973. Statistical sampling in auditing with auxiliary information estimators. Journal of Accounting Research (Autumn): 238-258. (JSTOR link).

Kaplan, R. S. 1975. A synthesis. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 134-142. (JSTOR link).

Kaplan, R. S. 1975. Sample size computations for dollar-unit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 126-133. (JSTOR link).

Kaplan, S. E. 1985. The effect of combining compliance and substantive tasks on auditor consensus. Journal of Accounting Research (Autumn): 871-877. (JSTOR link).

Kaplan, S. E. 1988. An examination of the effect of presentation format on auditors' expected value judgments. Accounting Horizons (September): 90-95.

Kaplan, S. E. and D. D. Williams. 2012. The changing relationship between audit firm size and going concern reporting. Accounting, Organizations and Society 37(5): 322-341.

Kaplan, S. E. and P. M. J. Reckers. 1985. An examination of auditor performance evaluation. The Accounting Review (July): 477-487. (JSTOR link).

Kaplan, S. E. and S. M. Whitecotton. 2001. An examination of auditor's reporting intentions when another auditor is offered client employment. Auditing: A Journal of Practice and Theory (March).

Kaplan, S. E., K. Pany, J. Samuels and J. Zhang. 2012. An examination of anonymous and non-anonymous fraud reporting channels. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 88-95.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2010. The effect of social confrontation on individuals' intentions to internally report fraud. Behavioral Research In Accounting 22(2): 51-67.

Kapoor, G. and C. Valencia. 2013. Effective audit report writing: Following the objective-based approach. The CPA Journal (April): 36-39.

Karamanou, I. and N. Vafeas. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research (June): 453-486. (JSTOR link).

Karan, V., D. S. Kerr, U. S. Murthy and A. S. Vinze. 1996. Information technology support for collaborative decision making in auditing: An experimental investigation. Decision Support Systems 16(3): 181-194.

Karan, V., A. S. Vinze and U. S. Murthy 1995. Assessing the suitability of judgmental auditing tasks for expert systems development: An empirical approach. Expert Systems with Applications: An International Journal 9(4): 441-455.

Kaufman, F and L. A. Schmidt. 1957. Auditing electronic records. The Accounting Review (January): 33-41. (JSTOR link).

Kausar, A., N. Shroff and H. White. 2016. Real effects of the audit choice. Journal of Accounting and Economics (August): 157-181.

Keim, M. T. and C. T. Grant. 2003. To tell or not to tell: An auditing case in ethical decision making and conflict resolution. Issues in Accounting Education (November): 397-407.

Keinath, A. K. and J. C. Walo. 2008. Audit committee responsibilities disclosed since Sarbanes-Oxley. The CPA Journal (June): 32-37.

Kell, W. G. 1968. Public accounting's irresistible force and immovable object. The Accounting Review (April): 266-273. (JSTOR link).

Keller, T. F. 1968. Discussion of the auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 18-22. (JSTOR link).

Kelly, K. and H. Tan. 2017. Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors. Accounting, Organizations and Society (56): 1-20.

Kennedy, D. B. and W. H. Shaw. 1991. Evaluating financial distress resolution using prior audit opinions. Contemporary Accounting Research 8(1): 97-114.

Kennedy, J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research (Autumn): 231-245. (JSTOR link).

Kennedy, J. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review (April): 249-273. (JSTOR link).

Kennedy, J. and M. E. Peecher. 1997. Judging auditors' technical knowledge. Journal of Accounting Research (Autumn): 279-293. (JSTOR link).

Kennedy, J., D. N. Kleinmuntz and M. E. Peecher. 1997. 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): 105-123. (JSTOR link).

Kent, P. and R. Weber. 1998. Auditor expertise and the estimation of dollar error in accounts. Abacus 34(1): 120-139.

Kerler, W. A. III and D. M. Brandon. 2010. The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 246-258.

Kerr, D. S. and U. S. Murthy. 1994. Group decision support systems and cooperative learning in auditing: An experimental investigation. Journal of Information Systems (Fall): 85-96.

Kerr, D. S. and U. S. Murthy 2004. Divergent and convergent idea generation in teams: A comparison of computer-mediated and face-to-face communication Group Decision and Negotiation (July) 381-399.

Kessler, B. 2007. Fashioning a fraud. Journal of Accountancy (October): 60-63.

Khalil, S. K., J. R. Cohen and G. M. Trompeter. 2011. Auditor resignation and firm ownership structure. Accounting Horizons (December): 703-727.

Khalil, S. K., J. R. Cohen and K. B. Schwartz. 2011. Client engagement risks and the auditor search period. Accounting Horizons (December): 685-702.

Khan, A. R., D. M. Hossain and J. Siddiqui. 2011. Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 125-131.

Khurana, I. K. and K. K. Raman. 2004. Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: Evidence from Anglo-American countries. The Accounting Review (April): 473-495. (JSTOR link).

Kida, T. 1980. An investigation into auditors' continuity and related qualification judgments. Journal of Accounting Research (Autumn): 506-523. (JSTOR link).

Kida, T. 1984. The effect of causality and specificity on data use. Journal of Accounting Research (Spring): 145-152. (JSTOR link).

Kida, T. 1984. The impact of hypothesis-testing strategies on auditors' use of judgment data. Journal of Accounting Research (Spring): 332-340. (JSTOR link).

Kim, J., A. I. Nicolaou and M. A. Vasrhelyi. 2013. The impact of enterprise resource planning (ERP) systems on the audit report lag. Journal of Emerging Technologies in Accounting (10): 63-88.

Kim, D. 2006. Capital budgeting for new projects: On the role of auditing in information acquisition. Journal of Accounting and Economics (September): 257-270.

Kim, J., D. A. Simunic, M. T. Stein and C. H. Yi. 2011. Voluntary audits and the cost of debt capital for privately held firms: Korean evidence. Contemporary Accounting Research 28(2): 585-615.

Kim, Y. and M. S. Park. 2006. Auditor changes and the pricing of seasoned equity offers. Accounting Horizons (December): 333-349.

Kim, Y., H. Li and S. Li. 2015. CEO equity incentives and audit fees. Contemporary Accounting Research 32(2): 608-638.

King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review (April): 265-284. (JSTOR link).

King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").

King, R. R. and R. Schwartz. 2000. An experimental investigation of auditors' liability: Implications for social welfare and exploration of deviations from theoretical predictions. The Accounting Review (October): 429-451. (JSTOR link).

King, R. R., S. M. Davis and N. Mintchik. 2012. Mandatory disclosure of the engagement partner's identity: Potential benefits and unintended consequences. Accounting Horizons (September): 533-561.

Kinicki, A. J., J. E. Heyl and T. E. Callarman. 1986. Assessing the validity of the Cox, Zmud, and Clark material-requirements-planning audit instrument. The Academy of Management Journal 29(3): 633-641. (JSTOR link).

Kinney, W. R. Jr. 1972. The auditor's sampling objectives: Four or two? Journal of Accounting Research (Autumn): 407-412. (JSTOR link).

Kinney, W. R. Jr. 1975. A decision-theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132. (JSTOR link).

Kinney, W. R. Jr. 1975. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 14-29. (JSTOR link).

Kinney, W. R. Jr. 1978. ARIMA and regression in analytical review: An empirical test. The Accounting Review (January): 48-60. (JSTOR link).

Kinney, W. R. Jr. 1979. Integrating audit tests: Regression analysis and partitioned dollar-unit sampling. Journal of Accounting Research (Autumn): 456-475. (JSTOR link).

Kinney, W. R. Jr. 1979. The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 148-165. (JSTOR link).

Kinney, W. R. Jr. 1986. Audit technology and preferences for auditing standards. Journal of Accounting and Economics (March): 73-89.

Kinney, W. R. Jr. 1994. Audit litigation research: Professional help is needed. Accounting Horizons (June): 80-86.

Kinney, W. R. Jr. 1999. Auditor independence: A burdensome constraint or core value? Accounting Horizons (March): 69-75.

Kinney, W. R. Jr. 2015. Discussion of "Does the identity of engagement partner matter? An analysis of audit partner reporting decisions." Contemporary Accounting Research 32(4): 1479-1488.

Kinney, W. R. Jr. and A. D. Bailey, Jr. 1976. Regression analysis as a means of determining audit sample size: A comment. The Accounting Review (April): 396-401. (JSTOR link).

Kinney, W. R. Jr. and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285. (JSTOR link).

Kinney, W. R. Jr. and G. L. Salamon. 1982. Regression analysis in auditing: A comparison of alternative investigation rules. Journal of Accounting Research (Part I, Autumn): 350-366. (JSTOR link).

Kinney, W. R. Jr. and R. Libby. 2002. The relation between auditors' fees for nonaudit services and earnings management: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 107-114. (JSTOR link).

Kinney, W. R. Jr. and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review (January): 55-69. (JSTOR link).

Kinney, W. R. Jr., G. L. Salamon and W. C. Uecker. 1986. Computer Assisted Analytical Review System. Accounting Education Series (7). American Accounting Association.

Kinney, W. R. Jr., R. D. Martin and M. L. Shepardson. 2013. Reflections on a decade of SOX 404(b) audit production and alternatives. Accounting Horizons (December): 799-813.

Kinney, W. R. Jr., Z. Palmrose and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research (June): 561-588. (JSTOR link).

Kirk, D. J. 2000. Experiences with the public oversight board and corporate audit committees. Accounting Horizons (March): 103-111.

Kirkham, E. J. and C. J. Gaa. 1939. Is there a theory basis for audit procedure? The Accounting Review (June): 139-146. (JSTOR link).

Kirkland, S. D. 2015. Helping S corporations avoid unreasonable compensation audits. Journal of Accountancy (June): 54-56, 58, 60.

Kirkos, E., C. Spathis and Y. Manolopoulos. 2007. Data mining techniques for the detection of fraudulent financial statements. Expert Systems with Applications 32 (4), 995-1003.

Kirkos, E., C. Spathis, A. Nanopoulos and Y. Manolopoulos. 2007. Identifying qualified auditors' opinions: A data mining approach. Journal of Emerging Technologies in Accounting (4): 183-197.

Kirsch, R. J., P. E. Leathers and K. C. Snead. 1993. Student versus recruiter perceptions of the importance of staff auditor performance variables. Accounting Horizons (December): 58-69.

Kissinger, J. N. 1977. A general theory of evidence as the conceptual foundation in auditing theory: Some comments and extensions. The Accounting Review (April): 322-339. (JSTOR link).

Kissinger, J. N. 1988. Adapting Coopers & Lybrand's pre-audit accounting software to a floppy disk environment. Journal of Information Systems (Spring): 87-93.

Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics (August): 375-400.

Klein, A. 2002. Economic determinants of audit committee independence. The Accounting Review (April): 435-452. (JSTOR link).

Klein, R. 2015. How to avoid or minimize fraud exposures. The CPA Journal (March): 6-8.

Kleinman, G. and A. Anandarajan. 2011. Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education 29(1): 37-49.

Knapp, C. A. and M. C. Knapp. 2001. The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society 26(1): 25-37.

Knapp, M. C. 1985. Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review (April): 202-211. (JSTOR link).

Knapp, M. C. 1987. An empirical study of audit committee support for auditors involved in technical disputes with client management. The Accounting Review (July): 578-588. (JSTOR link).

Knapp, M. C. and C. A. Knapp. 2012. Cognitive biases in audit engagements: Errors in judgment and strategies for prevention. The CPA Journal (June): 40-45.

Knapp, M. C. and C. A. Knapp. 2015. The Le-Natures Inc. Fraud - What happened and why. IMA Educational Case Journal 8(4): 1-6.

Knechel, W. R. 1988. The effectiveness of statistical analytical review as a substantive auditing procedure: A simulation analysis. The Accounting Review (January): 74-95. (JSTOR link).

Knechel, W. R. 2000. Behavioral research in auditing and its impact on audit education. Issues in Accounting Education (November): 695-712.

Knechel, W. R. 2007. The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society 32(4-5): 383-408.

Knechel, W. R. and D. Snowball. 1987. Accounting internships and subsequent academic performance: An empirical study. The Accounting Review (October): 799-807. (JSTOR link).

Knechel, W. R. and W. F. Messier Jr. 1990. Sequential auditor decision making: Information search and evidence evaluation. Contemporary Accounting Research 6(2): 386-406.

Knechel, W. R., A. Vanstraelen and M. Zerni. 2015. Does the identity of engagement partners matter? An analysis of audit partner reporting decisions. Contemporary Accounting Research 32(4): 1443-1478.

Knechel, W. R., S. E. Salterio and N. Kochetova-Kozloski. 2010. The effect of benchmarked performance measures and strategic analysis on auditors’ risk assessments and mental models. Accounting, Organizations and Society 35(3): 316-333.

Kneer, D. C. 1984. The teaching of an effective and efficient audit strategy. Issues in Accounting Education: 121-135.

Knoblett, J. A. 1970. The applicability of Bayesian statistics in auditing. Decision Sciences 1(3-4): 423-440.

Kochetova-Kozloski, N., W. F. Messier Jr. and A. Eilifsen. 2011. Improving auditors’ fraud judgments using a frequency response mode. Contemporary Accounting Research 28(3): 837-858.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1999. Continuous online auditing: A program of research. Journal of Information Systems (Fall): 87-103.

Kohlbeck, M. and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900-928.

Kohlbeck, M., T. Smith and A. Valencia. 2017. Auditors and net transfers of level 3 fair-value financial instruments. Advances in Accounting: Incorporating Advances in International Accounting (36): 27-39.

Kohlbeck, M. J., J. R. Cohen and L. L. Holder-Webb. 2009. Auditing intangible assets and evaluating fair market value: The case of reacquired franchise rights. Issues in Accounting Education (February): 45-61. (Case study).

Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.

Koonce, L. 1992. Explanation and counterexplanation during audit analytical review. The Accounting Review (January): 59-76. (JSTOR link).

Koonce, L., U. Anderson and G. Marchant. 1995. Justification of decisions in auditing. Journal of Accounting Research (Autumn): 369-384. (JSTOR link).

Kopetzky, M. K. 2008. The fraud factor. The CPA Journal (April): 62-65.

Kornish, L. J. and C. B. Levine. 2004. Discipline and common agency: The case of audit and nonaudit services. The Accounting Review (January): 173-200. (JSTOR link).

Koskivaara, E. and B. Back. 2007. Artificial neural network assistant (ANNA) for continuous auditing and monitoring of financial data. Journal of Emerging Technologies in Accounting (4): 29-45.

Kovar, S. E. 2002. Discussion of An experimental examination of alternative forms of web assurance for business-to-consumer e-commerce. Journal of Information Systems (Spring Supplement): 59-63.

Kovar, S. E., K. G. Burke and B. R. Kovar. 2000. Consumer responses to the CPA WEBTRUST assurance. Journal of Information Systems (Spring): 17-35.

Koziel, M. 2017. 4 strategies for efficient, effective audit documentation: Smart planning and standardized procedures can aid in compliance. Journal of Accountancy (November): 26-28.

Krahel, J. P. and W. R. Titera. 2015. Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons (June): 409-422.

Kramer, B. K. P. 2009. Rooting out fraud in your organization. Management Accounting Quarterly (Summer): 1-16.

Kranacher, M. 2008. The future of Sarbanes-Oxley. The CPA Journal (October): 16-21.

Kranacher, M., B. W. Morris, T. A. Pearson and R. A. Riley Jr. 2008. A model curriculum for education in fraud and forensic accounting. Issues in Accounting Education (November): 505-519.

Kravitz, R. H. 2012. Auditors' responsibility for detecting fraud putting ethics and morality first. The CPA Journal (June): 24-30.

Kreiser, L. 1977. Maintaining and improving the audit competence of CPAs: CPA and selected user reaction. The Accounting Review (April): 427-437. (JSTOR link).

Kresse, W. J. 2008. The Saint Xavier University graduate program in financial fraud examination and management. Issues in Accounting Education (November): 601-608.

Kriel, E. 2004. Discussion of restoring auditor credibility: Tertiary monitoring and logging of continuous auditing systems. International Journal of Accounting Information Systems 5(2): 207-209.

Kriel, E. 2010. Discussion of 'Data mining journal entries for fraud detection: An exploratory study' International Journal of Accounting Information Systems 11(3): 186-188.

Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons (Supplement): 1-16.

Krishnan, G. V. and C. Wang. 2014. Are capitalized software development costs informative about audit risk? Accounting Horizons (March): 39-57.

Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review (January): 200-215. (JSTOR link).

Krishnan, J. 2005. Audit committee quality and internal control: An empirical analysis. The Accounting Review (April): 649-675. (JSTOR Link).

Krishnan, J. and J. Krishnan. 1997. Litigation risk and auditor resignations. The Accounting Review (October): 539-560. (JSTOR link).

Krishnan, J. and J. S. Yang. 2009. Recent trends in audit report and earnings announcement lags. Accounting Horizons (September): 265-288.

Krishnan, J. and K. Raghunandan. 2007. Were former Andersen clients treated more leniently than other clients? Evidence from going-concern modified audit opinions. Accounting Horizons (December): 423-435.

Krishnan, J. and Z. Ye. 2005. Why some companies seek shareholder ratification on auditor selection. Accounting Horizons (December): 237-254.

Krishnan, J., C. Li and Q. Wang. Auditor industry expertise and cost of equity. Accounting Horizons (Dec (December): 667-691.

Krogstad, J. L., G. Smith, and R. J. Clay Jr. 1986. Impact of a simulation of audit practice. Issues in Accounting Education (Fall): 309-320.

Krull, J. and K. Rich. 2012. 10 questions audit committees should ask: Managing information technology risks. The CPA Journal (October): 68-71.

Kuhn, J. R. and S. G. Sutton. 2006. Learning from WorldCom: Implications for fraud detection through continuous assurance. Journal of Emerging Technologies in Accounting (3): 61-80.

Kuhn, J. R. Jr. and S. G. Sutton. 2010. Continuous auditing in ERP system environments: The current state and future directions. Journal of Information Systems (Spring): 91-112.

Kush, B. D. 2009. Auditing Leadership: The Professional and Leadership Skills You Need. Wiley.

Lafferty, G. W. 1949. The auditor and standard costs. N.A.C.A. Bulletin (March 15): 819-832.

Lafrentz, F. W. 1906. Economic aspects of accounting and auditing. Journal of Accountancy (April): 479-486.

Lafrentz, F. W. 1924. Defalcations. Journal of Accountancy (April): 254-261.

Lager, S. T. and A. J. Hurst. 2017. How to manage risks related to multijurisdictional group audits. Journal of Accountancy (July): 40-45.

Lai, K. M. Y., B. Srinidhi, F. A. Gul and J. S. L. Tsui. 2017. Board gender diversity, auditor fees, and auditor choice. Contemporary Accounting Research 34(3): 1681-1714.

Lambert, J. C. 2014. Levels of assurance under the SSAEs. The CPA Journal (July): 50-53.

Lambert, J. C. and D. Main. 1998. Cash audit of student organizations. Issues in Accounting Education (May): 375-382.

Lambert, T. A., K. L. Jones, J. F. Brazel and D. S. Showalter. 2017. Audit time pressure and earnings quality: An examination of accelerated filings. Accounting, Organizations and Society (58): 50-66.

Lamoreaux, P. T. 2016. Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States. Journal of Accounting and Economics (April-May): 313-337.

Lander, G. H., A. Reinstein and J. A. Busch. 2008. Controlling nursing home fraud. The CPA Journal (October): 60-65.

Lander, G. H., V. J. Kimball and K. A. Martyn. 2008. Government procurement fraud. The CPA Journal (February): 16-24.

Landis, M., S. I. Jerris and M. Braswell. 2008. Better brainstorming. Journal of Accountancy (October): 70-74.

Landsittel, D. L. 1975. Discussion of auditor's loss functions implicit in consumption-investment models. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 118-120. (JSTOR link).

Landsittel, D. L. and L. E. Rittenberg. 2010. COSO: Working with the academic community. Accounting Horizons (September): 455-469. (Committee of Sponsoring Organizations of the Treadway Commission. The purpose of this article is to promote a better understanding of the committee's objectives, structure, activities, and the need for research and teaching that expands our knowledge of enterprise risk management, control, governance, and fraud).

Lang, F. R. 1975. Cost accounting standards and financial auditing. Management Accounting (April): 21-23.

Langenderfer, H. Q. and J. C. Robertson. 1969. A theoretical structure for independent audits of management. The Accounting Review (October): 777-787. (JSTOR link).

Langmead, J. M. and A. R. Michenzi. 2010. Auditing considerations in an IFRS reporting environment. The CPA Journal (March): 20-23.

Lanham, S. W. and C. Barton. 2015. Risk-based capital analysis in punitive damages litigation. Journal of Forensic & Investigative Accounting 7(1): 38-82.

Lanz, J. 2014. Cyber security governance: The role of the audit committee and the CPA. The CPA Journal (November): 6-10.

Lanz, J. 2016. Communicating cybersecurity risks to the audit committee. The CPA Journal (May): 6-10.

Larcker, D. F. and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research (June): 625-658. (JSTOR link).

Largay, J. A. III. 2002. Lessons from Enron. Accounting Horizons (June): 153-156.

Largay, J. A. III and J. W. Paul. 1983. Market efficiency and the legal liability of auditors: Comment. The Accounting Review (October): 820-832. (JSTOR link).

Larsson, B. 2005. Auditor regulation and economic crime policy in Sweden, 1965–2000. Accounting, Organizations, and Society 30(2): 127-144.

Larsson, S. and G. R. Chesley. 1986. An analysis of the auditor's uncertainty about probabilities. Contemporary Accounting Research 2(2): 259-282.

LaSalle, R. E. 2007. Effects of the fraud triangle on students’ risk assessments. Journal of Accounting Education 25(1-2): 74-87.

LaSalle, R. E. and A. Anandarajan. 1996. Auditors' views on the type of audit report issued to entities with going concern uncertainties. Accounting Horizons (June): 51-72.

LaSalle, R. E. and A. Anandarajan. 1997. Bank loan officers' reactions to audit reports issued to entities with litigation and going concern uncertainties. Accounting Horizons (June): 33-40.

Lator, M. 2016. Tips for first-year auditors. Journal of Accountancy (November): 22.

Lau, H. A. and J. Yang. 1990. Auditing in China: Historical perspective and current developments. The International Journal of Accounting 25(1): 53-62.

Lavin, D. 1976. Perceptions of the independence of the auditor. The Accounting Review (January): 41-50. (JSTOR link).

Lavin, D. 1977. Some effects of the perceived independence of the auditor. Accounting, Organizations and Society 2(3): 237-244.

Lawson, B. P. and D. Wang. 2016. The earnings quality information content of dividend policies and audit pricing. Contemporary Accounting Research 33(4): 1685-1719.

Lee, C. and M. S. Park. 2013. Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 218-231.

Lee, C. and R. B. Welker. 2007. The effect of audit inquiries on the ability to detect financial misrepresentations. Behavioral Research In Accounting (19): 161-178.

Lee, C., N. T. Churyk and B. D. Clinton. 2013. Detect fraud before catastrophe. Strategic Finance (March): 32-37.

Lee, C. C., R. B. Welker and M. D. Odom. 2009. Features of computer-mediated, text-based messages that support automatable, linguistics-based indicators for deception detection. Journal of Information Systems (Spring): 5-24.

Lee, C. J. and Z. Gu. 1998. Low balling, legal liability and auditor independence. The Accounting Review (October): 533-555. (JSTOR link).

Lee, C. J., C. Liu and T. Wang. 1999. The 150-hour rule. Journal of Accounting and Economics (April): 203-228.

Lee, M. M. 1988. The challenge of EDP auditing. Management Accounting (March): 52-53.

Lee, R. and A. P. Curatola. 2015. Tax aggressiveness and the effects of potential detection for uncertain tax position reporting. Journal of Forensic & Investigative Accounting 7(2): 31-45.

Lee, T. A., editor. 1988. The Evolution of Audit Thought and Practice. Garland.

Legoria, J. and J. A. Pendley. 2004. Auditor independence: An assessment of accounting and auditing enforcement releases and earnings management. Journal of Forensic Accounting (5): 311-336.

Lehmann, C. M. 2015. Case: Asset misappropriation schemes: Short cases for use in the classroom. Journal of Forensic & Investigative Accounting 7(2): 340-362.  (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 390).

Lehmann, C. M. and C. S. Norman. 2006. The effects of experience on complex problem representation and judgment in auditing: An experimental investigation. Behavioral Research in Accounting (18): 65-83.

Lehman, M., M. W. Watson and T. Jones. 2007. Flexing your super financial sleuth power. Journal of Accountancy (June): 50-53.

Lehmann, C. M. and C. D. Heagy. 2017. A case study of fraud concerns at Homeowners' Association. Issues in Accounting Education (February): 67-77.

Leitch, R. A., J. Neter, R. Plante and P. Sinha. 1982. Modified multinomial bounds for larger numbers of errors in audits. The Accounting Review (April): 384-400. (JSTOR link).

Len, J. and J. Wong. 2015. The past, present, and future of auditing in China. The CPA Journal (February): 14-17.

Lenard, M. J., A. L. Watkins and P. Alam. 2007. Effective use of integrated decision making: An advanced technology model for evaluating fraud in service-based computer and technology firms. Journal of Emerging Technologies in Accounting (4): 123-137.

Lennox, C. 2000. Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting and Economics (June): 321-337.

Lennox, C. 2005. Audit quality and executive officers’ affiliations with CPA firms. Journal of Accounting and Economics (June): 201-231.

Lennox, C. and B. Li. 2014. Accounting misstatements following lawsuits against auditors. Journal of Accounting and Economics (February): 58-75.

Lennox, C. and J. Pittman. 2010. Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of Accounting and Economics (February: 84-103.

Lennox, C. and J. A. Pittman. 2010. Big five audits and accounting fraud. Contemporary Accounting Research 27(1): 209-247.

Lennox, C., X. Wu and T. Zhang. 2016. The effect of audit adjustments on earnings quality: Evidence from China. Journal of Accounting and Economics (April-May): 545-562.

Leone, A. J., S. Rice, J. P. Weber and M. Willenborg. 2013. How do auditors behave during periods of market euphoria? The case of internet IPOs. Contemporary Accounting Research 30(1): 182-214.

Lesage, C. and H. Wechtler. 2012. An inductive typology of auditing research. Contemporary Accounting Research 29(2): 487-504.

Leslie, D. A. 1989. Discussion of "Specialized knowledge and its communication in auditing". Contemporary Accounting Research 6(1): 110-118.

Leung, P. W. and K. T. Trotman. 2005. The effects of feedback type on auditor judgment performance for configural and non-configural tasks. Accounting, Organizations, and Society 30(6): 537-553.

Lev, B. 1979. Discussion of the predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 166-168. (JSTOR link).

Lev, B. 1980. On the use of index models in analytical reviews by auditors. Journal of Accounting Research (Autumn): 524-550. (JSTOR link).

Leventis, S. and P. E. Dimitropoulos. 2010. Audit pricing, quality of earnings and board independence: The case of the Athens stock exchange. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 325-332.

Levinthal, D. A. and M. Fichman. 1988. Dynamics of interorganizational attachments: Auditor-client relationships. Administrative Science Quarterly 33(3): 345-369. (JSTOR link).

Levitt, A. 1974. The modern approach to public audits. Management Accounting (February): 44-46.

Levy, H. B. 2015. A fresh look at fraud risk. The CPA Journal (October): 6-10.

Levy, H. B. 2015. Regulating audit committees: Isn't it time for the SEC to step up to the plate? The CPA Journal (December): 10-12.

Levy, H. B. 2016. Fighting fraud - and serving famous frankfurters - for over a century. The CPA Journal (October): 6-8.

Levy, H. B. 2016. Unsolved problems in auditing. The CPA Journal (February): 24-30.

Levy, H. B. 2016. What auditors need to know about SOX Section 404(a) reports. The CPA Journal (February): 14-15.

Levy, H. B. 2017. Auditing fair value and other accounting estimates. The CPA Journal (February): 62-63.

Levy, H. B. 2017. Has the DOL pushed the ASB too far? Push back -- Now! The CPA Journal (August): 8-11.

Levy, H. B. 2017. Has the SEC awakened a sleeping giant? The familiarity threat to auditor independence. The CPA Journal (January): 54-57.

Levy, H. B. 2017. How many engagement inspections is too many?: Streamlining the scope of quality control inspections. The CPA Journal (August): 57-58.

Levy, H. B. 2017. How to report internal control deficiencies. The CPA Journal (October): 56-57.

Levy, H. B. 2017. Reporting on restatement adjustments after an auditor change. The CPA Journal (May): 58-59.

Levy, H. B. 2017. The other expectations gap in auditing. The CPA Journal (February): 10-11.

Lewis, B. L. 1980. Expert judgment in auditing: An expected utility approach. Journal of Accounting Research (Autumn): 594-602. (JSTOR link).

Li, C., Y. Xie and J. Zhou. 2010. National level, city level auditor industry specialization and cost of debt. Accounting Horizons (September): 395-417.

Li, D. H. 1970. Audit-aid: Generalized computer-audit program as an instructional device. The Accounting Review (October): 774-778. (JSTOR link).

Li, P., D. Y. Chan and A. Kogan. 2016. Exception prioritization in the continuous auditing environment: A framework and experimental evaluation. Journal of Information Systems (Summer): 135-157.

Li, X., L. Sun and M. Ettredge. 2017. Auditor selection following auditor turnover: Do peers' choices matter? Accounting, Organizations and Society (57): 73-87.

Liang, D., F. Lin and S. Wu. 2001. Electronically auditing EDP systems: With the support of emerging information technologies. International Journal of Accounting Information Systems 2(2): 130-147.

Libby, R. 1979. Bankers' and auditors' perceptions of the message communicated by the audit report. Journal of Accounting Research (Spring): 99-122. (JSTOR link).

Libby, R. 1979. The impact of uncertainty reporting on the loan decision. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 35-57. (JSTOR link).

Libby, R. 1985. Availability and the generation of hypotheses in analytical review. Journal of Accounting Research (Autumn): 648-667. (JSTOR link).

Libby, R. and D. M. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research (Autumn): 348-367. (JSTOR link).

Libby, R and H. Tan. 1994. Modeling the determinants of audit expertise. Accounting, Organizations and Society 19(8): 701-716.

Libby, R. and K. T. Trotman. 1993. The review process as a control for differential recall of evidence in auditor judgments. Accounting, Organizations and Society 18(6): 559-574.

Libby, R. and P. A. Libby. 1989. Expert measurement and mechanical combination in control reliance decisions. The Accounting Review (October): 729-747. (JSTOR link).

Libby, R. and W. R. Kinney, Jr. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review (October): 383-404. (JSTOR link).

Libby, R., J. T. Artman and J. J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review (April): 212-230. (JSTOR link).

Libby, R., K. M. Rennekamp and N. Seybert. 2015. Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice. Accounting, Organizations and Society (47): 25-42.

Libby, R., M. W. Nelson and J. E. Hunton. 2006. Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information. Journal of Accounting Research (June): 533-560. (JSTOR link).

Licata, M. P., W. G. Bremser and T. P. Rollins. 1997. SEC enforcement actions against auditors: Auditing education linked to the pitfalls of audit practice. Issues in Accounting Education (Fall): 537-560.

Liddy, J. P. 2014. Commentary - Audit quality and the public interest. Accounting and the Public Interest (14): 110-112.

Liddy, J. P. 2015. How data and analytics are enhancing audit quality and value. The CPA Journal (May): 80.

Lightle, S., J. F. Castellano and B. Baker. 2017. Why audit teams need the confidence to speak up. Journal of Accountancy (January): 46-51.

Lightle, S. S., B. Baker and J. F. Castellano. 2015. Assessment of tone at the top. The CPA Journal (June): 50-55.

Lillestol, J. 1981. A note on computing upper error limits in dollar-unit sampling. Journal of Accounting Research (Spring): 263-267. (JSTOR link).

Lilling, A. S. 2015. Employee benefit plans and audit quality: Highlighting deficiencies found in department of labor inspections. The CPA Journal (July): 54-55.

Lim, C. and H. Tan. 2010. Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence. Contemporary Accounting Research 27(3): 923-957.

Lin, P. P. 2015. Introducing the AICPA's audit data standards. The CPA Journal (May): 68-71.

Lin, Y. and H. Huang. 2017. Eliminating the Form 20-F reconciliation and audit pricing. Journal of International Accounting Research 16(1): 1-19.

Lin, Z. 2004. Auditor’s responsibility and independence: Evidence from China. Research in Accounting Regulation 17: 169-192.

Lin, Z. and F. Chen. 2004. An empirical study of audit ‘expectation gap’ in The People’s Republic of China. International Journal of Auditing (8): 93-115.

Lin, Z., Q. Tang and Z. J. Xiao. 2003. An experimental study of users’ responses to qualified audit reports in China. Journal of International Accounting, Auditing & Taxation 12(1): 1-22.

Lin, Z. J. and M. Liu. 2010. The determinants of auditor switching from the perspective of corporate governance in China. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 117-127.

Lin, Z. K. and H. Chan. 2000. Auditing standards in China - A comparative analysis with relevant international standards and guidelines. The International Journal of Accounting 35(4): 559-577.

Linberg, D. L. 1999. Instructional case: Lakeview Lumber, Inc.: A study of auditing issues related to fraud, materiality and professional judgment. Issues in Accounting Education (August): 497-515.

Lindberg, D. L. and D. L. Seifert. 2011. A comparison of U.S. auditing standards with international standards on auditing. The CPA Journal (April): 16-21.

Lindberg, D. L. and E. Seipp. 2012. A guide to effective audit interviews. The CPA Journal (April): 26-31.

Linder, S. 2007. Dysfunctional motivation effects of post-completion audits. Cost Management (January/February): 36-41.

Lisic, L. L., T. L. Neal, I X. Zhang and Y. Zhang. 2016. CEO power, internal control quality, and audit committee effectiveness in substance versus in form. Contemporary Accounting Research 33(3): 1199-1237.

Liu, X. and D. A. Simunic. 2005. Profit sharing in an auditing oligopoly. The Accounting Review (April): 677-702. (JSTOR Link).

Livingstone, J. L. 1980. Discussion of internal control and external auditing for incentive compensation schedules. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 177-181. (JSTOR link).

Lobo, G. J., L. Paugam, D. Zhang and J. F. Casta. 2017. The effect of joints auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research 34(1): 118-153.

Locati, C. 2017. Do you really know where the money's going? Fraud in the procurement-to-pay process is common and difficult to detect. Here are 7 steps small and medium-size companies can take to prevent it. Journal of Accountancy (May): 50-53.

Loeb, S. E. 1975. The auditor-firm conflict of interests: Its implications for independence: A comment. The Accounting Review (October): 844-847. (JSTOR link).

Loebbecke, J. K. and B. H. Ward. 1979. Discussion of materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 217-230. (JSTOR link).

Loebbecke, J. K. and J. Neter. 1975. Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 38-52. (JSTOR link).

Loebbecke, J. K. and J. Neter. 1975. [Discussion of considerations in choosing statistical sampling procedures in auditing]: A reply. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 68-69. (JSTOR link).

Lofland, C. and S. McNeal. 2014. What's your fraud IQ? Journal of Accountancy (March): 46-50.

Lombardi, D. R. and R. B. Dull. 2016. The development of AudEx: An audit data assessment system. Journal of Emerging Technologies in Accounting (13): 37-52.

Lopez, D. M. and G. F. Peters. 2011. Auditor workload compression and busy season auditor switching. Accounting Horizons (June): 357-380.

Lord, A. T. and F. T. DeZoort. 2001. The impact of commitment and moral reasoning on auditors' responses to social influence pressure. Accounting, Organizations and Society 26(3): 215-235.

Louwers, T. J. 1998. The relation between going-concern opinions and the auditor's loss function. Journal of Accounting Research (Spring): 143-156. (JSTOR link).

Lovata, L. M. 1990. Audit technology and the use of computer assisted audit techniques. Journal of Information Systems (Spring): 60-68.

Lovata, L. M., B. J. Reed and M. L. Costigan. 2000. Revenue and expense recognition cases developed from the accounting and auditing enforcement releases. Journal of Accounting Education 18(3): 283-300.

Love, V. J. and C. Lawson. 2009. Auditing in turbulent economic times. The CPA Journal (May): 30-34.

Love, V. J. 2012. Auditors' responsibility for detecting fraud: Applying professional judgment and maintaining integrity. The CPA Journal (June): 32-38.

Love, V. J. 2013. Financial statement fraud: Strategies for detection and investigation. The CPA Journal (November): 14-15.

Love, V. J. and T. R. Manisero. 2011. Management integrity: The lynchpin of a GAAS audit. The CPA Journal (April): 22-25.

Love, V. J. and T. R. Manisero. 2017. 'Plain Paper' financial statements made not so plain: An overview of SSARS 21. The CPA Journal (May): 8-11. (Steps to reduce the engagement risk and comply with the standards).

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 18.

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 22.

Low, K. 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review (January): 201-219. (JSTOR link).

Lowe, D. J., P. M. J. Reckers and S. M. Whitecotton. 2002. The effects of decision-aid use and reliability on jurors' evaluations of auditor liability. The Accounting Review (January): 185-202. (JSTOR link).

Lowe, E. A. 1980. Discussion of auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 109-113.

Lowensohn, S. H. and F. Collins. 2001. The role of perceptions of independent audit partners in the government audit market. Accounting and the Public Interest (1): 17-41.

Loxton, J. M. 1970. Use of computer to facilitate audit of transportation charges. Management Accounting (January): 16-18.

Lu, T. 2006. Does opinion shopping impair auditor independence and audit quality? Journal of Accounting Research (June): 561-583. (JSTOR link).

Luippold, B. L., T. Kida, M. D. Piercey and J. F. Smith. 2015. Managing audits to manage earnings: The impact of diversions on an auditor's detection of earnings management. Accounting, Organizations and Society (41): 39-54.

Lynch, A. and M. Gomaa. 2003. Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior. International Journal of Accounting Information Systems 4(4): 295-308.

Lyon, J. D. and M. W. Maher. 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct. Journal of Accounting Research (March): 133-151. (JSTOR link).

Lys, T. and R. L. Watts. 1994. Lawsuits against auditors. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 65-93. (JSTOR link).

MacDonnell, G. J. S. and W. H. Weissman. 2008. Employment tax audits. The CPA Journal (April): 48-51.

Mackay, J. S., E. Boyd, J. R. Fogo, A. Sloan and J. Patrick. 1905. A history of accounting and accountants. T. C. & E. C. Jack. (The title of Chapter IV is History of Auditing).

Madray, J. R. 2006. New fraud guidance. Journal of Accountancy (January): 51-55.

Magee, R. P. 1975. Discussion of auditor's loss functions implicit in consumption-investment models. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 121-123. (JSTOR link).

Magee, R. P. and M. Tseng. 1990. Audit pricing and independence. The Accounting Review (April): 315-336. (JSTOR link).

Maher, M. W., P. Tiessen, R. Colson and A. J. Broman. 1992. Competition and audit fees. The Accounting Review (January): 199-211. (JSTOR link).

Mahoney, L. S. and P. B. Roush. 1994. When an auditor changes sides. Management Accounting (September): 56-60.

Maijoor, S., W. Buijink, A. Witteloostuijn and M. Zinken. 1995. Long-term concentration in the Dutch audit market: The use of auditor association membership lists in historical research. Abacus 31(2): 152-177.

Maines, L. A., S. G. Ryan, R. H. Herz, T. E. Iannaconi, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: SEC auditor independence requirements. Accounting Horizons (December): 373-386.

Malaescu, I. and S. G. Sutton. 2015. The reliance of external auditors on internal audit's use of continuous audit. Journal of Information Systems (Spring): 95-114.

Maletta, M. J. and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review (July): 681-691. (JSTOR link).

Mallery, G. 1969. Statistical sampling and auditing. Management Accounting (August): 51-53.

Malsch, B. and Y. Gendron. 2011. Reining in auditors: On the dynamics of power surrounding an "innovation" in the regulatory space. Accounting, Organizations and Society 36(7): 456-476.

Mande, V., M. Son and H. Song. 2017. Auditor search periods as signals of engagement risk: Effects on auditor choice and auditor pricing. Advances in Accounting: Incorporating Advances in International Accounting (37): 15-29.

Manning, T. Y. 2010. The recovery act: An auditee's perspective. Journal of Accountancy (June): 48-54.

Manry, D., S. L. Tiras and C. M. Wheatley. 2003. The influence of interim auditor reviews on the association of returns with earnings. The Accounting Review (January): 251-274. (JSTOR link).

Mao, J. and Q. J. Yin. 2017. Auditor reverse-merger expertise: Evidence from Chinese reverse-merger companies. Auditing: A Journal of Practice & Theory 36(4): 115-133.

Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review (July): 500-513. (JSTOR link).

Marchant, G. 1990. Discussion of determinants of auditor expertise. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 21-28. (JSTOR link).

Marden, R. E. and K. S. Brackney. 2009. Audit risk and IFRS. The CPA Journal (June): 32-36.

Margheim, L. and T. Kelley. 1992. The perceived effects of fixed fee audit billing arrangements. Accounting Horizons (December): 62-75.

Margheim, L. L. 1986. Further evidence on external auditors' reliance on internal auditors. Journal of Accounting Research (Spring): 194-205. (JSTOR link).

Markelevich, A. and R. L. Rosner. 2013. Auditor fees and fraud firms. Contemporary Accounting Research 30(4): 1590-1625.

Markopolos, H. 2010. No One Would Listen: A True Financial Thriller. Wiley. (Harry Markopolos and his team of financial sleuths discuss how they cracked the Madoff Ponzi scheme).

Marks J. T. 2013. Strengthening defenses in the fight against fraud: Balancing trust and skepticism. The CPA Journal (June): 6, 8.

Marsh, H. L. 1991. SAC is back: The new systems auditability and control report. Management Accounting (July): 57-61. (Related to audit risk).

Marshall, L. L. and J. Cali. 2015. They protect us from computer fraud: Who protects us from them? SafeNet, Inc.: A case of fraudulent financial reporting. Issues in Accounting Education (November): 352-372.

Martin, L. R. 1983. How we lowered our audit fees. Management Accounting (April): 30-32.

Martin, R. D. and F. Phillips. 2006. Aerospace Lighting, Inc. (ALI): Linking business strategy to audit planning. Issues in Accounting Education (August): 313-321.

Martin, R. D., J. S. Rich and T. J. Wilks. 2006. Auditing fair value measurements: A synthesis of relevant research. Accounting Horizons (September): 287-303.

Marxen, D. E. 1990. A behavioral investigation of time budget preparation in a competitive audit environment. Accounting Horizons (June): 47-57.

Mansi, S. A., W. F. Maxwell and D. P. Miller. 2004. Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research (September): 755-793. (JSTOR link).

Masonson, L. N. 1989. The cash management audit. Management Accounting (March): 40-43.

Mastracchio, N. J. Jr. and H. M. Lively. 2012. Multiple auditing standards intensify the dilemma of what to teach: Diverging guidance presents challenges for educators. The CPA Journal (October): 66-67.

Mastracchio, N. J. Jr. and H. M. Lively. 2013. The effect of the clarified standards on auditors' reports: Sample changes in the format and content of a single-year report. The CPA Journal (March): 24-31.

Matcham, K. 2008. X-Raying segregation of duties: Support to illuminate an enterprises' immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 97-98.

Matson, D. M., K. M. Sharockman and J. M. Raffield. 2015. The fraud at High Flying Corporation: Developing audit interview skills. Journal of Forensic & Investigative Accounting 7(2): 263-306.

Matsumura, E. M. and K. Tsui. 1982. Stein-type Poisson estimators in audit sampling. Journal of Accounting Research (Spring): 162-170. (JSTOR link).

Matsumura, E. M. and R. R. Tucker. 1992. Fraud detection: A theoretical foundation. The Accounting Review (October): 753-782. (JSTOR link).

Mattessich, R. 1967. Accounting and analytical methods: A comment on Chambers' review. Journal of Accounting Research (Spring): 119-123. (JSTOR link).

Matthews, D. 2006. From ticking to clicking: Changes in auditing techniques in Britain from the 19th century to the present. The Accounting Historians Journal 33(2): 63-102. (JSTOR link).

Mauldin, E. G. and C. J. Wolfe. 2014. How do auditors address control deficiencies that bias accounting estimates? Contemporary Accounting Research 31(3): 658-680.

Maupin, R. J. and C. R. Lehman. 1994. Talking heads: Stereotypes, status, sex-roles and satisfaction of female and male auditors. Accounting, Organizations and Society 19(4-5): 427-437.

Mautz, R. K. 1966. Discussion of audit recommendations and management auditing: A case study and some remarks. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 152-156. (JSTOR link).

Mautz, R. K. and D. L. Mini. 1966. Internal control evaluation and audit program modification. The Accounting Review (April): 283-291. (JSTOR link).

Mautz, R. K. and F. L. Neumann. 1970. Corporate Audit Committees. Review by J. J. Schornack. (JSTOR link).

Mautz, R. K. and H. A. Sharaf. 1961. The Philosophy of Auditing. Monograph No. 6. American Accounting Association.

Maxim, L D., D. E. Cullen and F. X. Cook, Jr. 1976. Optimal acceptance sampling plans for auditing "batched" stop and go vs. conventional single-stage attributes plans. The Accounting Review (January): 97-109. (JSTOR link).

May, G. O. 1915. Qualifications in certificates. Journal of Accountancy (October): 248-259.

Mayhew, B. W. 2001. Auditor reputation building. Journal of Accounting Research (December): 599-617. (JSTOR link).

Mayhew, B. W. 2017. Introduction and commentary on ratification research forum. Accounting Horizons (March): 125-128.

Mayhew, B. W. and J. E. Pike. 2004. Does investor selection of auditors enhance auditor independence? The Accounting Review (July): 797-822. (JSTOR link).

Mayper, A. G. 1982. Consensus of auditors' materiality judgments of internal accounting control weaknesses. Journal of Accounting Research (Part II, Autumn): 773-783. (JSTOR link).

McCann, D. 2010. The truth about SAS 70. CFO (September): 27-29 .

McCartney, L. 2011. Where there's smoke, there's fraud. CFO (March): 46-51. (Seven steps: 1. Start at the top to set the tone, 2. Educate employees on what constitutes fraud and how to report questionable activity, 3. Change the culture ASAP, 4. Use surprise audits, 5. Check and double check employee backgrounds, 6. Prepare a data-breach response plan, and 7. Make sure the board of directors plays a role).

McClinchie, A. 1908. Legal department: What is forgery? Journal of Accountancy (March): 409-410.

McCollum, P. 1969. Computer system audit. Management Accounting (May): 51-52.

McConnell, D. K. Jr. and C. H. Schweiger. 2008. Better evidence gathering. Journal of Accountancy (April): 32-36.

McConnell, D. K. Jr., C. H. Schweiger and S. C. McConnell. 2014. The external confirmation process: New guidance under the clarified audit standards. The CPA Journal (January): 40-43.

McCracken, S., S. E. Salterio and M. Gibbins. 2008. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society 33(4-5): 362-383.

McCray, J. H. 1973. Ratio and difference estimation in auditing. Management Accounting (December): 45-48.

McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling. The Accounting Review (January): 35-51. (JSTOR link).

McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A reply. The Accounting Review (July): 526-527. (JSTOR link).

McDaniel, L. S. 1990. The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research (Autumn): 267-285. (JSTOR link).

McDaniel, L. S. and W. R. Kinney, Jr. 1995. Expectation-formation guidance in the auditor's review of interim financial information. Journal of Accounting Research (Spring): 59-76. (JSTOR link).

McEacharn, M. and B. Wampler. 2011. A better spreadsheet for tests of controls: Leveraging technology for more efficient audits. The CPA Journal (April): 66-71.

McEnroe, J. and M. Sullivan. 2011. Are auditors of public companies prepared for the transition to IFRS? The CPA Journal (March): 30-36.

McEnroe, J. E. 1993. An analysis of comment integration involving SAS 54. Abacus 29(2): 160-178.

McEnroe, J. E. 2002. An analysis of post-expectation gap voting behaviour by the ASB. Abacus 38(3): 350-377.

McEnroe, J. E. and S. C. Martens. 2001. Auditors' and investors' perceptions of the "Expectation Gap". Accounting Horizons (December): 345-358.

McGimsey, C. L. and D. Whelan. 2015. Forensic interviews: Plan to succeed. Is an interviewing strategy all talk? Not if you want to save time and money while conducting more effective investigations. Journal of Accountancy (August): 34-38, 40-42.

McGladrey, I. B. 1947. Problems in assuming proper responsibility. The Accounting Review (July): 273-280. (JSTOR link).

McGladrey, I. B. 1951. The audit report. The Accounting Review (April): 197-208. (JSTOR link).

McHugh, M. E. III and P. W. Polinski. 2012. Audit firm changes post-Sarbanes Oxley: Impact on the market for public company audits. The CPA Journal (May): 24-31.

McHugh, W. J. 1976. ERISA - A new audit headache for management. Management Accounting (April): 21-28.

McKee, T. E. 1979. An 1870 corporate audit committee. The Accounting Historians Journal 6(2): 61-68. (JSTOR link).

McKee, T. E. 2009. A meta-learning approach to predicting financial statement fraud. Journal of Emerging Technologies in Accounting (6): 5-26.

McKee, T. E. 2010. The 'cry wolf' problem in current fraud auditing standards. The CPA Journal (January): 60-62.

McKee, T. E. 2014. Evaluating financial fraud risk during audit planning. The CPA Journal (October): 28-31.

McKee, T. E. 2014. The importance of data integrity. The CPA Journal (July): 6-7.

McKinley, W., L. A. Ponemon and A. G. Schick. 1996. Auditors' perceptions of client firms: The stigma of decline and the stigma of growth. Accounting, Organizations and Society 21(2-3): 193-213.

McMillan, J. J. and R. A. White. 1993. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism. The Accounting Review (July): 443-465. (JSTOR link).

McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (May): 52-56.

McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (September): 48-52.

McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (January): 34-38.

McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (May): 50-52.

McNeal, A. 2012. What's your fraud IQ? Journal of Accountancy (August): 32-37.

McNeal, A. 2012. What's our fraud IQ? Journal of Accountancy (December): 42-46.

McNeal, A. 2013. What's your fraud IQ? Journal of Accountancy (August): 26-30.

McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (June): 40-43.

McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (August): 38-41.

McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (October): 34-37.

McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (April/May): 60-62, 64-65.

McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (August): 24-28, 30-31.

McNeal, A. 2016. What's your fraud IQ? Bribery and corruption schemes. Journal of Accountancy (December): 38-41.

McNeal, A. 2016. What's your fraud IQ? Check and electronic payment tampering. Journal of Accountancy (June): 42-45.

McNeal, A. 2016. What's your fraud IQ? Employee handbooks and policies. Journal of Accountancy (September): 38-40, 42-43.

McNeal, A. 2016. What's your fraud IQ? Travel and entertainment expense reimbursements. Journal of Accountancy (March): 60-64.

McNeal, A. 2017. What's your fraud IQ? Effective fraud risk management. Journal of Accountancy (June): 32-35.

McNeal, A. 2017. What's your fraud IQ? Investigation basics. Journal of Accountancy (September): 32-35.

McNeal, A. and C. Lofland. 2013. What's your fraud IQ? Journal of Accountancy (March): 46-51.

McNerney, C. H., C. E. Landes and M. P. Glynn. 2010. Changes on tap for compilation and review standards. Journal of Accountancy (May): 32-36.

McPhie, D. 2000. AICPA/CICA SYSTRUST™ principles and criteria. Journal of Information Systems (Supplement): 1-7.

McRoberts, H. A. and J. Hudson. 1985. Auditing program evaluations: The Canadian case. Accounting, Organizations and Society 10(4): 493-502.

Mead, G. 1960. Auditing, management advisory services, social service, and the profit motive. The Accounting Review (October): 659-666. (JSTOR link).

Medawar, C. 1976. The social audit: A political view. Accounting, Organizations and Society 1(4): 389-394.

Meixner, W. F. and R. B. Welker. 1988. Judgment consensus and auditor experience: An examination of organizational relations. The Accounting Review (July): 505-513. (JSTOR link).

Melumad, N. and L. Thoman. 1990. An equilibrium analysis of optimal audit contracts. Contemporary Accounting Research 7(1): 22-55.

Melumad, N. D. and A. Ziv. 1997. A theoretical examination of the market reaction to auditors' qualifications. Journal of Accounting Research (Autumn): 239-256. (JSTOR link).

Melumad, N. D. and L. Thoman. 1990. On auditors and the courts in an adverse selection setting. Journal of Accounting Research (Spring): 77-120. (JSTOR link).

Mennicken, A. 2008. Connecting worlds: The translation of international auditing standards into post-Soviet audit practices. Accounting, Organizations and Society 33(4-5): 384-414.

Mennicken, A. 2010. From inspection to auditing: Audit and markets as linked ecologies. Accounting, Organizations and Society 35(3): 334-359.

Menon, K. and D. D. Williams. 1991. Auditor credibility and initial public offerings. The Accounting Review (April): 313-332. (JSTOR link).

Menon, K. and D. D. Williams. 1994. The insurance hypothesis and market prices. The Accounting Review (April): 327-342. (JSTOR link).

Menon, K. and D. D. Williams. 2016. Audit report restrictions in debt covenants. Contemporary Accounting Research 33(2): 682-717.

Menon, K. and K. B. Schwartz. 1987. An empirical investigation of audit qualification decisions in the presence of going concern uncertainties. Contemporary Accounting Research 3(2): 302-315.

Menzefricke, U. 1983. On sampling plan selection with dollar-unit sampling. Journal of Accounting Research (Spring): 96-105. (JSTOR link).

Menzefricke, U. 1984. Using decision theory for planning audit sample size with dollar unit sampling. Journal of Accounting Research (Autumn): 570-587. (JSTOR link).

Menzefricke, U. and W. Smieliauskas. 1984. A simulation study of the performance of parametric dollar unit sampling statistical procedures. Journal of Accounting Research (Autumn): 588-604. (JSTOR link).

Menzefricke, U. and W. Smieliauskas. 1987. A comparison of the stratified difference estimator with some monetary-unit sampling estimators. Contemporary Accounting Research 4(1): 240-251.

Menzefricke, U. and W. Smieliauskas. 1988. On sample size allocation in auditing. Contemporary Accounting Research 4(2): 314-336.

Meredith, C. C. 1944. Some problems of labor union auditing. The Accounting Review (July): 290-293. (JSTOR link).

Messier, S. A., R. A. Bernardi and J. J. Bernard. 2014. A review of the impact of client trustworthiness on the audit decision-making process. Journal of Forensic & Investigative Accounting 6(1): 222-247.

Messier, W. F. Jr. 1983. The effect of experience and firm type on materiality/disclosure judgments. Journal of Accounting Research (Autumn): 611-618. (JSTOR link).

Messier, W. F. Jr. 2014. An approach to learning risk-based auditing. Journal of Accounting Education 32(3): 276-287.

Messier, W. F. Jr. and A. Schneider. 1988. A hierarchical approach to the external auditor's evaluation of the internal auditing function. Contemporary Accounting Research 4(2): 337-353.

Messier, W. F. Jr., J. C. Robertson and C. A. Simon. 2015. The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 80-90.

Messier, W. F. Jr., L. A. Quick and S. D. Vandervelde. 2014. The influence of process accountability and accounting standard type on auditor usage of a status quo heuristic. Accounting, Organizations and Society 39(1): 59-74.

Meyer, C. 2016. Sound audit quality control. Journal of Accountancy (March): 18.

Michelman, J. E., V. Gorman and G. M. Trompeter. 2011. Accounting fraud at CIT Computer Leasing Group, Inc. Issues in Accounting Education (August): 569-591.

Milko, E. M. 1970. Auditing: Through the computer or around? Management Accounting (August): 45-48.

Miller, C. L., D. B. Fedor, and R. J. Ramsay. 2006. Effects of discussion of audit reviews on auditors’ motivation and performance. Behavioral Research in Accounting (18): 135-146.

Miller, C. R. 1973. Are accountants the public's protectors? Management Accounting (May): 16-18.

Miller, C. R. and A. Savage. 2009. Vouch and trace: A revenue recognition audit simulation. Issues in Accounting Education (February): 93-103.

Miller, J. R., S. A. Reed and R. H. Strawser. 1993. Bank load officers' perceptions of the new audit report. Accounting Horizons (March): 39-52.

Miller, W. F. and R. H. Kravitz. 2017. Auditors are fiduciaries, but in no way can we be considered truly independent. The CPA Journal (October): 20-21.

Minyard, D. H. and R. H. Tabor. 1991. The effect of big eight mergers on auditor concentration. Accounting Horizons (December): 79-90.

Mitra, S., H. Song and J. S. Yang. 2015. The effect of auditing standard No. 5 on audit report lags. Accounting Horizons (September): 507-527.

Mittendorf, B. 2010. The role of audit thresholds in the misreporting of private information. Review of Accounting Studies 15(2): 243-263.

Mock, T. J. 1987. 1988 USC/DH&S audit judgment symposium "audit judgment in the year 2000". Accounting, Organizations and Society 12(5): 547.

Moeckel, C. 1990. The effect of experience on auditors' memory errors. Journal of Accounting Research (Autumn): 368-387. (JSTOR link).

Moeckel, C. 1991. Two factors affecting an auditor's ability to integrate audit evidence. Contemporary Accounting Research 8(1): 270-292.

Moeckel, C. and J. D. Williams. 1990. The role of source availability in inference verification. Contemporary Accounting Research 6(2): 850-858.

Moeckel, C. L. and R. D. Plumlee. 1989. Auditors' confidence in recognition of audit evidence. The Accounting Review (October): 653-666. (JSTOR link).

Moeran, E. H. 1918. Auditor's responsibility in regard to verification of inventories. Journal of Accountancy (March): 176-186.

Mogis, R. C. and D. Rogoff. 1962. Statistics offers a solution to tomorrow's auditing complexities. The Accounting Review (October): 704-707. (JSTOR link).

Monhemius, J. F. and K. P. Durkin. 2009. Detecting circular cash flow. Journal of Accountancy (December): 26-31.

Monteverde, R. J. 1955. Some notes of reservation on the use of sampling tables in auditing. The Accounting Review (October): 582-591. (JSTOR link).

Montgomery, R. H. 1906. The work of the auditor. Journal of Accountancy (April): 492-500.

Montgomery, R. H. 1913. Auditing Theory and Practice. The Ronald Press Company.

Moore, G. and W. R. Scott. 1989. Auditors' liability, collusion with management, and investors' loss. Contemporary Accounting Research 5(2): 754-774.

Moors, J. J. A. and M. J. B. T. Janssens. 1989. Exact distributions of Bayesian Cox-Snell bounds in auditing. Journal of Accounting Research (Spring): 135-144. (JSTOR link).

Morales, J., Y. Gendron and H. Guénin-Paracini. 2014. The construction of the risky individual and vigilant organization: A genealogy of the fraud triangle. Accounting, Organizations and Society 39(3): 170-194.

Morey, L. 1963. Progress of the independent post audit program in Illinois. The Accounting Review (January): 102-108. (JSTOR link).

Morgan, J. and P. Stocken. 1998. The effects of business risk on audit pricing. Review of Accounting Studies 3(4): 365-385.

Moriarity, S. and F. H. Barron. 1976. Modeling the materiality judgments of audit partners. Journal of Accounting Research (Autumn): 320-341. (JSTOR link).

Moriarity, S. and F. H. Barron. 1979. A judgment-based definition of materiality. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 114-135. (JSTOR link).

Moroney, R. and K. T. Trotman. 2016. Differences in auditors' materiality assessments when auditing financial statements and sustainability reports. Contemporary Accounting Research 33(2): 551-575.

Morris, B. W. and A. B. Pushkin. 1995. Determinants of information systems audit involvement in EDI systems development. Journal of Information Systems (Fall): 111-128.

Morris, J. T. and C. W. Thomas. 2011. Clarified auditing standards: The quiet revolution. Journal of Accountancy (June): 24-28.

Morris, M. H. and W. D. Nichols. 1988. Consistency exceptions: Materiality judgments and audit firm structure. The Accounting Review (April): 237-254. (JSTOR link).

Morrow, J. F. and J. Pastor. 2007. Eight habits of highly effective audit committees. Journal of Accountancy (September): 46-51.

Morse, E. H. Jr. 1973. Comments on survey of attitudes on management auditing. The Accounting Review (January): 120-122. (JSTOR link).

Morse, G. 2004. Audit committees can't add. Harvard Business Review (May): 21-24.

Morton, J. E. and W. L. Felix Jr. 1991. A critique of statement on auditing standards No. 55. Accounting Horizons (March): 1-10.

Morton, S. 1993. Strategic auditing for fraud. The Accounting Review (October): 825-839. (JSTOR link).

Moshtari, M. and A. A. Ghaemi. 2016. Research note: A framework for auditing management control systems and its application in a public organisation. Journal of Applied Management Accounting Research (Summer).

Mosich, A. N. 1967. Ingenuity in auditing. The Accounting Review (April): 369-371. (JSTOR link).

Moxey, E. P. 1906. Causes, methods and prevention of bank defalcation. Journal of Accountancy (January): 223-232.

Moyer, C. A. 1951. Early developments in American auditing. The Accounting Review (January): 3-8. (JSTOR link).

Moyer, M. S. 1912. The audit of banks of discount and deposits. Journal of Accountancy (April): 261-265.

Moyer, M. S. 1912. The audit of banks of discount and deposit (third article). Journal of Accountancy (August): 107-112.

Mulford, C. W. and E. E. Comiskey. 2002. The Financial Numbers Game: Detecting Creative Accounting Practices. John Wiley & Sons.

Muliawan, A. D., P. F. Green and D. A. Robb. 2009. The turnover intentions of information systems auditors. International Journal of Accounting Information Systems 10(3): 117-136.

Mullen, L. G., D. T. Sinclair and M. L. Thomas. 2012. Interviewing the fraudsters: An update to the male white-collar criminal profile. The CPA Journal (February): 68-71.

Munsif, V., K. Raghunandan, D. V. Rama and M. Singhvi. 2011. Audit fees after remediation of internal control weaknesses. Accounting Horizons (March): 87-105.

Murnighan, J. K. and M. H. Bazerman. 1990. A perspective on negotiation research in accounting and auditing. The Accounting Review (July): 642-657. (JSTOR link). (Part of a forum on negotiation research in accounting).

Murphy, D. S. 1990. Expert system use and the development of expertise in auditing: A preliminary investigation. Journal of Information Systems (Fall): 18-35.

Murphy, G. J. 1980. Some aspects of auditing evolution in Canada. The Accounting Historians Journal 7(2): 45-61. (JSTOR link).

Murphy, M. L. 2014. A fresh approach to regulation and audit quality. The CPA Journal (April): 14-23.

Murphy, M. L. 2014. Improving audit quality. The CPA Journal (February): 24-31.

Murphy, M. L. and K. Tysiac. 2015. Data analytics helps auditors gain deep insight: Technology provides opportunity to test full data sets rather than just samples. Journal of Accountancy (April/May): 52-54, 56, 58.

Murphy, P. R. and C. Free. 2016. Broadening the fraud triangle: Instrumental climate and fraud. Behavioral Research In Accounting 28(1): 41-56.

Murthy, U. S.1994. An empirical analysis of risk assessments and computer audit strategy under varying conditions of application stability. Advances in Accounting Information Systems (3): 101-135.

Murthy, U. S. and D. S. Kerr. 2004. Comparing audit team effectiveness via alternative modes of computer-mediated communication. Auditing: A Journal of Practice & Theory (March): 141-152.

Murthy, U. S. and S. M. Groomer. 2004. A continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 139-163.

Murthy, U. S. and S. M. Groomer. 2004. Reply to the discussions of a Continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 175-181.

Musaji, Y. F. 2002. Integrated Auditing of ERP Systems. John Wiley & Sons.

Mutchler, J. F. 1985. A multivariate analysis of the auditor's going-concern opinion decision. Journal of Accounting Research (Autumn): 668-682. (JSTOR link).

Mutchler, J. F., W. Hopwood and J. M. McKeown. 1997. The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies. Journal of Accounting Research (Autumn): 295-310. (JSTOR link).

Myers, J. H. 1985. Spiraling upward: Auditing methods as described by Montgomery and his successors. The Accounting Historians Journal 12(1): 53-72. (JSTOR link).

Myers, J. N., L. A. Myers and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review (July): 779-799. (JSTOR link).

Nagy, A. L. 2005. Mandatory audit firm turnover, financial reporting quality, and client bargaining power: The case of Arthur Andersen. Accounting Horizons (June): 51-68.

Nair, R. D. and L. E. Rittenberg. 1990. Summary annual reports: Background and implications for financial reporting and auditing. Accounting Horizons (March): 25-38.

Nanni, A. J. Jr. 1984. An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation. Accounting, Organizations and Society 9(2): 149-163.

Napier, C. 1998. Intersections of law and accountancy: Unlimited auditor liability in the United Kingdom. Accounting, Organizations and Society 23(1): 105-128.

Narayanan, V. G. 1994. An analysis of auditor liability rules. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 39-59. (JSTOR link).

National Association of Accountants. 1971. Mr. Kringle snows the auditors. Management Accounting (December): 58-59.

National Association of Accountants. 1976. Auditors create superhero. Management Accounting (July): 63.

Needles, B. E. Jr., editor. 1985. Comparative International Auditing Standards. American Accounting Association.

Nelson, I. T., R. L. Ratliff, G. Steinhoff and G. J. Mitchell. 2003. Teaching logic to auditing students: Can training in logic reduce audit judgment errors? Journal of Accounting Education 21(3): 215-237.

Nelson, M. W. 1993. The effects of error frequency and accounting knowledge on error diagnosis in analytical review. The Accounting Review (October): 804-824. (JSTOR link).

Nelson, M. W. and W. R. Kinney, Jr. 1997. The effect of ambiguity on loss contingency reporting judgments. The Accounting Review (April): 257-274. (JSTOR link).

Nelson, M. W., J. A. Ellciott and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review (Supplement: Quality of Earnings Conference): 175-202. (JSTOR link).

Nelson, M. W., R. Libby and S. E. Bonner. 1995. Knowledge structure and the estimation of conditional probabilities in audit planning. The Accounting Review (January): 27-47. (JSTOR link).

Nelson, M. W., S. D. Smith and Z. Palmrose. 2005. The effect of quantitative materiality approach on auditors' adjustment decisions. The Accounting Review (July): 897-920. (JSTOR Link).

Neter, J. 1952. Sampling tables: An important statistical tool for auditors. The Accounting Review (October): 475-483. (JSTOR link).

Neter, J. 1954. Problems in experimenting with the application of statistical techniques in auditing. The Accounting Review (October): 591-600. (JSTOR link).

Neter, J. 1956. Applicability of statistical sampling techniques to the confirmation of accounts receivable. The Accounting Review (January): 82-94. (JSTOR link).

Neter, J., J. R. Johnson and R. A. Leitch. 1985. Characteristics of dollar-unit taints and error rates in accounts receivable and inventory. The Accounting Review (July): 488-499. (JSTOR link).

Neter, J., R. A. Leitch and S. E. Fienberg. 1978. Dollar unit sampling: Multinomial bounds for total overstatement and understatement errors. The Accounting Review (January): 77-93. (JSTOR link).

Neumann, F. 1968. The auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-17. (JSTOR link).

Neville, C. 1915. Verification of depositors' accounting in banks. Journal of Accountancy (February): 137-138.

Newell, G. E. and J. G. Kreuze. 1987. Improving the audit process. Management Accounting (August): 56-59.

Newman, D. P., E. Patterson and R. Smith. 2001. The influence of potentially fraudulent reports on audit risk assessment and planning. The Accounting Review (January): 59-80. (JSTOR link).

Newman, D. P., E. R. Patterson and J. R. Smith. 2005. The role of auditing in investor protection. The Accounting Review (January): 289-313. (JSTOR Link).

Newman, P., S. Rhoades and R. Smith. 1996. Allocating audit resources to detect fraud. Review of Accounting Studies 1(2): 161-182.

Newton, F. J. 1992. Coordinated audits. Management Accounting (March): 36-39.

Newton, L. K. 1977. The risk factor in materiality decisions. The Accounting Review (January): 97-108. (JSTOR link).

Ng, D. S. 1978. An information economics analysis of financial reporting and external auditing. The Accounting Review (October): 910-920. (JSTOR link).

Ng, D. S. and J. Stoeckenius. 1979. Auditing: Incentives and truthful reporting. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 1-24. (JSTOR link).

Ng, D. S. and J. Stoeckenius. 1979. [Discussion of auditing: Incentives and truthful reporting]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 33-34. (JSTOR link).

Ng, T. B. and H. Tan. 2003. Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context. The Accounting Review (July): 801-818. (JSTOR link).

Ng, T. B., W. Green and R. Simnett. 2001. The effects of fraud risk and management representation on auditors' hypothesis generation. Abacus 37(3): 352-368.

Nichols, D. R. 1987. A model of auditors' preliminary evaluations of internal control from audit data. The Accounting Review (January): 183-190. (JSTOR link).

Nichols, D. R. and D. B. Smith. 1983. Auditor credibility and auditor changes. Journal of Accounting Research (Autumn): 534-544. (JSTOR link).

Nichols, D. R. and K. H. Price. 1976. The auditor-firm conflict: An analysis using concepts of exchange theory. The Accounting Review (April): 335-346. (JSTOR link).

Nichols, D. R. and R. C. Baker. 1977. Testing the consistency of auditors' prior distributions and sampling results. Abacus 13(2): 91-105.

Nicolaou, C. A., A. I. Nicolaou and G. D. Nicolaou. 2012. Auditing in the cloud: Challenges and opportunities. The CPA Journal (January): 66-70.

Nieschwietz, R., K. Pany and J. Zhang. 2002. Auditing with technology: Using generalized audit software in the classroom. Journal of Accounting Education 20(4): 307-329.

Nigrini, M. J. and N. J. Mueller. 2014. Lessons from an $8 million fraud. Journal of Accountancy (August): 32-37.

Nilsen, K. 2010. Keeping fraud in the cross hairs. Journal of Accountancy (June): 20-25.

Niven, J. B. 1923. Audit working papers - Their preparation and content. Journal of Accountancy (March): 228-230.

Nogler, G. E. 2015. Working with auditors: Tips and traps. Strategic Finance (July): 38-45.

Nogler, G. E. and K. B. Schwartz. 1989. Financial reporting and auditors' opinions on voluntary liquidations. Accounting Horizons (September): 12-20.

Noland, T. G., D. L. Nichols and D. L. Flesher. 2004. Audit committee effectiveness in the banking industry. Management Accounting Quarterly (Spring): 1-4.

Norgaard, C. T. 1972. Extending the boundaries of the attest function. The Accounting Review (July): 433-442. (JSTOR link).

Norman, C. S., J. M. Rose and I. S. Suh. 2011. The effects of disclosure type and audit committee expertise on Chief Audit Executives’ tolerance for financial misstatements. Accounting, Organizations and Society 36(2): 102-108.

Notbohm, M., D. A. Ellingson and K. Campbell. 2012. PCAOB auditor inspections and foreign auditors: Questions about audit quality. The CPA Journal (November): 32-35.

Nöteberg, A., T. L. Benford, J. E. Hunton. 2003. Matching electronic communication media and audit tasks. International Journal of Accounting Information Systems 4(1): 27-55.

Numan, W. and M. Willekens. 2012. An empirical test of spatial competition in the audit market. Journal of Accounting and Economics (February-April): 450-465.

Oakey, F. 1921. Auditing Federal Reserve Banks. Journal of Accountancy (November): 334-341.

O'Donnell, E. 2003. The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task. International Journal of Accounting Information Systems 4(2): 115-139.

O'Donnell, E. 2005. Enterprise risk management: A systems-thinking framework for the event identification phase. International Journal of Accounting Information Systems 6(3): 177-195.

O'Donnell, E. and J. J. Schultz, Jr. 2005. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review (July): 921-939. (JSTOR Link).

O'Donnell, E. and J. Prather-Kinsey. 2010. Nationality and differences in auditor risk assessment: A research note with experimental evidence. Accounting, Organizations and Society 35(5): 558-564.

O'Keefe, T. B., D. A. Simunic and M. T. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research (Autumn): 241-261. (JSTOR link).

O'Keefe, W. T., T. S. Wetzel and J. H. Engstrom. 1990. An examination of the relations between audit scope and procedures in audits of municipalities. Accounting Horizons (December): 68-77.

O'Leary, D. E. 2003. Auditor environmental assessments. International Journal of Accounting Information Systems 4(4): 275-294.

O'Leary, D. E. 2015. Armchair auditors: Crowdsourcing analysis of government expenditures. Journal of Emerging Technologies in Accounting (12): 71-91.

O'Leary, D. E. 2015. Crowdsourcing tags in accounting and finance: Review, analysis, and emerging issues. Journal of Emerging Technologies in Accounting (12): 93-115.

Olejarz, J. 2016. Understanding white-collar crime. Harvard Business Review (November): 110-111.

Olson, N. O. 1968. Discussion of the auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 23-26. (JSTOR link).

Olson, S. K. and C. W. Wootton. 1991. Substance and semantics in the auditor's standard report. The Accounting Historians Journal 18(2): 85-111. (JSTOR link).

O'Malley, S. 1993. Legal liability is having a chilling effect on the auditor's role. Accounting Horizons (June): 82-87.

Omer, T. C., J. C. Bedard and D. Falsetta. 2006. Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review (October): 1095-1117. (JSTOR link).

Orzechowski, B. and P. Lyster. 2012. Impairment testing: Effectively using the qualitative assessment. Journal of Accountancy (December): 36-40. (Testing goodwill for impairment).

Owens-Jackson, L. A., D. R. Robinson and S. W. Shelton. 2008. Auditor resignations and dismissals. The CPA Journal (January): 28-31.

Owhoso, V. and A. Weickgenannt. 2010. Vinand Petroleum, Inc.: Initial audit engagement and fraud risk case for a specialized industry. Issues in Accounting Education (May): 331-346.

Owhoso, V. E., W. F. Messier, Jr. and J. G. Lynch, Jr. 2002. Error detection by industry-specialized teams during sequential audit review. Journal of Accounting Research (June): 883-900. (JSTOR link).

Oxner, T. and K. W. Hawkins. 1996. Using “EDGAR” in accounting education: An example from an advanced auditing course. Journal of Accounting Education 14(1): 99-105.

Pacheco-Paredes, A. A., D. V. Arturo and C. M. Wheatley. 2017. The timing of auditor hiring: Determinants and consequences. Accounting Horizons (September): 85-103.

Pacini, C., W. Hillison, R. Alagiah and S. Gunz. 2002. Commonwealth convergence toward a narrower scope of auditor liability to third parties for negligent misstatements. Abacus 38(3): 425-464.

Pae, S. and S. Yoo. 2001. Strategic interaction in auditing: An analysis of auditors' legal liability, internal control system quality, and audit effort. The Accounting Review (July): 333-356. (JSTOR link).

Pain, G. R. 1966. A case study in auditing a medium scale computer installation. Management Accounting (August): 55-63.

Paine, M. D. 1922. Auditors I have known. Journal of Accountancy (July): 11-19.

Paine, P. E. 1958. Audit control of time-and-material subcontracting. N.A.A. Bulletin (August): 85-94.

Palmer, R. R. 1959. How defense contractors can improve liaison with government auditors. N.A.A. Bulletin (March): 85-92.

Palmrose, Z. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110. (JSTOR link).

Palmrose, Z. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research (Autumn): 405-411. (JSTOR link).

Palmrose, Z. 1988. 1987 Competitive manuscript co-winner: An analysis of auditor litigation and audit service quality. The Accounting Review (January): 55-73. (JSTOR link).

Palmrose, Z. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review (July): 488-499. (JSTOR link).

Palmrose, Z. 1991. Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 149-185. (JSTOR link).

Palmrose, Z. 2000. Empirical Research in Auditor Litigation: Considerations and Data. Studies in Accounting Research (33). American Accounting Association.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part I: Perspectives from the Nexus at the SEC. Accounting Horizons (June): 313-326.

Palmrose, Z. 2013. PCAOB audit regulation a decade after SOX: Where it stands and what the future holds. Accounting Horizons(December): 775-798.

Pany, K. and C. H. Smith. 1982. Auditor association with quarterly financial information: An empirical test. Journal of Accounting Research (Part I, Autumn): 472-481. (JSTOR link).

Pany, K. and J. Zhang. 2013. Reporting illegal acts externally: A conflict between confidentiality and public interest. The CPA Journal (March): 64-67.

Pany, K. and P. M. J. Reckers. 1980. The effect of gifts, discounts, and client size on perceived auditor independence. The Accounting Review (January): 50-61. (JSTOR link).

Pany, K. and P. M. J. Reckers. 1988. Auditor performance of MAS: A study of its effects on decisions and perceptions. Accounting Horizons (June): 31-38.

Pany, K., L. Pringle and J. Zhang. 2010. Reporting on other and required supplementary information in documents containing audited financial statements. The CPA Journal (November): 36-39.

Pany, K., L. Pringle and J. Zhang. 2011. Group audits under AU 600: An overview of the effects of the new standard. The CPA Journal (May): 22-28.

Pany, K. J. and O. R. Whittington. 2001. Research implications of the Auditing Standard Board's agenda. Accounting Horizons (December): 401-411.

Paquette, L. R. and C. J. Skender. 1996. Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern. Journal of Accounting Education 14(3): 319-329.

Parkash, M. and C. F. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. The Accounting Review (January): 113-133. (JSTOR link).

Paterson, J. S. and A. Valencia. 2011. The effects of recurring and nonrecurring tax, audit-related, and other nonaudit services on auditor independence. Contemporary Accounting Research 28(5): 1510-1536.

Patterson, E. and D. Wright. 2003. Evidence of fraud, audit risk and audit liability regimes. Review of Accounting Studies 8(1): 105-131.

Patterson, E. R. 1993. Strategic sample size choice in auditing. Journal of Accounting Research (Autumn): 272-293. (JSTOR link).

Paul, J. W. and D. R. Bainbridge. 1991. Auditing the owner/manager dominated entity. Accounting Horizons (December): 91-98.

Peacock, E. and P. Harsha. 1989. Auditing accounting estimates. Management Accounting (September): 31-33.

Peak, G. W. 1940. Auditing assessment accuracy. The Accounting Review (June): 238-241. (JSTOR link).

Pearson, T. A. and T. W. Singleton. 2008. Fraud and forensic accounting in the digital environment. Issues in Accounting Education (November): 545-559.

Pedneault, S. 2009. Fraud 101: Techniques and Strategies for Understanding Fraud, 3rd Edition. Wiley.

Pedneault, S. and B. K. P. Kramer. 2015. Shattered trust: Fraud in the family. Strategic Finance (May): 46-55.

Peecher, M. E. 1996. The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research (Spring): 125-140. (JSTOR link).

Peecher, M. E., I. Soloman and K. T. Trotman. 2013. An accountability framework for financial statement auditors and related research questions. Accounting, Organizations and Society 38(8): 596-620.

Peecher, M. E., R. Schwartz and I. Solomon. 2007. It's all about quality: Perspectives on strategic systems auditing. Accounting, Organizations and Society 32(4-5): 463-485.

Pei, B. K. W., S. A Reed and B. S Koch. 1992. Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model. Accounting, Organizations and Society 17(2): 169-183.

Penno, M. 1988. Discussion of "Economic effects of a mandated audit in a contingent-claims production economy". Contemporary Accounting Research 4(2): 389-391.

Penno, M. 1990. Auditing for performance evaluation. The Accounting Review (July): 520-536. (JSTOR link).

Penno, M. and J. S. Watts. 1991. An independent auditor's ex post criteria for the disclosure of information. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 194-212. (JSTOR link).

Pentland, B. T. 1993. Getting comfortable with the numbers: Auditing and micro-production of macro-order. Accounting, Organizations and Society 18(7-8): 605-620.

Pentland, B. T. 2000. Will auditors take over the world? Program, technique and the verification of everything. Accounting, Organizations and Society 25(3): 307-312.

Pentland, B. T. and P. Carlile. 1996. Audit the taxpayer, not the return: Tax auditing as an expression game. Accounting, Organizations and Society 21(2-3): 269-287.

Perols, J. L. and U. S. Murthy. 2012. Information fusion in continuous assurance. Journal of Information Systems (Fall): 35-52.

Perreault, S. and T. Kida. 2011. The relative effectiveness of persuasion tactics in auditor-client negotiations. Accounting, Organizations and Society 36(8): 534-547.

Perreault, S., J. Wainberg and B. L. Luippold. 2017. The impact of client error-management climate and the nature of the auditor-client relationship on external auditor reporting decisions. Behavioral Research In Accounting 29(2): 37-50.

Perreault, S., T. Kida and M. D. Piercey. 2017. The relative effectiveness of simultaneous versus sequential negotiation strategies in auditor-client negotiations. Contemporary Accounting Research 34(2): 1048-1070.

Pescow, J. K. 1963. A visual approach to auditing and accounting instruction. The Accounting Review (October): 839-843. (JSTOR link).

Peters, J. M., B. L. Lewis and V. Dhar. 1989. Assessing inherent risk during audit planning: The development of a knowledge based model. Accounting, Organizations and Society 14(4): 359-378.

Peterson, B. H., P. Smedegaard, W. G. Heninger and M. B. Romney. 2008. Managing multiple identities. Journal of Accountancy (September): 38-43. (Discussion of the benefits, risks, leading practices and audit considerations of both identity and access management).

Peterson, B. K. and P. E. Zikmund. 2004. 10 truths you need to know about fraud. Strategic Finance (May): 28-34.

Peterson, B. K. and T. A. Buckhoff. 2004. Interstate Business College: A case study in fraud examination. Issues in Accounting Education (November): 505-527.

Peterson, B. K. and T. H. Gibson. 1999. Fraud detection and investigation: Microcomputer Consulting Services. Issues in Accounting Education (February): 99-115.

Peterson, J. 2016. Audit quality and the expectations gap. The CPA Journal (February): 6-9.

Petroni, K. and M. Beasley. 1996. Errors in accounting estimates and their relation to audit firm type. Journal of Accounting Research (Spring): 151-171. (JSTOR link).

Petty, B. and C. Raiborn. 2016. Helping law enforcement secure successful financial crime prosecutions. Management Accounting Quarterly (Winter): 21-29.

Peytcheva, M. and D. E. Warren. 2013. How auditors perceive sanction severity and the detection of violations: Insights into professional vulnerabilities. Accounting and the Public Interest (13): 1-13.

Philbrick, A. L. 1918. Verification of inventories. Journal of Accountancy (December): 417-428.

Phillips, C. R. and N. T. Dorata. 2013. School district boards, audit committees, and budget oversight: Seeking a formula for good governance. The CPA Journal (March): 18-23.

Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research (Spring): 167-189. (JSTOR link).

Pickerd, J. and D. A. Wood. 2011. Problems to avoid when brainstorming fraud risks. The CPA Journal (April): 64-65.

Pickerd, J. S., S. L. Summers and D. A. Wood. 2015. An examination of how entry-level staff auditors respond to tone at the top vis-a-vis tone at the bottom. Behavioral Research In Accounting 27(1): 79-98.

Pincus, M., F. Tian, P. Wellmeyer and S. X. Xu. 2017. Do clients' enterprise systems affect audit quality and efficiency? Contemporary Accounting Research 34(4): 1975-2021.

Pine, P. 1912. "Responsibility of auditors". Journal of Accountancy (November): 422-426.

Pittman, J. A. and S. Fortin. 2004. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics (February): 113-136.

Plumlee, R. D. and D. Snowball. 1987. Auditing your own system: Some findings and implications. Journal of Information Systems (Spring): 41-49.

Ponemon, L. A. 1992. Auditor underreporting of time and moral reasoning: An experimental lab study. Contemporary Accounting Research 9(1): 171-211.

Ponemon, L. A. 1994. Discussion of group decision support systems and cooperative learning in auditing: An experimental investigation. Journal of Information Systems (Fall): 97-103.

Ponemon, L. A. and D. R. L. Gabhart. 1990. Auditor independence judgments: A cognitive-developmental model and experimental evidence. Contemporary Accounting Research 7(1): 227-251.

Pongpattrachai, D., P. Cragg and R. Fisher. 2014. IT infusion within the audit process: Spreadsheet use in small audit firms. International Journal of Accounting Information Systems 15(1): 26-46.

Porter, B. A. 1996. Review of A research study on financial reporting and auditing - Bridging the expectation gap. Accounting Horizons (March): 130-135.

Power, M. 1996. Making things auditable. Accounting, Organizations and Society 21(2-3): 289-315.

Power, M. 1998. Auditor liability in context. Accounting, Organizations and Society 23(1): 77-79.

Power, M. 2007. Business risk auditing - Debating the history of its present. Accounting, Organizations and Society 32(4-5): 379-382.

Power, M. 2013. The apparatus of fraud risk. Accounting, Organizations and Society 38(6-7): 525-543.

Power, M. K. 2003. Auditing and the production of legitimacy. Accounting, Organizations and Society 28(4): 379-394.

Powers, M. 2011. Assurance worlds: Consumers, experts and independence. Accounting, Organizations and Society 36(4-5): 324-326.

Pratt, J. 1985. SFAS No. 2: Auditor evaluations and input to the home office. Accounting, Organizations and Society 10(4): 427-442.

Pratt, J. and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review (October): 639-656. (JSTOR link).

Pratt, J. and J. Jiambalvo. 1981. Relationship between leader behaviors and audit team performance. Accounting, Organizations and Society 6(2): 133-142.

Pratt, J. and J. Jiambalvo. 1982. Determinants of leader behavior in an audit environment. Accounting, Organizations and Society 7(4): 369-379.

Prawitt, D. F. 1995. Staffing assignments for judgment-oriented audit tasks: The effects of structured audit technology and environment. The Accounting Review (July): 443-465. (JSTOR link).

Price Waterhouse LLP and the American Accounting Association. 1997. Price Waterhouse - Auditing/Accounting Teaching Cases and Exercises. American Accounting Association.

Purda, L. and D. Skillicorn. 2015. Accounting variables, deception, and a bag of words: Assessing the tools of fraud detection. Contemporary Accounting Research 32(3): 1193-1223.

Purdy, C. R., J. M. Smith and J. Gray. 1969. 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): 1-18. (JSTOR link).

Puro, M. 1984. Audit firm lobbying before the Financial Accounting Standards Board: An empirical study. Journal of Accounting Research (Autumn): 624-646. (JSTOR link).

Purvis, S. E. C. 1989. The effect of audit documentation format on data collection. Accounting, Organizations and Society 14(5-6): 551-563.

A-C  |  D-J  |  K-P  |  Q-Z