Management And Accounting Web

Auditing Bibliography Q-Z

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

Quadackers, L., T. Groot and A. Wright. 2014. Auditors' professional skepticism: Neurtrality versus presumptive doubt. Contemporary Accounting Research 31(3): 639-657.

Quinn, L. R. 2002. Strengthening the role of the audit committee. Strategic Finance (December): 42-47.

Quinn, L. R. 2002. Tension? Strategic Finance (August): 29-35. (What is the role of the internal auditor? What is quality accounting? Discussion of the strain after the Enron and WorldCom scandals).

Rachel, N. N. 1965. Auditing fund-raising campaigns. Management Accounting (October): 52-54.

Radcliffe, V. S. 1998. Efficiency audit: An assembly of rationalities and programmes. Accounting, Organizations and Society 23(4): 377-410.

Radcliffe, V. S. 1999. Knowing efficiency: The enactment of efficiency in efficiency auditing. Accounting, Organizations and Society 24(4): 333-362.

Radcliffe, V. S. 2010. Discussion of "The world has changed - Have analytical procedure practices?" Contemporary Accounting Research 27(2): 701-709.

Radcliffe, V. S. 2012. The election of auditors in government: A study of politics and the professional. Accounting and the Public Interest (12): 38-61.

Radhakrishnan, S. 1999. Investors' recovery friction and auditor liability rules. The Accounting Review (April): 225-240. (JSTOR link).

Radin, A. J. 2008. A practical approach to finding management override. The CPA Journal (October): 6-9.

Radin, A. J. 2012. PCAOB proposal for greater disclosure from auditors. The CPA Journal (January): 11-14.

Radin, A. J. and M. E. Katowitz. 2013. Should auditors opine on going concern? The CPA Journal (October): 6-9.

Radin, A. J. and M. E. Katowitz. 2016. Have audits become too inefficient and expensive? The CPA Journal (February): 18-23.

Raghunandan, K. and D. V. Rama. 2007. Determinants of audit committee diligence. Accounting Horizons (September): 265-279.

Raghunandan, K., R. A. Grimlund and A. Schepanski. 1991. Auditor evaluation of loss contingencies. Contemporary Accounting Research 7(2):549-569.

Raghunandan, K., W. J. Read and D. V. Rama. 2001. Audit committee composition, "Gray Directors," and interaction with internal auditing. Accounting Horizons (June): 105-118.

Raghunandan, K., W. J. Read and J. S. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons (September): 223-234.

Raghunathan, B. 1991. Premature signing-off on audit procedures: An analysis. Accounting Horizons (June): 71-79.

Ragones, E. J. 2002. Discussion of investigating the impact of auditor-provided systems reliability assurance on potential service recipients. Journal of Information Systems (Spring Supplement): 89.

Ragothaman, S. C., W. Wilcox and T. L. Davies. 2003. Garbage In, Garbage Out Waste Disposal Incorporated: An audit case. Issues in Accounting Education (August): 307-316.

Raiborn, C., J. B. Butler and L. Zelazny. 2013. Standard costing variances: Potential red flags of fraud? Cost Management (May/June): 16-27.

Raiborn, C., J. B. Butler, N. H. Cannon and R. F. Young. 2015. Trust may breed trouble - Fraud opportunities and ethics at Saintly Church. IMA Educational Case Journal 8(4): 1-5.

Rama, D. V. and W. J. Read. 2006. Resignations by the big 4 and the market for audit services. Accounting Horizons (June): 97-109.

Ramage, J. G., A. M. Krieger and L. L. Spero. 1979. An empirical study of error characteristics in audit populations. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 72-102. (JSTOR link).

Ramage, J. G., A. M. Krieger and L. L. Spero. 1979. [Discussion of an empirical study of error characteristics in audit populations]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 111-113. (JSTOR link).

Ramamoorti, S. 2008. The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in Accounting Education (November): 521-533.

Ramamoorti, S. and B. J. Epstein. 2016. When reckless executives become dangerous fraudsters. The CPA Journal (November): 6-10.

Raman, K. K. and E. R. Wilson. 1994. Governmental audit procurement practices and seasoned bond prices. The Accounting Review (October): 517-538. (JSTOR link).

Ramos, M. 2004. How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control. John Wiley & Sons.

Ramos, M. 2009. Risk-based audit best practices. Journal of Accountancy (December): 32-38.

Rampulla, R. 2012. Gaming Audit & Accounting Guide. AICPA.

Ramsay, R. J. 1994. Senior/manager differences in audit workpaper review performance. Journal of Accounting Research (Spring): 127-135. (JSTOR link).

Rankin, L. J. 1984. The development of compilations and reviews. The Accounting Historians Journal 11(1): 63-82. (JSTOR link).

Raphae, J. 2017. Rethinking the audit. Journal of Accountancy (April): 28-32.

Rau, S. E. and D. V. Moser. 1999. Does performing other audit tasks affect going-concern judgments? The Accounting Review (October): 493-508. (JSTOR link).

Rawlings, A. L. 1916. County audits. Journal of Accountancy (August): 112-121.

Ray, J. C. 1966. Graphic presentation of audit reports. The Accounting Review (January): 134-138. (JSTOR link).

Rea, G. 1920. Municipal accounts - Their preparation and audit. Journal of Accountancy (March): 161-170.

Read, W. J., D. V. Rama and K. Raghunandan. 2004. Local and regional audit firms and the market for SEC audits. Accounting Horizons (December): 241-254.

Reason, T. 2010. Auditing your auditor. CFO (April): 36-42 .

Rechtman, Y. 2009. Evaluating software risk as part of a financial audit. The CPA Journal (June): 68-71.

Rechtman, Y. and G. Gabriele III. 2016. Technology, risk management, and the audit process managing new acquisitions in the restarted economy. The CPA Journal (May): 16-21.

Rechtman, Y. M. 2017. The future of two-factor authentication. The CPA Journal (August): 14.

Regan, G. and K. Rivera. 2009. Selecting the right investigative resource. Journal of Accountancy (December): 40-45.

Reimers, J. L. and S. A. Butler. 1992. The effect of outcome knowledge on auditor's judgmental evaluations. Accounting, Organizations and Society 17(2): 185-194.

Reinmuth, J. E. 1972. Comments on "The application of Bayesian statistics in auditing". Decision Sciences 3(3): 139-141.

Reinstein, A. and S. L. Tate. 2016. Auditors' and management's new approach regarding the going concern assessment. The CPA Journal (February): 50-53.

Reisch, J. T. 1999. Broadnax Minerals Company: A case study on auditors' responsibilities. Issues in Accounting Education (November): 589-612.

Reneau, J. H. 1978. CAV bounds in dollar unit sampling: Some simulation results. The Accounting Review (July): 669-680. (JSTOR link).

Reves, W. F. 1946. The human side of auditing. The Accounting Review (January): 82-84.

Revzan, H. A. 1984. A guide to auditing insurance programs. Management Accounting (April): 53-57.

Reynolds, J. K. and J. R. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics (December): 375-400.

Rezaee, Z. 1993. Careers in fraud investigation. Management Accounting (June): 46-47.

Rhoades, S. C. 1999. The impact of multiple component reporting on tax compliance and audit strategies. The Accounting Review (January): 63-85. (JSTOR link).

Ricchiute, D. N. 1984. An empirical assessment of the impact of alternative task presentation modes on decision-making research in auditing. Journal of Accounting Research (Spring): 341-350. (JSTOR link).

Ricchiute, D. N. 1999. The effect of audit seniors' decisions on working paper documentation and on partners' decisions. Accounting, Organizations and Society 24(2): 155-171.

Rich, J. S., I Soloman and K. T. Trotman. 1997. The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society 22(5): 481-505.

Richardson, A. J. 2001. The Canadian audit market in the first half of the twentieth century. The Accounting Historians Journal 28(2): 109-139. (JSTOR link).

Richardson, A. J. 2006. Auditor switching and the great depression. The Accounting Historians Journal 33(2): 39-62. (JSTOR link).

Richardson, A. P. 1913. Canadian bank audits. Journal of Accountancy (October): 309-310.

Richardson, A. P. 1913. Canadian Bank audits. Journal of Accountancy (January): 61-61.

Richardson, A. P. 1913. Railway audits and the interstate commerce commission. Journal of Accountancy (November): 371-373.

Richardson, A. P. 1915. Because unaudited. Journal of Accountancy (February): 141-142.

Richardson, A. P. 1918. Election of auditors. Journal of Accountancy (January): 54-56.

Richardson, A. P. 1919. Professional ethics, Tax return makers, Efficiency, Value of audited statements, Auditor's certificates. Journal of Accountancy (December): 451-457.

Richardson, A. P. 1921. Displacing the auditor. Journal of Accountancy (August): 128-130.

Richardson, R. C. 2004. Thinking outside of the box (of wine, that is): An exercise in independence. Issues in Accounting Education (August): 363-367. (Related to auditor independence).

Richardson, S. A. 2005. Discussion of Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. Journal of Accounting Research (May): 335-342. (JSTOR link).

Ricchiute, D. N. 1992. Working-paper order effects and auditors' going-concern decisions. The Accounting Review (January): 46-58. (JSTOR link).

Richardson, A. J. 2009. Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting. Accounting, Organizations and Society 34(5): 571-588.

Richardson, A. P. 1917. The Federal Reserve Board and audits. Journal of Accountancy (June): 452-454.

Ridilla, R. A. 1959. A simplified statistical technique for use in verifying accounts receivable. The Accounting Review (October): 547-554. (JSTOR link).

Ridilla, R. A. 1960. A simplified statistical technique for use in verifying accounts receivable: A rejoinder. The Accounting Review (April): 218-222. (JSTOR link).

Riley, M. E. and W. R. Pasewark. 2009. Assessing the allowance for doubtful accounts. Journal of Accountancy (September): 40-46.

Rittenberg, L. E. and B. J. Schwieger. 2003. Auditing Concepts for a Changing Environment with IDEA Software, 4e. South-Western Publishing.

Roberts, C. C. 1922. Planning an audit of an industrial company. Journal of Accountancy (April): 241-252.

Roberts, D. M. 1975. Discussion of the real risks in audit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 92-94. (JSTOR link).

Roberts, D. M. 1979. Discussion of auditing: Incentives and truthful reporting. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 30-32. (JSTOR link).

Roberts, R. W., G. W. Glezen and T. W. Jones. 1990. Determinants of auditor change in the public sector. Journal of Accounting Research (Spring): 220-228. (JSTOR link).

Robertson, J. C. 1988. Analysts' reactions to auditors' messages in qualified reports. Accounting Horizons (June): 82-89.

Robertson, J. C. 2010. The effects of ingratiation and client incentive on auditor judgment. Behavioral Research In Accounting 22(2): 69-86.

Robertson, J. C. and R. Rouse. 1994. Substantive audit sampling - The challenge of achieving efficiency along with effectiveness. Accounting Horizons (March): 35-44.

Robertson, J. C. and R. W. Clarke. 1971. Verification of management representations: A first step toward independent audits of management. The Accounting Review (July): 562-571. (JSTOR link).

Robertson, J. C. and R. W. Houston. 2010. Investors expectations of the improvement in the credibility of audit opinions following PCAOB inspection reports with identified deficiencies. Accounting and the Public Interest (10): 36-56.

Robertson, J. C., C. M. Stefaniak and R. W. Houston. 2014. Do PCAOB inspection reports influence corporate executives' perceptions of audit quality and the likelihood of switching auditors? Accounting and the Public Interest (14): 48-71.

Robin, A., Q. Wu and H. Zhang. 2017. Auditor quality and debt covenants. Contemporary Accounting Research 34(1): 154-185.

Robson, K., C. Humphrey, R. Khalifa and J. Jones. 2007. Transforming audit technologies: Business risk audit methodologies and the audit field. Accounting, Organizations and Society 32(4-5): 409-438.

Rogers, C. 2006. Continuous monitoring of business controls: A pilot implementation of a continuous auditing system at Siemens: Discussant's comments. International Journal of Accounting Information Systems 7(2): 167-169.

Rogers, C. 2016. How audit committees can help deter fraud. Journal of Accountancy (May): 20-21.

Rogow, R. B. and Z. Rezaee. 1990. Governmental accounting and auditing: Recent developments leading toward professional certification. Accounting Horizons (March): 51-63.

Romanus, R. N., J. J. Maher and D. M Fleming. 2008. Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons (December): 389-413.

Romney, M. B., W. S. Albrecht and D. J. Cherrington. 1980. Red-flagging the white collar criminal. Management Accounting (March): 51-54, 57. (Note & list of Red Flags).

Rosario, R. R., S. M. Holl and C. Ethridge. 2005. Stay out of trouble. Journal of Accountancy (August): 67-73. (Practice management and audit standards).

Rose, A. M., J. M. Rose and M. Dibben. 2010. The effects of trust and management incentives on audit committee judgments. Behavioral Research In Accounting 22(2): 87-103.

Rose, B. 1923. Responsibility of auditors. Journal of Accountancy (May): 335-342.

Rosenthal, C. L. and F. Komarow. 2016. New York residency audits and the enhanced utilization of electronic data records. The CPA Journal (November): 60-61.

Roshwalb, A. and R. L. Wright. 1991. Using information in addition to book value in sample designs for inventory cost estimation. The Accounting Review (April): 348-360. (JSTOR link).

Ross, A. A. Jr. 1906. Bank examinations. Journal of Accountancy (January): 215-222.

Rowe, R. 2008. Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”. International Journal of Accounting Information Systems 9(2): 127-129.

Roybark, H. M. 2008. Educational interventions for teaching the new auditor independence rules. Journal of Accounting Education 26(1): 1-29.

Roybark, H. M. 2009. PCAOB inspection report card. The CPA Journal (February): 65-69.

Roybark, H. M. 2009. Why wasn't Madoff's auditor peer reviewed or inspected. The CPA Journal (May): 56-57.

Rubin, M. A. 1988. Municipal audit fee determinants. The Accounting Review (April): 219-236. (JSTOR link).

Ruckstell, J. R. 1916. A limited audit. Journal of Accountancy (September): 190-195.

Ruhnka, J. and J. W. Bagby. 2008. Forensic implications of metadata in electronic files. The CPA Journal (June): 68-71.

Russell, W. 2000. When seconds matter. Strategic Finance (May): 62-66. (Reducing the time required for consolidations, annual audits, and foreign exchange calculations).

Ryder, P. A. 1981. Comments on Wolf's "The nature of managerial work" The case for unobstrusive measures revisited. The Accounting Review (October): 967-970. (JSTOR link).

Saito, Y. and C. S. McIntosh. 2010. The economic value of auditing and its effectiveness in public school operations. Contemporary Accounting Research 27(2): 639-667.

Salterio, S. 1996. The effects of precedents and client position on auditors' financial accounting policy judgment. Accounting, Organizations and Society 21(5): 467-486.

Salterio, S. and L. Koonce. 1997. The persuasiveness of audit evidence: The case of accounting policy decisions. Accounting, Organizations and Society 22(6): 573-587.

Sampson, W. C. and M. J. Olan. 1992. An innovation in auditing: Matrix summaries of journal entries. Abacus 28(2): 133-141.

Samsonova-Taddei, A. 2013. Social relations and the differential local impact of global standards: The case of international standards on auditing. Abacus 49(4): 506-538.

Samsonova-Taddei, A. and C. Humphrey. 2015. Risk and the construction of a European audit policy agenda: The case of auditor liability. Accounting, Organizations and Society (41): 55-72.

Samuels, J. A. and K. R. Pope. 2014. Are organizations hindering employee whistleblowing? Attention to detail is essential in implementing effective fraud reporting programs. Journal of Accountancy (December): 42-44.

Samuelson, A. T. 1962. The fundamental function of auditing. N.A.A. Bulletin (July): 35-36.

Sanchez, M. H., K. F. Brown and C. P. Agoglia. 2007. Consideration of control environment and fraud risk: A set of instructional exercises. Journal of Accounting Education 25(4): 207-221.

Sarna, D. E. Y. 2010. History of Greed: Financial Fraud from Tulip Mania to Bernie Madoff. Wiley.

Sauls, E. 1972. Nonsampling errors in accounts receivable confirmation. The Accounting Review (January): 109-115. (JSTOR link).

Scarbrough, D. P., D. V. Rama and K. Raghunandan. 1998. Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons (March): 51-62.

Schaefer, H. P. 1957. Comments on the audits of school districts. The Accounting Review (July): 428-430. (JSTOR link).

Scarinci, C. 2017. How to prepare for the annual review of your employee retirement plan: Scrutinize these key areas to reduce the risk of errors, misunderstandings, or breaches of fiduciary duty. Journal of Accountancy (November): 30-33.

Schatzberg, J. W. 1990. A laboratory market investigation of low balling in audit pricing. The Accounting Review (April): 337-362. (JSTOR link).

Scheiner, J. H. 1984. An empirical assessment of the impact of SEC nonaudit service disclosure requirements on independent auditors and their clients. Journal of Accounting Research (Autumn): 789-797. (JSTOR link).

Scheiner, J. H. and J. E. Kiger. 1982. An empirical investigation of auditor involvement in non-audit services. Journal of Accounting Research (Part I, Autumn): 482-496. (JSTOR link).

Scheiner, J. H. and J. E. Kiger. 1983. Generalized audit software: A classroom approach. Issues in Accounting Education: 123-131.

Schilder, A. 1996. Review of Auditing into the twenty-first century. Accounting Horizons (March): 125-129.

Schilder, A. 1996. Research opportunities in auditing in the European Union. Accounting Horizons (December): 98-108.

Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. 2nd edition. McGraw Hill. (Summary).

Schlueter, E. L. 1958. Quality source data through factory auditing on a statistical basis. N.A.A. Bulletin (December): 49-56.

Schmidt, P. J., J. T. Wood and S. V. Grabski. 2016. Business in the cloud: Research questions on governance, audit, and assurance. Journal of Information Systems (Fall): 173-189.

Schmutte, J. and J. R. Duncan. 2009. Professional judgment: A model for accounting and auditing decisions. The CPA Journal (September): 32-35.

Schmutte, J. L. and J. R. Duncan. 2010. ARRA and single audits. The CPA Journal (May): 22-26. (American Recovery & Reinvestment Act of 2009).

Schnader, A. L., J. C. Bedard and N. Cannon. 2015. The principal-agent dilemma: Reframing the auditor's role using stakeholder theory. Accounting and the Public Interest (15): 22-26.

Schneider, A. 1984. Modeling external auditors' evaluations of internal auditing. Journal of Accounting Research (Autumn): 657-678. (JSTOR link).

Schneider, A. 1985. The reliance of external auditors on the internal audit function. Journal of Accounting Research (Autumn): 911-919. (JSTOR link).

Schneider, A. 2011. Is investment decision-making influenced by perceptions relating to auditors’ client dependence and amount of audit fees? Advances in Accounting: Incorporating Advances in International Accounting 27(1): 75-80.

Schneider, A. and N. Wilner. 1990. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review (July): 668-681. (JSTOR link).

Schneider, B. A. 2013. Assurance opportunities broaden. Journal of Accountancy (May): 32-36.

Schneider, G. P. 1995. Discussion of determinants of information systems audit involvement in EDI systems development. Journal of Information Systems (Fall): 129-132.

Schnepper, J. A. 1977. The accountant's liability under Rule 10b-5 and Section 10(b) of the Securities Exchange Act of 1934: The hole in Hochfelder. The Accounting Review (July): 653-657. (JSTOR link).

Schroeder, D. and T. Singleton. 2010. Implementing the IT-related aspects of risk-based auditing standards. The CPA Journal (July): 66-71.

Schuetze, W. P. 1993. The liability crisis in the U.S. and its impact on accounting. Accounting Horizons (June): 88-91.

Schuetze, W. P. 1994. A mountain or a molehill? Accounting Horizons (March): 69-75. (Comments about auditor independence).

Schulte, A. A. Jr. 1966. Management services: A challenge to audit independence? The Accounting Review (October): 721-728. (JSTOR link).

Schultz, J. J. Jr. and K. Pany. 1980. The independent auditor's civil liability - An overview. The Accounting Review (April): 319-326. (JSTOR link).

Schultz, J. J. Jr. and P. M. J. Reckers. 1981. The impact of group processing on selected audit disclosure decisions. Journal of Accounting Research (Autumn): 482-501. (JSTOR link).

Schultz, J. J. Jr. and S. G. Gustavson. 1978. Actuaries' perceptions of variables affecting the independent auditor's legal liability. The Accounting Review (July): 626-641. (JSTOR link).

Schultz, J. J. Jr., J. L. Bierstaker, and E. O’Donnell. 2010. Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach. Accounting, Organizations and Society 35(2): 238-251.

Schwartz, K. B. and B. S. Soo. 1996. Evidence of regulatory noncompliance with SEC disclosure rules on auditor changes. The Accounting Review (October): 555-572. (JSTOR link).

Schwartz, K. B. and K. Menon. 1985. Auditor switches by failing firms. The Accounting Review (April): 248-261. (JSTOR link).

Schwartz, R. 1997. Legal regimes, audit quality and investment. The Accounting Review (July): 385-406. (JSTOR link).

Scott, M. R. 1988. Economic effects of a mandated audit in a contingent-claims production economy. Contemporary Accounting Research 4(2): 354-388.

Scott, W. R. 1973. A Bayesian approach to asset valuation and audit size. Journal of Accounting Research (Autumn): 304-330. (JSTOR link).

Scott, W. R. 1975. Auditor's loss functions implicit in consumption-investment model. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 98-117. (JSTOR link).

Scott, W. R. 1975. [Discussion of auditor's loss functions implicit in consumption-investment models]: A reply. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 124-125. (JSTOR link).

Scott, W. R. 1977. Group preference orderings for audit and valuation alternatives: The single-peakedness condition. Journal of Accounting Research (Spring): 120-137. (JSTOR link).

Scott, W. R. 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): 231-238. (JSTOR link).

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories. Journal of Accountancy (September): 196-205.

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories (second article). Journal of Accountancy (November): 333-341.

Seckler, C., U. Gronewold and M. Reihlen. 2017. An error management perspective on audit quality: Toward a multi-level model. Accounting, Organizations and Society (62): 21-42.

Seda, M. and B. K. Peterson Kramer. 2008. The emergence of forensic accounting programs in higher education. Management Accounting Quarterly (Spring): 15-23.

Seda, M. and B. K. Peterson Kramer. 2015. A comparison of U.S. forensic accounting programs with the National Institute of Justice funded model curriculum. Journal of Forensic & Investigative Accounting 7(2): 144-177.

Seetharaman, A., F. A. Gul and S. G. Lynn. 2002. Litigation risk and audit fees: evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics (February): 91-115.

Seetharaman, A., X. Wang and S. Zhang. 2014. An empirical analysis of the effects of accounting expertise in audit committees on non-GAAP earnings exclusions. Accounting Horizons (March): 17-37.

Seidel, T. A. 2017. Auditors' response to assessments of high control risk: Further insights. Contemporary Accounting Research 34(3): 1340-1377.

Seidman, J. S. 1924. Stock-brokerage audit for surety bond purposes. Journal of Accountancy (March): 202-209.

Seidman, L. F. 2015. Audits at the crossroads: The CPA Journal symposium on evolving standards and practices. The CPA Journal (February): 20-25, 27-35.

Shankar, P. G. and H. Tan. 2006. Determinants of audit preparers' workpaper justifications. The Accounting Review (March): 473-495. (JSTOR link).

Shanteau, J. 1989. Cognitive heuristics and biases in behavioral auditing: Review, comments and observations. Accounting, Organizations and Society 14(1-2): 165-177.

Shapiro, D. M. 2015. Beyond the courtroom: The use of forensic accountants shouldn't be limited only to legal proceedings. They can help companies uncover and address a number of concerns. Strategic Finance (September): 46-53.

Sharma, V., V. Naiker, B. Lee. 2009. Determinants of audit committee meeting frequency: Evidence from a voluntary governance system. Accounting Horizons (September): 245-263.

Sharman, P. 2002. External audit failure and the case for accountability and balance. Journal of Cost Management (November/December): 38-41.

Sharman, P. 2003. External audit failure. Cost Management (September/October): 46-48.

Shaub, M. K. 1994. An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors. Journal of Accounting Education 12(1): 1-26.

Shawver, T. A. and T. J. Shawver. 2009. Predicting management fraud in IPO companies. Management Accounting Quarterly (Fall): 22-26.

Sheehy, D. 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): 55-57.

Shelton, S. W. 1999. The effect of experience on the use of irrelevant evidence in auditor judgment. The Accounting Review (April): 217-224. (JSTOR link).

Shenkir, W. G. and R. H. Strawser. 1972. Auditing and management advisory services: A conflict of roles? Abacus 8(1): 13-20.

Sherer, S. A. and J. Paul. 1993. Focusing audit testing on high risk software modules: A methodology and an application. Journal of Information Systems (Fall): 65-84.

Sherinsky, J. M. 2010. Replacing SAS 70: New standards for engagements involving outsourcing. Journal of Accountancy (August): 32-37.

Sherman, H. D., D. Carey and R. Brust. 2009. The audit committee's new agenda. Harvard Business Review (June): 92-99. (Refocusing on risk, supporting strategy, and restoring public confidence).

Sherr, E. R. and S. N. J. Wlodychak. 2017. State issues with the new federal partnership audits. Journal of Accountancy (March): 56.

Shibano, T. 1990. Assessing audit risk from errors and irregularities. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 110-140. (JSTOR link).

Shields, M. D., I. Solomon and W. S. Waller. 1987. Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments. Accounting, Organizations and Society 12(4): 375-385.

Shields, M. D., I. Solomon and W. S. Waller. 1988. Auditors' usage of unaudited book values when making presampling audit value estimates. Contemporary Accounting Research 5(1): 1-18.

Shilts, J. 2017. A framework for continuous auditing: Why companies don't need to spend big money. Journal of Accountancy (March): 38-42.

Shockley, R. A. 1981. Perceptions of auditors' independence: An empirical analysis. The Accounting Review (October): 785-800. (JSTOR link).

Shockley, R. A. and R. N. Holt. 1983. A behavioral investigation of supplier differentiation in the market for audit services. Journal of Accounting Research (Autumn): 545-564. (JSTOR link).

Shroat, J. H. 1962. Reduce that audit cost! N.A.A. Bulletin (December): 58.

Shu, S. Z. 2000. Auditor resignations: Clientele effects and legal liability. Journal of Accounting and Economics (April): 173-205.

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