MANAGEMENT AND ACCOUNTING WEB

Maaw Home Contents Bibliography Maaw's Book Books Journals Summaries Marketplace Software Gadgets
Introduction Main Topics Search maaw Grad Course Textbooks Journal Bibs Links Maaw's Blog Videos Contribute

Auditing Bibliography
(Auditing Main)

See Behavioral Research in Accounting for many other articles related to auditing.

Abbott, L. J., S. Parker, G. F. Peters and D. V. Rama. 2003. Audit, nonaudit, and information technology fees: Some empirical evidence. Accounting and the Public Interest (3): 1-20.

Abdel-Khalik, A. R. and I. Solomon. 1989. Research Opportunities in Auditing: A Second Decade. American Accounting Association.

Abdel-Khalik, A. R., D. Snowball and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review (April): 215-227. (JSTOR link).

Abdolmohammadi, M. and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review (January): 1-13. (JSTOR link).

Abdolmohammadi, M. J., D. G. Searfoss and J. Shanteau. 2004. An investigation of the attributes of top industry audit specialists.  Behavioral Research in Accounting (16): 1-18.

Agoglia, C. P., C. Beaudoin and G. T. Tsakumis. 2009. The effect of documentation structure and task-specific experience on auditors' ability to identify control weaknesses. Behavioral Research in Accounting 21(1): 1-17.

Agoglia, C. P., T. Kida and D. M. Hanno. 2003. The effects of alternative justification memos on the judgments of audit reviewees and reviewers. Journal of Accounting Research (March): 33-46. (JSTOR link).

AICPA. 1975. Statement on Auditing Standards No. 5: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles" in the Independent Auditor's Report. AICPA.

AICPA. 2008. Audit Sampling Audit Guide. AICPA.

AICPA. 2008. Government Auditing Standards and Circular A-133 Audits - Audit Guide. AICPA.

AICPA. 2008. Government Auditing Standards and Circular A-133 Developments Audit Risk Alert. AICPA.

AICPA. 2009. Auditing Revenue in Certain Industries - Audit Guide. AICPA.

AICPA. 2009. Codification of Statements on Auditing Standards as of January 2009. AICPA.

AICPA. 2009. Communicating Internal Control Related Matters in an Audit - Understanding SAS No. 115. AICPA.

AICPA. 2009. Current Economic Crisis: Accounting and Auditing Considerations - Audit Risk Alert. AICPA.

AICPA. 2009. Employee Benefit Plans Audit & Accounting Guide. AICPA.

AICPA. 2009. Employee Benefit Plans Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. Guide to Fraud in Governmental and Not-for-Profit Environments, Revised Edition. AICPA.

AICPA. 2009. Not-for-Profit Organizations Audit & Accounting Guide. AICPA.

AICPA. 2009. Not-for-Profit Organizations Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. PCAOB Standards and Related Rules as of December 2008. AICPA.

AICPA. 2009. Service Organizations: Applying SAS No. 70, as Amended - Audit Guide. AICPA.

AICPA. 2009. State and Local Governments Audit & Accounting Guide. AICPA.

AICPA. 2009. State and Local Governmental Developments Audit Risk Alert. AICPA.

Alam, P., N. Meonske and M. A. Pearson. 2003. Financial reporting integrity: IMA members speak out. Strategic Finance (May): 41-45. (Mixed opinions related to whether firms should be allowed to provide auditing and consulting services to the same client company).

Albrecht, W. S. and C. O. Albrecht. 2004. Fraud Examination and Prevention. South-Western Educational Publishing.

Albrecht, W. S. and D. J. Searcy. 2001. Top 10 reasons why fraud is increasing in the U.S. Strategic Finance (May): 58-61.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2003. Forensic Accounting. South-Western Publishing.

Allen, R. D., D. R. Hermanson, T. M. Kozloski and R. J. Ramsay. 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons (June): 157-177.

Alles, M., A. Kogan, M. Vasarhelyi and J. D. Warren Jr. 2006. Guarding the auditing guards. Strategic Finance (February): 30-35. (The Public Company Accounting Oversight Board should focus on preventing problems rather than catching them).

Alles, M., G. Brennan, A. Kogan and M. A. Vasarhelyi. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems 7(2): 137-161.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Reply to the discussions of “Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems”. International Journal of Accounting Information Systems 5(2): 211-212.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems. International Journal of Accounting Information Systems 5(2): 183-202.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2008. Putting continuous auditing theory into practice: Lessons from two pilot implementations. Journal of Information Systems (Fall): 195-214.

Almer, E. D., J. L. Higgs and K. L. Hooks. 2005. A theoretical framework of the relationship between public accounting firms and their auditors. Behavioral Research in Accounting (17): 1-22.

Aly, H. F. and J. I. Duboff. 1971. Statistical vs. judgment sampling: An empirical study of auditing the accounts receivable of a small retail store. The Accounting Review (January): 119-128. (JSTOR link).

Amer, T., A. D. Bailey Jr. and P. De. 1987. A review of the computer information systems research related to accounting and auditing. Journal of Information Systems (Fall): 3-28.

Amer, T. S. 1993. Entity-relationship and relational database modeling representations for the audit review of accounting applications: An experimental examination of effectiveness. Journal of Information Systems (Spring): 1-15.

Anderson, A. 1924. Industrial and financial investigations. National Association of Cost Accountants Official Publications (April 1): 3-16 .

Anderson, H. M., J. W. Giese and J. Booker. 1970. Some propositions about auditing. The Accounting Review (July): 524-531. (JSTOR link).

Anderson, J. A. and K. E. St. Pierre. 1983. Market efficiency and legal liability: A reply. The Accounting Review (October): 833-836. (JSTOR link).

Anderson, J. C. and J. M. Kraushaar. 1986. Measurement error and statistical sampling in auditing: The potential effects. The Accounting Review (July): 379-399. (JSTOR link).

Anderson, J. J. 1985. Using the statistical analysis system as an educational audit software system. Journal of Accounting Education 3(1): 131-144.

Anderson, R. J. and D. A. Leslie. 1975. Discussion of considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 53-64. (JSTOR link).

Anderson-Gough, F., C. Grey and K. Robson. 2005. “Helping them to forget..”: The organizational embedding of gender relations in public audit firms. Accounting, Organizations, and Society 30(5): 469-490.

Andreae, R. 1947. Present-day audit technique. The Accounting Review (July):  253-262. (JSTOR link).

Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research (Part II, Autumn): 503-527. (JSTOR link).

Antle, R. 1984. Auditor independence. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Antle, R. and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 31-54. (JSTOR link).

Aranya, N. and M. Sarell. 1975. The auditor-firm conflict of interests: A comment. The Accounting Review (October): 854-856. (JSTOR link).

Arens, A. A. and R. J. Elder. 2006. Perspectives on auditing education after Sarbanes-Oxley. Issues In Accounting Education (November): 345-362.

Arens, A. A., M. S. Elder and R. J. Beasley. 2005. Auditing and Assurance Services (10th Edition) (Charles T Horngren Series in Accounting). Prentice Hall.

Arrington, C. E., C. D. Bailey and W. S. Hopwood. 1985. An attribution analysis of responsibility assessment for audit performance. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Arrington, C. E., W. Hillison and R. E. Jensen. 1984. An application of analytical hierarchy process to model expert judgments on analytical review procedures. Journal of Accounting Research (Spring): 298-312. (JSTOR link).

Asare, S. K. 1992. The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review (April): 379-393. (JSTOR link).

Asare, S. K. and A. Wright. 1997. Hypothesis revision strategies in conducting analytical procedures. Accounting, Organizations and Society 22(8): 737-755.

Asare, S. K. and A. M. Wright. 2007. Identifying and evaluating audit issues: The case of VITALOGISTICS. Issues In Accounting Education (February): 79-88.

Asare, S. K. and A. M. Wright. 2008. The effect of a justification memo and hypothesis set quality on the review process. Behavioral Research In Accounting 20(1): 1-12.

Asare, S. K. and L. S. McDaniel. 1996. The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. The Accounting Review (April): 139-159. (JSTOR link).

Asare, S. K., C. M. Haynes and J. G. Jenkins. 2007. The effects of client and preparer risk factors on workpaper review effectiveness. Behavioral Research In Accounting (19): 1-17.

Ashbaugh, H., R. LaFond and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review (July): 611-639. (JSTOR link).

Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428. (JSTOR link).

Ashton, A. H. 1991. Experience and error frequency knowledge as potential determinants of audit expertise. The Accounting Review (April): 218-239. (JSTOR link). (Part of a forum on cognitive research in auditing).

Ashton, A. H. and R. H. Ashton. 1988. Sequential belief revision in auditing. The Accounting Review (October): 623-641. (JSTOR link).

Ashton, R. H. 1974. An experimental study of internal control judgments. Journal of Accounting Research (Spring): 143-157. (JSTOR link).

Ashton, R. H. and A. M. Cianci. 1998. Contributions of the "Research opportunities in auditing" program: An empirical assessment. Accounting Horizons (June): 120-138.

Ashton, R. H. and P. R. Brown. 1980. Descriptive modeling of auditors' internal control judgments: Replication and extension. Journal of Accounting Research (Spring): 269-277. (JSTOR link).

Ashton, R. H. and R. E. Hylas. 1980. The return of "problem" confirmation requests by the U. S. Postal Service. The Accounting Review (October): 649-657. (JSTOR link).

Ashton, R. H., J. J. Willingham and R. K. Elliott. 1987. An empirical analysis of audit delay. Journal of Accounting Research (Autumn): 275-292. (JSTOR link).

Asthana, S. 2001. The impact of regulatory and audit environment on managers' discretionary accounting choices: The case of SFAS No. 106. Accounting and the Public Interest (1): 73-96.

Avellanet, A. Wayne. 2003. Is what-you-see really what-you-got? Strategic Finance (September): 24-28. (Audit methodology).

Ayers, S. and S. E. Kaplan. 1993. An examination of the effect of hypothesis framing on auditors' information choices in an analytical procedure task. Abacus 29(2): 113-130.

Baber, W. R. 1983. Toward understanding the role of auditing in the public sector. Journal of Accounting and Economics (5): 213-227.

Baber, W. R., E. H. Brooks and W. E. Ricks. 1987. An empirical investigation of the market for audit services in the public sector. Journal of Accounting Research (Autumn): 293-305. (JSTOR link).

Bagnoli, M., M. Penno and S. G. Watts. 2001. Auditing in the presence of outside sources of information. Journal of Accounting Research (December): 435-447. (JSTOR link).

Bailey, A. D. Jr. 2000. Discussion of AICPA/CICA SYSTRUST™ principles and criteria. Journal of Information Systems (Supplement): 9-16.

Bailey, A. D. Jr. and D. L. Jensen. 1977. A note on the interface between compliance and substantive tests. Journal of Accounting Research (Autumn): 293-299. (JSTOR link).

Bailey, A. D. Jr., A. B. Whinston and P. T. Zacarias. 1989. Knowledge representation theory and the design of auditable office information systems. Journal of Information Systems (Spring): 1-28.

Bailey, A. D. Jr., G. L. Duke, J. Gerlach, C. Ko, R. D. Meservy and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review (April): 186-201. (JSTOR link).

Bailey, A. D. Jr., K. Hackenbrack, P. De and J. Dillard. 1987. Artificial intelligence, cognitive science, and computational modeling in auditing research: A research approach. Journal of Information Systems (Spring): 20-40.

Bailey, A. D. Jr., W. J. Boe and T. Schnack. 1974. The audit staff assignment problem: A comment. The Accounting Review (July): 572-574. (JSTOR link).

Bailey, G. D. 1950. Current auditing problems. The Accounting Review (April): 125-132. (JSTOR link).

Bailey, K. E. III, J. H. Bylinski and M. D. Shields. 1983. Effects of audit report wording changes on the perceived message. Journal of Accounting Research (Autumn): 355-370. (JSTOR link).

Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages. The Accounting Review (October): 882-896. (JSTOR link).

Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review (January): 141-146. (JSTOR link).

Baiman, S. 1979. Discussion of auditing: Incentives and truthful reporting. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 25-29. (JSTOR link).

Baiman, S. 1991. Discussion of conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 55-59. (JSTOR link).

Baiman, S., J. H. Evans III and J. Noel. 1987. Optimal contracts with a utility-maximizing auditor. Journal of Accounting Research (Autumn): 217-244. (JSTOR link).

Baiman, S., J. H. Evans III and N. J. Nagarajan. 1991. Collusion in auditing. Journal of Accounting Research (Spring): 1-18. (JSTOR link).

Bainbridge, D. R. and J. W. Paul. 1986. Relating audit and internal control objectives: A missing step in specifying compliance tests. Journal of Accounting Education 4(2): 63-74.

Baker, J. M. 1942. Examination of books and records for use in a criminal trial. The Accounting Review (April): 150-156 . (JSTOR link).

Baker, R. L. and R. M. Copeland. 1979. Evaluation of the stratified regression estimator for auditing accounting populations. Journal of Accounting Research (Autumn): 606-617. (JSTOR link).

Balachandran, B. V. and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review (October): 801-812. (JSTOR link).

Balachandran, B. V. and R. T. S. Ramakrishnan. 1980. [Discussion of internal control and external auditing for incentive compensation schedules]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 182-183. (JSTOR link).

Balachandran, B. V. and R. T. S. Ramakrishnan. 1980. 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): 140-171. (JSTOR link).

Balachandran, B. V. and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126. (JSTOR link).

Balachandran, K. R. and R. E. Steuer. 1982. An interactive model for the CPA firm audit staff planning problem with multiple objectives. The Accounting Review (January): 125-140. (JSTOR link).

Ball, R., R. G. Walker and G. P. Whittred. 1979. Audit qualifications and share prices. Abacus 15(1): 23-34.

Ballas, A. A. 1998. The creation of the auditing profession in Greece. Accounting, Organizations and Society 23(8): 715-736.

Ballou, B. and J. M. Mueller. 2005. Helecome Communications: Considering fraud risk on an engagement before and after analyzing a key business process. Issues In Accounting Education (February): 99-118.

Ballou, B., J. Cashell and D. L. Heitger. 2008. Alternatives for addressing major challenges in teaching introductory auditing courses. Journal of Accounting Education 26(4): 231-244.

Balvers, R. J., B. McDonald and R. E. Miller. 1988. Underpricing of new issues and the choice of auditor as a signal of investment banker reputation. The Accounting Review (October): 605-622. (JSTOR link).

Balwin-Morgan, A. 1993. The impact of expert system audit tools on auditing firms in the year 2001. A Delphi investigation. Journal of Information Systems (Spring): 16-34.

Bamber, E. M. 1983. Expert judgment in the audit team: A source reliability approach. Journal of Accounting Research (Autumn): 396-412. (JSTOR link).

Bamber, E. M. and D. Snowball. 1988. An experimental study of the effects of audit structure in uncertain task environments. The Accounting Review (July): 490-504. (JSTOR link).

Bamber, E. M. and R. A. Stratton. 1997. The information content of the uncertainty-modified audit report: Evidence from bank loan officers. Accounting Horizons (June): 1-11.

Bamber, E. M., D. Snowball and R. M. Tubbs. 1989. Audit structure and its relation to role conflict and role ambiguity: An empirical investigation. The Accounting Review (April): 285-299. (JSTOR link).

Bamber, E. M., M. C. Hill and R. T. Watson. 1998. Audit groups and group support systems: A framework and propositions for future research. Journal of Information Systems (Fall): 45-73.

Bamber, E. M., R. J. Ramsay and R. M. Tubbs. 1997. An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing. Accounting, Organizations and Society 22(3-4): 249-268.

Bame-Aldred, C. W. and T. Kida. 2007. A comparison of auditor and client initial negotiation positions and tactics. Accounting, Organizations and Society 32(6): 497-511.

Bar-Yosef, S. and B. Sarath. 2005. Auditor size, market segmentation and litigation patterns: A theoretical analysis. Review of Accounting Studies 10(1): 59-92.

Barefield, R. M. 1975. The Impact of Audit Frequency on the Quality of Internal Control. Studies in Accounting Research (11). American Accounting Association.

Barkman, A. 1977. Within-item variation: A stochastic approach to audit uncertainty. The Accounting Review (April): 450-464. (JSTOR link).

Barkman, A. I. 1978. Within-item variation: A stochastic approach to audit uncertainty - A reply. The Accounting Review (October): 993-996. (JSTOR link).

Barlas, S. 2008. Just the beginning. Strategic Finance (November): 34-37. (Long term effects of the $700 billion bailout).

Barr, A. 1962. Accounting and auditing preparation for public offering of securities. N.A.A. Bulletin (February): 17-30.

Barrett, M. D. J. Cooper and K. Jamal. 2005. Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society 30(1): 1-24.

Barrett, M. J., W. H. Beaver, W. W. Cooper, J. A. Milburn, D. Solomons and D. P. Tweedie. American Accounting Association Committee on Accounting and Auditing Measurement, 1989-90. Accounting Horizons (September): 81-105.

Barron, O., J. Pratt and J. D. Stice. 2001. Misstatement direction, litigation risk, and planned audit investment. Journal of Accounting Research (December): 449-462. (JSTOR link). 

Bartlett, R. W. 1991. A heretical challenge to the incantations of audit independence. Accounting Horizons (March): 11-16.

Bartov, E., F. A. Gul, and J. S. L. Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics (December): 421-452.

Basioudis, I. G., E. Papakonstantinou and M. A. Geiger. 2008. Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom. Abacus 44(3): 284-309.

Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.

Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).

Beach, L. R. and J. R. Frederickson. 1989. Image theory: An alternative description of audit decisions. Accounting, Organizations and Society 14(1-2): 101-112.

Bean, M. A. 1989. Audit standards: An overview. Management Accounting (December): 46-49.

Beasley, M. S., F. A. Buckless, S. M. Glover and D. F. Prawitt. 2005. Auditing Cases (3rd Edition). Prentice Hall.

Beatty, R. P. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review (October): 693-709. (JSTOR link).

Beatty, R. P. 1993. The economic determinants of auditor compensation in the initial public offerings market. Journal of Accounting Research (Autumn): 294-302. (JSTOR link).

Beck, P. J. 1980. A critical analysis of the regression estimator in audit sampling. Journal of Accounting Research (Spring): 16-37. (JSTOR link).

Beck, P. J. and I. Solomon. 1985. Sampling risks and audit consequences under alternative testing approaches. The Accounting Review (October): 714-723. (JSTOR link).

Beck, P. J., I. Solomon and L. A. Tomassini. 1985. Subjective prior probability distributions and audit risk. Journal of Accounting Research (Spring): 37-56. (JSTOR link).

Bedard, J. 1989. Expertise in auditing: Myth or reality? Accounting, Organizations and Society 14(1-2): 113-131.

Bedard, J. C. and S. F. Biggs. 1991. Pattern recognition, hypotheses generation, and auditor performance in an analytical task. The Accounting Review (July): 622-642. (JSTOR link).

Bedard, J. C., C. Jackson, M. L. Ettredge and K. M. Johnstone. 2003. The effect of training on auditors' acceptance of an electronic work system. International Journal of Accounting Information Systems 4(4): 227-250.

Bedard, J. C., C. M. Jackson and L. Graham. 2005. Issues and risks in performing SysTrust® engagements: Implications for research and practice. International Journal of Accounting Information Systems 6(1): 55-79.

Beelde, I. D. 2002. Creating a profession 'out of nothing'? The case of the Belgian auditing profession. Accounting, Organizations and Society 27(4-5): 447-470.

Behn, B. K., D. L. Searcy and J. B. Woodroof. 2006. A within firm analysis of current and expected future audit lag determinants. Journal of Information Systems (Spring): 65-86.

Behn, B. K., J. V. Carcello, D. R. Hermanson and R. H. Hermanson. 1997. The determinants of audit client satisfaction among clients of big 6 firms. Accounting Horizons (March): 7-24.

Beights, D. M. 1955. Municipal auditing standards. The Accounting Review (July): 421-427. (JSTOR link).

Bell, T. B. 1994. Discussion of auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 31-38. (JSTOR link).

Bell, T. B. and R. H. Tabor. 1991. Empirical analysis of audit uncertainty qualifications. Journal of Accounting Research (Autumn): 350-370. (JSTOR link).

Bell, T. B., W. R. Landsman and D. A. Shackelford. 2001. Auditors' perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research (June): 35-43. (JSTOR link).

Bell, W. H. 1919. Audit working papers. Journal of Accountancy (August): 104-112.

BeMiller, S. M., R. Wirtz and D. L. Lindberg. 2009. Sky Scientific, Inc.: An auditing minefield. Issues In Accounting Education (May): 219-236.

Benington, H. 1916. Limitations. Journal of Accountancy (May): 333-343. (Limitations of the auditor).

Bennett, R. J. 1912. Audit of a building and loan association. Journal of Accountancy (July): 1-18.

Berenson, A. 2003. The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America. Random House.

Beretvas, A. 1951. Case study in auditing procedure casualty (automobile) insurance company. The Accounting Review (January): 80-87. (JSTOR link).

Beretvas, A. 1952. Case study in auditing procedure: (Real estate & personal property tax). The Accounting Review (April): 210-214. (JSTOR link).

Berg, J. E. 1991. Discussion of the impact of MAS on auditors' independence: An experimental markets study. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 99-106. (JSTOR link).

Berry, L. E., G. B. Harwood and J. L. Katz. 1987. Performance of auditing procedures by governmental auditors: Some preliminary evidence. The Accounting Review (January): 14-28. (JSTOR link).

Berryman, R. G. 1960. Auditing standards and the law. The Accounting Review (January): 70-80. (JSTOR link).

Bevis, H. W. 1957. Streamlining auditing techniques. The Accounting Review (January): 26-32. (JSTOR link). 

Bharadwaj, A., V. Karan, R. K. Mahapatra, U. S. Murthy and A. S. Vinze. 1994. APX:  An integrated knowledge based system to support audit planning. International Journal of Intelligent Systems in Accounting, Finance, and Management 3(3): 149-164.

Bhattacharjee, S., T. Kida and D. M. Hanno. 1999. The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments. Journal of Accounting Research (Spring): 83-100. (JSTOR link).

Biggs, S. F. and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review (October): 607-633. (JSTOR link).

Biggs, S. F. and T. J. Mock. 1983. An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions. Journal of Accounting Research (Spring): 234-255. (JSTOR link).

Biggs, S. F., T. J. Mock and P. R. Watkins. 1988. Auditor's use of analytical review in audit program design. The Accounting Review (January): 148-161. (JSTOR link).

Bishop, G. L. 1914. Savings bank audits. Journal of Accountancy (February): 97-114.

Blackwell, D. W., T. R. Noland and D. B. Winters. 1998. The value of auditor assurance: Evidence from loan pricing. Journal of Accounting Research (Spring): 57-70. (JSTOR link).

Blakeney, R. N. W. E. Holland and M. T. Matteson. 1976. The auditor-auditee relationship: Some behavioral considerations and implications for auditing education. The Accounting Review (October): 899-906. (JSTOR link).

Blinn, M. M. 1977. Detecting management fraud: Putting one past the auditors? Management Accounting (May): 20-22.

Blocher, E. 1978. Sampling for integrated audit objectives - A comment. The Accounting Review (July): 766-772. (JSTOR link).

Blocher, E. 1979. Performance effects of different audit staff assignment strategies. The Accounting Review (July): 563-573. (JSTOR link).

Blocher, E. and J. C. Robertson. 1976. Bayesian sampling procedures for auditors: Computer-assisted instruction. The Accounting Review (April): 359-363. (JSTOR link).

Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90. (JSTOR link).

Bloomfield, R. 1999. Discussion of an experimental investigation of auditor-auditee interaction under ambiguity. Journal of Accounting Research (Studies on Credible Financial Reporting): 157-165. (JSTOR link).

Bloomfield, R. J. 1997. Strategic dependence and the assessment of fraud risk: A laboratory study. The Accounting Review (October): 517-538. (JSTOR link).

Blough, C. G. 1949. Auditing standards and procedures. The Accounting Review (July):  265-271. (JSTOR link).

Blum, J. D. 1977. Newly emerging standards of auditor responsibility: A comment. The Accounting Review (January): 257-258. (JSTOR link).

Boatsman, J. R. and G. M. Crooch. 1975. An example of controlling the risk of a type II error for substantive tests in auditing. The Accounting Review (July): 610-615. (JSTOR link).

Boatsman, J. R., L. P. Grasso, M. B. Ormiston and J. H. Reneau. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 148-156. (JSTOR link). (Part of a forum on laboratory markets and auditing research).

Bockus, K. and F. Gigler. 1998. A theory of auditor resignation. Journal of Accounting Research (Autumn): 191-208. (JSTOR link).

Bonner, S. E. 1990. Experience effects in auditing: The role of task-specific knowledge. The Accounting Review (January): 72-92. (JSTOR link).

Bonner, S. E. 1994. A model of the effects of audit task complexity. Accounting, Organizations and Society 19(3): 213-234.

Bonner, S. E. and B. L. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 1-20. (JSTOR link).

Bonner, S. E. and P. L. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review (January): 157-178. (JSTOR link).

Bonner, S. E., R. Libby and M. W. Nelson. 1996. Using decision aids to improve auditors' conditional probability judgments. The Accounting Review (April): 221-240. (JSTOR link).

Bonner, S. E., R. Libby and M. W. Nelson. 1997. Audit category knowledge as a precondition to learning from experience. Accounting, Organizations and Society 22(5): 387-410.

Bonner, S. E., Z. Palmrose and S. M. Young. 1998. Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. The Accounting Review (October): 503-532. (JSTOR link).

Boritz, J. E. 1986. The effect of research method on audit planning and review judgments. Journal of Accounting Research (Autumn): 335-348. (JSTOR link).

Boritz, J. E. and J. E. Hunton. 2002. Investigating the impact of auditor-provided systems reliability assurance on potential service recipients. Journal of Information Systems (Spring Supplement): 69-87.

Borth, D. 1964. Audit of a governmental cost reduction program. N.A.A. Bulletin (August): 49-52 .

Borth, D. and A. H. Winakor. 1935. Some reflections of the scope of auditing. The Accounting Review (June): 174-184 . (JSTOR link).

Borthick, A. F. and J. E. Kiger. 2003. Designing audit procedures when evidence is electronic: The case of e-ticket travel revenue. Issues In Accounting Education (August): 275-290.

Borthick, A. F., M. B. Curtis and R. S. Sriram. 2006. Accelerating the acquisition of knowledge structure to improve performance in internal control reviews. Accounting, Organizations and Society 31(4-5): 323-342.

Borthick, A. F. and P. L. Bowen. 2008. Auditing system development: constructing the meaning of "systematic and rational" in the context of Legacy code migration. Journal of Information Systems (Spring): 47-62.

Bovee, M., A. Kogan, K. Nelson, R. P. Srivastava and M. A. Vasarhelyi. 2005. Financial reporting and auditing with net knowledge (FRAANK) and extensible business reporting language (XBRL). Journal of Information Systems (Spring): 19-41. 

Bovee, M., M. L. Ettredge, R. P. Srivastava and M. A. Vasarhelyi. 2002. Does the year 2002 XBRL taxonomy accommodate current business financial-reporting practice? Journal of Information Systems (Fall): 165-182.

Bowlin, K. O., J. Hales and S. J. Kachelmeier. 2009. Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions. Review of Accounting Studies 14(1): 63-87.

Bradbury, M. E. and P. Rouse. 2002. An application of data envelopment analysis to the evaluation of audit risk. Abacus 38(2): 263-279.

Bradshaw, M. T., S. A. Richardson and R. G. Sloan. 2001. Do analysts and auditors use information in accruals? Journal of Accounting Research (June): 45-74. (JSTOR link).

Brandon, D. M. and J. M. Mueller. 2006. The influence of client importance on juror evaluation of auditor liability. Behavioral Research in Accounting (18): 1-18.

Braun, R. L. 2000. The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting. Accounting, Organizations and Society 25(3): 243-259.

Braun, R. L. and H. L. Stallworth. 2009. If you need love, get a puppy: A case study on professional skepticism and auditor independence. Issues In Accounting Education (May): 237-252.

Brighton, G. D. 1954. Aid to management beyond the audit. The Accounting Review (October): 584-590. (JSTOR link).

Briloff, A. J. 1995. Review of Strengthening the professionalism of the independent auditor, report to the public oversight board of the SEC practice section. Accounting Horizons (September): 125-130.

Brocheler, V., S. Maijoor and A. van Witteloostuijn. 2004. Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992. Accounting, Organizations and Society 29(7): 627-646.

Brockway, W. B. 1907. Reporting a street railway examination (From a client's point of view). Journal of Accountancy (May): 16-22.

Brockway, W. B. 1910. The electric railway auditor, his duties and relation to the organization. Journal of Accountancy (February): 253-262.

Brooker, R. P. and J. J. Staunton. 1966. On the independence of auditors. Abacus 2(2): 172-179.

Brooks, L. J. Jr. 1980. An attitude survey approach to the social audit: The Southam Press experience. Accounting, Organizations and Society 5(3): 341-355.

Brown, C. D. and K. Raghunandan. 1995. Audit quality in audits of federal programs by non-federal auditors. Accounting Horizons (September): 1-10.

Brown, C. D. and K. Raghunandan. 1997. Audit quality in audits of federal programs by non-federal auditors: A reply. Accounting Horizons (March): 72-75.

Brown, C. D. and P. Burnaby. 1988. The evolution of the single audit: A 20-year process. Accounting Horizons (June): 47-52.

Brown, C. E. and D. S. Murphy. 1990. The use of auditing expert systems in public accounting. Journal of Information Systems (Fall): 63-72.

Brown, C. E. and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review (January): 100-119. (JSTOR link).

Brown, C. E., J. A. Wong and A. A. Baldwin. 2007. A review and analysis of the existing research streams in continuous auditing. Journal of Emerging Technologies in Accounting (4): 1-28.

Brown, C. E., M. E. Peecher and I. Solomon. 1999. Auditors' hypothesis testing in diagnostic inference tasks. Journal of Accounting Research (Spring): 1-26. (JSTOR link).

Brown, H. L. 1969. Current problems of real-time auditing. Management Accounting (May): 53-54.

Brown, H. L. 1972. Auditing computer systems. Management Accounting (September): 23-26.

Brown, H. L. and A. M. Wright. 2008. Negotiation research in auditing. Accounting Horizons (March): 91-109.

Brown, P. R. 1983. Independent auditor judgment in the evaluation of internal audit functions. Journal of Accounting Research (Autumn): 444-455. (JSTOR link).

Brown, R. G. 1962. Changing audit objectives and techniques. The Accounting Review (October): 696-703. (JSTOR link).

Brozovsky, J. A. and F. M. Richardson. 1998. The effects of information availability on the benefits accrued from enhancing auditing firm reputation. Accounting, Organizations and Society 23(8): 767-779.

Bryan, B. J. and L. M. Smith. 1997. Faculty perspectives of auditing topics. Issues In Accounting Education (Spring): 1-14. (Survey).

Buchanan, R. S. 1907. Security-holders should demand independent audits. Journal of Accountancy (June): 92-97.

Buckless, F. A. L. R. Ingraham and J. G. Jenkins. 2004. Comprehensive Assurance & Systems Tool: An Integrated Practice Set. Prentice Hall.

Buckley, J. W. 1966. Operational audits by public accountants. Abacus 2(2): 159-171.

Buckley, J. W. 1969. Discussion of the visibility of the auditor's disclosure of deviance from APB opinion: An empirical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 19-25. (JSTOR link).

Buist, G. B. 1922. Purposes and limitations of a balance-sheet audit. Journal of Accountancy (September): 182-189.

Burdick, R. K. and J. H. Reneau. 1978. Within-item variation: A stochastic approach to audit uncertainty - A comment. The Accounting Review (October): 989-992. (JSTOR link).

Burgher, P. H. 1964. Pert and the auditor. The Accounting Review (January): 103-120. (JSTOR link).

Burgstahler, D. and J. Jiambalvo. 1986. Sample error characteristics and projection of error to audit populations. The Accounting Review (April): 233-248. (JSTOR link).

Burkhardt, D. C. 1973. The annual audit. Management Accounting (September): 22-26.

Butler, M., A. J. Leone and M. Willenborg. 2004. An empirical analysis of auditor reporting and its association with abnormal accruals. Journal of Accounting and Economics (June): 139-165. 

Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526. (JSTOR link).

Butler, S. A. 1986. Anchoring in the judgmental evaluation of audit samples. The Accounting Review (January): 101-111. (JSTOR link).

Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research (Autumn): 315-330. (JSTOR link).

Butterworth, J. E. 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): 172-176. (JSTOR link).

Byrnes, T. W. 1935. The auditing laboratory at Columbia University. The Accounting Review (September): 295-298. (JSTOR link).

Calderon, T. G. and J. J. Cheh. 2002. A roadmap for future neural networks research in auditing and risk assessment. International Journal of Accounting Information Systems 3(4): 203-236.

Calderon, T. G., A. Chandra and J. J. Cheh. 2006. Modeling an intelligent continuous authentication system to protect financial information resources. International Journal of Accounting Information Systems 7(2): 91-109.

Calegari, M. J., J. W. Schatzberg and G. R. Sevcik. 1998. Experimental evidence of differential auditor pricing and reporting strategies. The Accounting Review (April): 255-275. (JSTOR link).

Campfield, W. L. 1957. A blueprint for appraising and guiding audit staff. The Accounting Review (October): 625-629. (JSTOR link).

Caramanis, C. and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting and Economics (March): 116-138.

Carcello, J. V. and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review (October): 453-467. (JSTOR link).

Carcello, J. V. and T. L. Neal. 2003. Audit committee characteristics and auditor dismissals following "new" going-concern reports. The Accounting Review (January): 95-117. (JSTOR link).

Carcello, J. V. and Z. Palmrose. 1994. Auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 1-30. (JSTOR link).

Carcello, J. V., C. W. Hollingsworth and T. L. Neal. 2006. Audit committee financial experts: A closer examination using firm designations. Accounting Horizons (December): 351-373.

Carcello, J. V., D. R. Hermanson and H. F. Huss. 1996. Inappropriate audit partner behavior: Views of partners and senior managers. Behavioral Research In Accounting (8 Supplement): 245-268.

Carcello, J. V., D. R. Hermanson and T. L. Neal. 2002. Disclosures in audit committee charters and reports. Accounting Horizons (December): 291-304.

Carcello, J. V., J. C. Bedard and D. R. Hermanson. 2009. Responses of the American Accounting Association's tracking team to the recommendations of the advisory committee on the auditing profession. Accounting Horizons (March): 69-84.

Carcello, J. V., J. E. Copeland Jr., R. H. Hermanson and D. H. Turner. 1991. A public accounting career: The gap between student expectations and accounting staff experiences. Accounting Horizons (September): 1-11. (Survey of Beta Alpha Psi members before and after employment).

Carey, P. J, M. A. Geiger and B. T. O'Connell. 2008. Costs associated with going-concern-modified audit opinions: An analysis of the Australian audit market. Abacus 44(1): 61-81.

Carmichael, D. R. 1979. Discussion of a judgment-based definition of materiality. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 136-138. (JSTOR link).

Carmichael, D. R. 1995. Review of The audit agenda. Accounting Horizons (December): 143-148.

Carmichael, D. R. 2004. The PCAOB and the social responsibility of the independent auditor. Accounting Horizons (June): 127-133. (PCAOB refers to the Public Company Accounting Oversight Board).

Carmichael, D. R. and R. J. Swieringa. 1968. The compatibility of auditing independence and management services - An identification of issues. The Accounting Review (October): 697-705. (JSTOR link).

Carnaghan, C. 2002. Discussion of Holistic, continuous assurance integration: e-business opportunities and challenges. Journal of Information Systems (Spring Supplement): 25-27.

Carnaghan, C. 2004. Discussion of IT assurance competencies. International Journal of Accounting Information Systems 5(2): 267-273.

Carnaghan, C. 2006. Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison. International Journal of Accounting Information Systems 7(2): 170-204.

Carpenter, B. W. and M. W. Dirsmith. 1992. Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective. Accounting, Organizations and Society 17(8): 709-739.

Carpenter, B. and M. Dirsmith. 1993. Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective. Accounting, Organizations and Society 18(1): 41-63.

Carpenter, B. W., M. W. Dirsmith and P. P. Gupta. 1994. Materiality judgments and audit firm culture: Social-behavioral and political perspectives. Accounting, Organizations and Society 19(4-5): 355-380.

Carter, J. G. 1952. A suggested supplement to audit test programs. The Accounting Review (January): 89-93. (JSTOR link).

Cash, J. I. Jr., A. D. Bailey, Jr. and A. B. Whinston. 1977. A survey of techniques for auditing EDP-based accounting information systems. The Accounting Review (October): 813-832. (JSTOR link).

Cashell, J. D. 1995. The effects of SAS No. 55 on audits of small businesses. Accounting Horizons (September): 11-22.

Cattanach, R. L. and G. W. Hanbery. 1973. Audit planning: An application of network analysis. The Accounting Review (July): 609-611. (JSTOR link).

Causey, D. Y. Jr. 1973. Foreseeability as a determinant of audit responsibility. The Accounting Review (April): 258-267. (JSTOR link).

Causey, D. Y. Jr. 1976. Newly emerging standards of auditor responsibility. The Accounting Review (January): 19-30. (JSTOR link).

Causey, D. Y. Jr. 1977. Newly emerging standards of auditor responsibility: A reply. The Accounting Review (January): 259-260. (JSTOR link).

Cenker, W. J. and A. L. Nagy. 2004. Do audit charters need a reality check? Strategic Finance (January): 49-53.

Cenker, W. J. and A. L. Nagy. 2008. Auditor resignations and auditor industry specialization. Accounting Horizons (September): 279-295.

Chambers, R. J. 1966. Accounting and analytical methods: A review article. Journal of Accounting Research (Spring): 101-118. (JSTOR link).

Champlain, J. J. 2003. Auditing Information Systems. John Wiley & Sons.

Chan, D. K. and K. Wong. 2002. Scope of auditors' liability, audit quality, and capital investment. Review of Accounting Studies 7(1): 97-122.

Chan, K. H., K. Z. Lin and P. L. Mo. 2006. A political-economic analysis of auditor reporting and auditor switches. Review of Accounting Studies 11(1): 21-48.

Chaney, P. K., D. C. Jeter and P. E. Shaw. 1997. Client-auditor realignment and restrictions on auditor solicitation. The Accounting Review (July): 433-453. (JSTOR link).

Chaney, P. K., K. L. Philipich. 2002. Shredded reputation: The cost of audit failure. Corporate Financial Reporting and the Market for Independent Auditing: Contemporary Research. Journal of Accounting Research (September): 1221-1245. (JSTOR link). 

Charnes, A. and W. W. Cooper. 1980. Auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 87-107.

Charnes, A., H. J. Davidson and K. Kortanek. 1964. On a mixed-sequential estimating procedure with application to audit tests in accounting. The Accounting Review (April): 241-250. (JSTOR link).

Cheney, G. 1999. Cyberfraud and computer crime. Strategic Finance (November): 38-43.

Chewning, G., K. Pany and S. Wheeler. 1989. Auditor reporting decisions involving accounting principle changes: Some evidence on materiality thresholds. Journal of Accounting Research (Spring): 78-96. (JSTOR link).

Choi, S. K. and D. C. Jeter. 1992. The effects of qualified audit opinions on earnings response coefficients. Journal of Accounting and Economics (June-September): 229-247.

Choo, F. 1989. Cognitive scripts in auditing and accounting behavior. Accounting, Organizations and Society 14(5-6): 481-493.

Choo, F. 1996. Auditors' knowledge content and judgment performance: A cognitive script approach. Accounting, Organizations and Society 21(4): 339-359.

Choo, F. and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review (July): 464-485. (JSTOR link).

Chow, C. W. 1982. The demand for external auditing: Size, debt and ownership influences. The Accounting Review (April): 272-291. (JSTOR link).

Chow, C. W. and S. J. Rice. 1982. Qualified audit opinions and auditor switching. The Accounting Review (April): 326-335. (JSTOR link).

Christ, M. Y. 1993. Evidence on the nature of audit planning problem representations: An examination of auditor free recalls. The Accounting Review (April): 304-322. (JSTOR link).

Chrysler, E. and D. E. Keller. 1988. Preventing computer fraud. Management Accounting (April): 28-32.

Chung, H. and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review (October): 931-955. (JSTOR link).

Church, B. K., S. M. Davis and S. A. McCracken. 2008. The auditor's reporting model: A literature overview and research synthesis. Accounting Horizons (March): 69-90.

Churchill, N. C. 1966. Audit recommendations and management auditing: A case study and some remarks. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 128-151. (JSTOR link).

Churyk, T., C. Lee and B. D. Clinton. 2008. Can we detect fraud earlier? Strategic Finance (October): 50-54.

Clarkson, P. M. and D. A. Simunic. 1994. The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets. Journal of Accounting and Economics (January): 207-228.

Cleveland, F. A. 1906. Advantages of an independent railway audit to the investor. Journal of Accountancy (March): 386-395.

Cohen, E. E. 2004. Discussion of a continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 165-168.

Cohen, J. and T. Kida. 1989. The impact of analytical review results, internal control reliability, and experience on auditors' use of analytical review. Journal of Accounting Research (Autumn): 263-276. (JSTOR link).

Cohen, J., L. M. Gaynor, G. Krishnamoorthy and A. M. Wright. 2007. Auditor communication with the audit committee and the board of directors: Policy recommendations and opportunities for future research. Accounting Horizons (June): 165-187.

Cohen, J. R., G. Krishnamoorthy and A. M. Wright. 2005. Dynamic Data: Corporate governance and auditors' evaluation of accounting estimates. Issues In Accounting Education (February): 119-128.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note). 

Colbert, J. L. 1987. Audit risk - Tracing the evolution. Accounting Horizons (September): 49-57.

Colbert, J. L. 1988. Inherent risk: An investigation of auditor's judgments. Accounting, Organizations and Society 13(2): 111-121.

Colbert, J. L. 2007. Be prepared! Strategic Finance (April): 39-43. (Related to auditing and the AICPA's eight risk assessment standards).

Coller, M., G. W. Harrison, E. A. Spiller Jr. 2004. Mooresville Honda Company: A case in forensic accounting. Journal of Accounting Education 22(1): 69-94.

Colley, F. G. 1924. Auditing. Journal of Accountancy (December): 473-474.

Collins, J. H. and R. D. Plumlee. 1991. The taxpayer's labor and reporting decision: The effect of audit schemes. The Accounting Review (July): 559-576. (JSTOR link). (Part of a forum on reporting and auditing tax compliance).

Collins, S. P. 1985. Who audits the auditors? Management Accounting (June): 24-27.

Committee on Auditing 1972-73: Report. 1974. The Accounting Review (Supplement): 157-175. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Basic Auditing Concepts. 1973. A Statement of Basic Auditing Concepts. Studies in Accounting Research (6). American Accounting Association.

Cooper, E. H. 1914. Value of use of color in making and verifying accounting records. Journal of Accountancy (April): 290-293.

Copley, P. A., J. J. Gaver and K. M. Gaver. 1995. Simultaneous estimation of the supply and demand of differentiated audits: Evidence from the municipal audit market. Journal of Accounting Research (Spring): 137-155. (JSTOR link).

Copley, P. A., M. S. Doucet and K. M. Gaver. 1994. A simultaneous equations analysis of quality control review outcomes and engagement fees for audits of recipients of federal financial assistance. The Accounting Review (January): 244-256. (JSTOR link).

Corless, J. C. 1972. Assessing prior distributions for applying Bayesian statistics in auditing. The Accounting Review (July): 556-566. (JSTOR link).

Corless, J. C. 1975. Comment on assessing prior distributions for applying Bayesian statistics in auditing: A reply. The Accounting Review (January): 158-159. (JSTOR link).

Corless, J. C. and L. M. Parker. 1987. The impact of MAS on auditor independence: An experiment. Accounting Horizons (September): 25-29.

Cox, J. F., R. W. Zmud and S. J. Clark. 1981. Auditing an MRP system. The Academy of Management Journal 24(2): 386-402. (JSTOR link).

Craig, T. R. 1989. Teaching the combined effects of current and prior period unadjusted differences in auditing. Journal of Accounting Education 7(1): 125-132.

Craswell, A., D. J. Stokes and J. Laughton. 2002. Auditor independence and fee dependence. Journal of Accounting and Economics (June): 253-275.

Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review (April): 201-216. (JSTOR link).

Craswell, A. T., J. R. Francis and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics (December): 297-322.

Crawford, L. U. 1915. Defalcations. Journal of Accountancy (August): 112-121. ("A defalcation is defined as an abstraction of money by an officer or agent having it in trust, and a defaulter as one who fails to account for money entrusted to his care. A definition more closely approaching the legal phases of a defalcation would be: The conversion to one's own benefit, with fraudulent intent, of moneys or properties of another held in trust.").

Crockett, J. R. and T. E. McKee. 1988. A graphical approach to teaching the relationship between the evaluation of internal accounting controls and substantive audit testing. Journal of Accounting Education 6(1): 123-130.

Crosby, M. A. 1980. Implications of prior probability elicitation on auditor sample size decisions. Journal of Accounting Research (Autumn): 585-593. (JSTOR link).

Crosby, M. A. 1981. Bayesian statistics in auditing: A comparison of probability elicitation techniques. The Accounting Review (April): 355-365. (JSTOR link).

Croysdale, D. L. 1985. How to get an efficient audit. Management Accounting (June): 28-32.

Cruttenden, P. S. 1960. How much data screening to minimize computer-detected errors? N.A.A. Bulletin (April): 85-89.

Cullinan, C. P. and G. B. Wright. 2003. Cases from the SEC Files: Topics in Auditing. Prentice Hall.

Curka, F. J. 1961. The effect of electronic data processing on auditing. N.A.A. Bulletin (April): 85-93.

Curtis, E. and S. Turley. 2007. The business risk audit - A longitudinal case study of an audit engagement. Accounting, Organizations and Society 32(4-5): 439-461.

Curtis, G. E. 2008. Legal and regulatory environments and ethics: Essential components of a fraud and forensic accounting curriculum. Issues In Accounting Education (November): 535-543.

Curtis, G. E. 2008. The model curriculum in fraud and forensic accounting and economic crime programs at Utica College. Issues In Accounting Education (November): 581-592.

Curtis, M. B. and E. A. Payne. 2008. An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems 9(2): 104-121.

Curtis, M. B., J. G. Jenkins, J. C. Bedard and D. R. Deis. 2009. Auditors' training and proficiency in information systems: A research synthesis. Journal of Information Systems (Spring): 79-96.

Cushing, B. E. and J. K. Loebbecke. 1986. Comparison of Audit Methodologies of Large Accounting Firms. Studies in Accounting Research (26). American Accounting Association.

Cushing, B. E., D. G. Searfoss and R. H. Randall. 1979. [Discussion of materiality allocation in audit planning: A feasibility study]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 239-246. (JSTOR link).

Cushing, B. E., D. G. Searfoss and R. H. Randall. 1979. Materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 172-216. (JSTOR link).

Cyert, R. M. 1957. Test-checking and the poisson distribution - A further comment. The Accounting Review (July): 395-397. (JSTOR link).

Cyert, R. M. and R. M. Trueblood. 1957. Statistical sampling techniques in the aging of accounts receivable in a department store. Management Science (January): 185-195. (JSTOR link).

Cyert, R. M., G. M. Hinckley and R. J. Monteverde. 1960. Statistical sampling in the audit of the Air Force motor vehicle inventory. The Accounting Review (October): 667-673. (JSTOR link).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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).

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).

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).

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 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): 

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).

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.

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).

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.

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.

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

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

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. 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).

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. 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.

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).

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).

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).

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).

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.

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. 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).

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.

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

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.

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.

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

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

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.

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.

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.

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

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).

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).

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.

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.

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.

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. 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.

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.

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).

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.

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).

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.

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

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

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 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. 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.

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.

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

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.

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

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).

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).

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.

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.

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.

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).

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.

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.

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).

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).

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).

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

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.

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

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.

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).

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).

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).

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.

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).

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. 

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

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

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

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.

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. 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.

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).

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).

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

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).

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.

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

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. 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.

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).

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).

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

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

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).

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.

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.

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. 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).

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, 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.

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.

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

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).

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.

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'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.

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).

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

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.

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.

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 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. 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).

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.

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., 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. 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.

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. 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.

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).

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

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

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

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

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.

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.

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.

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

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

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.

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.

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.

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

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.

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.

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. (JSTOR link).

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. 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).

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. 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).

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.

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).

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

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.

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.

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).

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.

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.

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).

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. McGraw Hill Trade.

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

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).

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).

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

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).

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, 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.

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

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.

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

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

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.

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.

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).

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.

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. 

Siedel, G. J. 1991. Decision tree modeling of auditor liability litigation. Accounting Horizons (June): 80-90.

Siegel, P. H. 1987. Auditor performance and educational preparation: An analysis. Issues In Accounting Education (Spring): 127-140.

Sikka, P. 2009. Financial crisis and the silence of the auditors. Accounting, Organizations and Society 34(6-7): 868-873.

Silvers, D. A. 2007. The current state of auditing as a profession: A view from worker-owners. Accounting Horizons (December): 437-444.

Silvoso. J. A. 1972. Committee on Basic Auditing Concepts: Report. The Accounting Review (Supplement): 15-74. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).

Simini, P. 1963. The scope paragraph of the audit report graphically illustrated. The Accounting Review (January): 157-159. (JSTOR link).

Simnett, R. and K. Trotman. 1989. Auditor versus model: Information choice and information processing. The Accounting Review (July): 514-528. (JSTOR link).

Simnett, R. 1996. The effect of information selection, information processing and task complexity on predictive accuracy of auditors. Accounting, Organizations and Society 21(7-8): 699-719.

Simon, D. T. and J. R. Francis. 1988. The effects of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review (April): 255-269. (JSTOR link).

Simpson, C. L. 1944. Case history of twenty-seven government audits. N.A.C.A. Bulletin (September 1): 12-16.

Simpson, C. L. 1955. The Army Audit Agency goes professional. The Accounting Review (July): 463-467. (JSTOR link).

Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research (Spring): 161-190. (JSTOR link).

Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research (Autumn): 679-702. (JSTOR link).

Singer, F. A. 1960. Needed: A glossary to accompany audit reports. The Accounting Review (January): 90-92. (JSTOR link).

Skærbæk, P. 2009. Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer. Accounting, Organizations and Society 34(8): 971-987.

Slavin, N. S. 1977. The elimination of "Scienter" in determining the auditor's statutory liability. The Accounting Review (April): 360-368. (JSTOR link).

Smieliauskas, W. 1985. Sensitivity analysis of the realized risks of auditing with uncertainty concerning internal control evaluations. Journal of Accounting Research (Autumn): 718-739. (JSTOR link).

Smieliauskas, W. 1986. A note on a comparison of Bayesian with non-Bayesian dollar-unit sampling bounds for overstatement errors of accounting populations. The Accounting Review (January): 118-128. (JSTOR link).

Smieliauskas, W. 1986. A simulation analysis of the power characteristics of some popular estimators under different risk and materiality levels. Journal of Accounting Research (Spring): 217-230. (JSTOR link).

Smith, A. 1912. The abuse of the audit in selling securities. Journal of Accountancy (October): 243-253.

Smith, C. D. 1955. Comments on Neter's "Problems in experimenting with the application of statistical techniques in auditing". The Accounting Review (January): 70. (JSTOR link).

Smith, C. H. and R. A. Lanier. 1970. The audit of management: Report on a field study. Management Accounting (June): 24-26, 46.

Smith, C. O. and G. F. Jasper. 1972. Using the computer in audit work. Management Accounting (October): 34-38, 42.

Smith, D. B. 1988. An investigation of Securities and Exchange Commission regulation of auditor change disclosures: The case of Accounting Series Release No. 165. Journal of Accounting Research (Spring): 134-145. (JSTOR link).

Smith, D. L. and F. C. Minter. 2005. Independence - Perception or reality? Strategic Finance (December): 46-51. (Related to audit committees).

Smith, J. M., editor. 1992. Curriculum Innovation: Excellence in Audit Education. American Accounting Association.

Smith, K. J. and R. F. Dombrowski. 1998. An examination of the relationship between author-editor connections and subsequent citations of auditing research articles. Journal of Accounting Education 16(3-4): 497-506.

Smith, M. E. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A comment. The Accounting Review (July): 524-525. (JSTOR link).

Smith, R. and D. Tidrick. 1998. The effect of alternative judicial systems and settlement on auditing. Review of Accounting Studies 2(4): 353-381.

Soffer, L. C. 1993. Compliance with non-rule 203 pronouncements before SAS 69: The case of accounting for greenmail payments. Accounting Horizons (December): 18-32.

Solomon, I. 1982. Probability assessment by individual auditors and audit teams: An empirical investigation. Journal of Accounting Research (Part II, Autumn): 689-710. (JSTOR link).

Solomon, I. and K. T. Trotman. 2003. Experimental judgment and decision research in auditing: The first 25 years of AOS. Accounting, Organizations and Society 28(4): 395-412.

Solomon, I., J. L. Krogstad, M. B. Romney and L. A. Tomassini. 1982. Auditors' prior probability distributions for account balances. Accounting, Organizations and Society 7(1): 27-41.

Solomon, I., M. D. Shields and O. R. Whittington. 1999. What do industry-specialist auditors know? Journal of Accounting Research (Spring): 191-208. (JSTOR link).

Sommer, A. A. Jr. 1991. Auditing audit committees. Accounting Horizons (June): 91-93.

Sorensen, J. E. 1969. Bayesian analysis in auditing. The Accounting Review (July): 555-561. (JSTOR link).

Spires, E. E. 1991. Auditors' evaluation of test-of-control strength. The Accounting Review (April): 259-276. (JSTOR link). (Part of a forum on cognitive research in auditing).

Spires, E. E. and D. D. Williams. 1990. Auditor's adoptions of SAS 58 audit reports. Accounting Horizons (September): 76-82.

Splettstoesser, I. 1999. Information systems controls and auditing: Mathra Tool, Inc. Issues In Accounting Education (May): 285-303.

Sprinkle, G. B. and R. M. Tubbs. 1998. The effects of audit risk and information importance on auditor memory during working paper review. The Accounting Review (October): 475-502. (JSTOR link).

Sriram, R. S. 2008. Discussion of “X-Raying segregation of duties: Support to illuminate an enterprises' immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 94-96.

Srivastava, R. P. 1986. Auditing functions for internal control systems with interdependent documents and channels. Journal of Accounting Research (Autumn): 422-426. (JSTOR link).

Srivastava, R. P. and G. R. Shafer. 1992. Belief-function formulas for audit risk. The Accounting Review (April): 249-283. (JSTOR link).

Srivastava, R. P., T. J. Mock and J. L. Turner. 2009. Bayesian fraud risk formula for financial statement audits. Abacus 45(1): 66-87.

St. Pierre, K. and J. A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review (April): 242-263. (JSTOR link).

Staub, W. A. 1943. Mode of conducting an audit. The Accounting Review (April): 91-98. (JSTOR link).

Steinbart, P. J. 1989. The auditor's responsibility for the accuracy of graphs in annual reports: Some evidence of the need for additional guidance. Accounting Horizons (September): 60-70.

Steinbart, P. J. 2004. Discussion of restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems. International Journal of Accounting Information Systems 5(2): 203-205.

Stephan, F. F. 1960. Faulty advice about statistical sampling - Some comments on "A simplified statistical technique for use in verifying accounts receivable". The Accounting Review (January): 29-32. (JSTOR link).

Stettler, H. F. 1943. Classification of auditing questions. The Accounting Review (October): 293-306. (JSTOR link).

Stettler, H. F. 1954. Auditing standards and competence of evidential matter. The Accounting Review (January): 121-126. (JSTOR link).

Stettler, H. F. 1964. Auditing and accounting systems: A marriage proposal. The Accounting Review (January): 173-175. (JSTOR link).

Stice, J. D. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review (July): 516-533. (JSTOR link).

Stokes, D. J. 1982. The nature and extent of contemporary 'audits' of directors' reports. Abacus 18(1): 70-82.

Stokes, D. J. and G. G. Sullivan. 1988. Auditors' responsibilities for events arising after balance date. Abacus 24(2): 132-144.

Stringer, K. W. 1975. A statistical technique for analytical review. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 1-9. (JSTOR link).

Stringer, K. W. 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): 169-171. (JSTOR link).

Summers, E. L. 1972. The audit staff assignment problem: A linear programming analysis. The Accounting Review (July): 443-453. (JSTOR link).

Summers, E. L. 1974. The audit staff assignment problem: A reply. The Accounting Review (July): 575. (JSTOR link).

Summers, S. L., J. T. Sweeney, and C. M. Wolk. 2000. Problem-solving style and fit in consulting and auditing. Journal of Information Systems (Spring): 1-15. 

Sutton, M. H. 1997. Auditor independence: The challenge of fact and appearance. Accounting Horizons (March): 86-91.

Sutton, S. G. and C. Hampton. 2003. Risk assessment in an extended enterprise environment: redefining the audit model. International Journal of Accounting Information Systems 4(1): 57-73.

Swartz, R. G. 1961. Now - The effect of auditing on EDP. N.A.A. Bulletin (September): 16.

Sweeney, J. T. and R. W. Roberts. 1997. Cognitive moral development and auditor independence. Accounting, Organizations and Society 22(3-4): 337-352.

Swieringa, R. J. 1979. Discussion of a judgment-based definition of materiality. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 139-147. (JSTOR link).

Tabor, R. H. 1983. Internal control evaluations and audit program revisions: Some additional evidence. Journal of Accounting Research (Spring): 348-354. (JSTOR link).

Taffler, R. J., J. Lu and A. Kausar. 2004. In denial? Stock market underreaction to going-concern audit report disclosures. Journal of Accounting and Economics (December): 263-296.

Taggart, H. F. 1926. Problems of real estate auditing. The Accounting Review (December): 37-47. (JSTOR link).

Tamura, H. and P. A. Frost. 1986. Tightening CAV (DUS) bounds by using a parametric model. Journal of Accounting Research (Autumn): 364-371. (JSTOR link).

Tan, H. 1995. Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment. Journal of Accounting Research (Spring): 113-135. (JSTOR link).

Tan, H. 1999. Organizational levels and perceived importance of attributes for superior audit performance. Abacus 35(1): 77-90.

Tan, H. and A. Kao. 1999. Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity. Journal of Accounting Research (Spring): 209-223. (JSTOR link).

Tan, H. and K. Jamal. 2001. Do auditors objectively evaluate their subordinates' work? The Accounting Review (January): 99-110. (JSTOR link).

Tan, H. and K. T. Trotman. 2003. Reviewers' responses to anticipated stylization attempts by preparers of audit workpapers. The Accounting Review (April): 581-604. (JSTOR link).

Tan, H. and R. Libby. 1997. Tacit managerial versus technical knowledge as determinants of audit expertise in the field. Journal of Accounting Research (Spring): 97-113. (JSTOR link).

Tannery, F. F. 1942. Independent municipal auditing. The Accounting Review (October): 363-370. (JSTOR link).

Taussig, R. 1960. Scientific sampling applied to audit testing of inventories. N.A.A. Bulletin (January): 21-34.

Taylor, M. H. 2003. A proposed framework emphasizing auditor reliability over auditor independence. Accounting Horizons (September): 257-266.

Taylor, R. C. 1953. Methods of embezzlement - and protective measures. N.A.C.A. Bulletin (February): 747-754. (Seventeen danger signals and forty-six methods of embezzlement).

Teitlebaum, A. D. and C. F. Robinson. 1975. [Discussion of the real risks in audit sampling]: A reply. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 95-97. (JSTOR link).

Teitlebaum, A. D. and C. F. Robinson. 1975. The real risks in audit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 70-91. (JSTOR link).

Teoh, S. H. 1992. Auditor independence, dismissal threats, and the market reaction to auditor switches. Journal of Accounting Research (Spring): 1-23. (JSTOR link).

Teoh, S. H. and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review (April): 346-366. (JSTOR link).

Terrell, J. H. 1974. A conceptual auditing methodogy - Interrelationships between the financial statements, internal controls, and the audit program. The Accounting Review (January): 176-180. (JSTOR link).

Thomas, H. I. 1914. Accounting and auditing as related to credits. Journal of Accountancy (February): 115-120.

Thulin, F. 1918. Procedure in a bank audit. Journal of Accountancy (September): 191-211.

Thulin, F. A. 1921. Principles of interpretation of accounting data. Journal of Accountancy (December): 415-421.

Tipgos, M. A. 1976. A case against the social audit. Management Accounting (November): 23-26.

Toba, Y. 1975. A general theory of evidence as the conceptual foundation in auditing theory. The Accounting Review (January): 7-24. (JSTOR link).

Toba, Y. 1977. A general theory of evidence as the conceptual foundation in auditing theory: A reply. The Accounting Review (July): 756-758. (JSTOR link).

Toba, Y. 1980. A semantic meaning analysis of the ultimate proposition to be verified by independent auditors. The Accounting Review (October): 604-619. (JSTOR link).

Tolleth, W. R. 1917. Expert testimony by accountants. Journal of Accountancy (August): 88-93.

Touche Ross Foundation and American Accounting Association. 1988. Trueblood - Auditing & Case Studies. 2 Books. American Accounting Association.

Tracy, J. A. 1969. Bayesian statistical methods in auditing. The Accounting Review (January): 90-98. (JSTOR link).

Trombly, R. N. 1961. "Auditing through" EDP equipment. N.A.A. Bulletin (May): 67-72.

Trotman, K. T. 1985. The review process and the accuracy of auditor judgments. Journal of Accounting Research (Autumn): 740-752. (JSTOR link).

Trotman, K. T. and P. W. Yetton. 1985. The effect of the review process on auditor judgments. Journal of Accounting Research (Spring): 256-267. (JSTOR link).

Trotman, K. T. and R. Wood. 1991. A meta-analysis of studies on internal control judgments. Journal of Accounting Research (Spring): 180-192. (JSTOR link).

Trotman, K. T., P. W. Yetton and I. R. Zimmer. 1983. Individual and group judgments of internal control systems. Journal of Accounting Research (Spring): 286-292. (JSTOR link).

Trueblood, R. M. and R. J. Monteverde. 1954. A bibliography on the application of statistical methods to accounting and auditing. The Accounting Review (April): 251-254. (JSTOR link).

Trueger, P. M. 1963. Intensification of auditing of government contracts. N.A.A. Bulletin (March): 39-44.

Trussell, J. M. and J. B. Hoyle. 2005. The Lakeside Company: Case Studies in Auditing (10th Edition). Prentice Hall.

Tsui, J. S. L. and F. A. Gul. 1996. Auditors' behavior in an audit conflict situation: A research note on the role of locus of control and ethical reasoning. Accounting, Organizations and Society 21(1): 41-51.

Tsui, K., E. M. Matsumura and K. Tsui. 1985. Multinomial-Dirichlet bounds for dollar-unit sampling in auditing. The Accounting Review (January): 76-96. (JSTOR link).

Tubbs, R. M. 1992. The effect of experience on the auditor's organization and amount of knowledge. The Accounting Review (October): 783-801. (JSTOR link).

Tubbs, R. M., W. F. Messier, Jr. and W. R. Knechel. 1990. Recency effects in the auditor's belief-revision process. The Accounting Review (April): 452-460. (JSTOR link).

Tucker, J. J. III. 1989. An early contribution of Kenneth W. Stringer: Development and dissemination of the audit risk model. Accounting Horizons (June): 28-37.

Tummins, M. 1954. Test-checking and the Poisson distribution. The Accounting Review (October): 605-613. (Non USF user link).

Tummins, M. and P. Yeargan. 1974. A useful worksheet for preparing audit applications of regression analysis. The Accounting Review (April): 391-394. (JSTOR link).

Turner, C. W. 2001. Accountability demands and the auditor's evidence search strategy: The influence of reviewer preferences and the nature of the response (belief vs. action). Journal of Accounting Research (December): 683-706. (JSTOR link).

Turner, L. E. and J. H. Godwin. 1999. Auditing, earnings management, and international accounting issues at the Securities and Exchange Commission. Accounting Horizons (September): 281-297.

Uecker, W. C., A. P. Brief; W. R. Kinney, Jr. 1981. Perception of the internal and external auditor as a deterrent to corporate irregularities. The Accounting Review (July): 465-478. (JSTOR link).

Ulrich, D. and N. Smallwood. 2004. Capitalizing on capabilities. Harvard Business Review (June): 119-127.

Vance, L. L. 1952. An experience with small random samples in auditing. The Accounting Review (October):  472-474. (JSTOR link).

Vance, L. L. 1960. A review of developments in statistical sampling for accountants. The Accounting Review (January): 19-28. (JSTOR link).

Vance, L. L. 1966. Discussion of professional responsibilities - An empirical suggestion. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 177-180. (JSTOR link).

Vasarhelyi, M. A. and W. T. Lin. 1985. EDP auditing instruction using an interactive generalized audit software. Journal of Accounting Education 3(2): 79-89. 

Vasarhelyi, M. A., M. G. Alles and A. Kogan. 2004. Principles of analytic monitoring for continuous assurance. Journal of Emerging Technologies in Accounting (1): 1-21.

Vermeer, T. E., K. Raghunandan and D. A. Forgione. 2006. The composition of nonprofit audit committees. Accounting Horizons (March): 75-90.

Verschoor, C. C. 1993. U.K. expands role of audit committees. Management Accounting (December): 44-47.

Viator, R. E. 2001. The relevance of transformational leadership to nontraditional accounting services: Information systems assurance and business consulting. Journal of Information Systems (Fall): 99-125.

Viator, R. E. and M. B. Curtis. 1998. Computer auditor reliance on automated and non-automated controls as a function of training and experience. Journal of Information Systems (Spring): 19-30.

Vicknair, D., K. Hickman and K. C. Carnes. 1993. A note on audit committee independence: Evidence from the NYSE on "grey" area directors. Accounting Horizons (March): 53-57.

Vinze, A. S., V. Karan and U. S. Murthy. 1991. A generalizable knowledge-based framework for audit planning expert systems. Journal of Information Systems (Fall): 78-91.

Voss, W. 1930. Corporation auditing requirements under the German commercial law. The Accounting Review (December): 305-307. (JSTOR link).

Wagner, J. W. 1969. EDP and the auditor of the 1970's. The Accounting Review (July): 600-604. (JSTOR link).

Waldow, O. A. 1939. The duties and responsibilities of a bank auditor. N.A.C.A. Bulletin (May 1): 1105-1120.

Walgenbach, P. H. and W. G. Frank. 1971. A simulation model for applying audit-sampling techniques. The Accounting Review (July): 583-588. (JSTOR link).

Walker, R. G. 2004. Gaps in guidelines on audit committees. Abacus 40(2): 157-192.

Waller, W. S. 1993. Auditors' assessments of inherent and control risk in field settings. The Accounting Review (October): 783-803. (JSTOR link).

Waller, W. S. and W. L. Felix Jr. 1984. The auditor and learning from experience: Some conjectures. Accounting, Organizations and Society 9(3-4): 383-406.

Waller, W. S. and W. L. Felix, Jr. 1984. The effects of incomplete outcome feedback on auditors' self-perceptions of judgment ability. The Accounting Review (October): 637-646. (JSTOR link).

Waller, W. S. and W. L. Felix Jr. 1989. Auditors' causal judgments: Effects of forward vs backward inference on information processing. Accounting, Organizations and Society 14(1-2): 179-200.

Waller, W. S. and W. L. Felix, Jr. 1987. Auditors' covariation judgments. The Accounting Review (April): 275-292. (JSTOR link).

Wallin, D. E. 1992. Legal recourse and the demand for auditing. The Accounting Review (January): 121-147. (JSTOR link). (Part of a forum on laboratory markets and auditing research).

Wallman, S. M. H. 1995. The future of accounting and disclosure in an evolving world: The need for dramatic change. Accounting Horizons (September): 81-91.

Wallman, S. M. H. 1996. The future of accounting and financial reporting Part II: The colorized approach. Accounting Horizons (June): 138-148.

Wallman, S. M. H. 1996. The future of accounting, Part III: Reliability and auditor independence. Accounting Horizons (December): 76-97. 

Walton, S. and Inquirer. 1915. Suspected defalcation - Duty of auditor. Journal of Accountancy (April): 319-320.

Wand, Y. and R. Weber. 1989. A model of control and audit procedure change in evolving data processing systems. The Accounting Review (January): 87-107. (JSTOR link).

Wang, K. J. and B. M. Tuttle. 2009. The impact of auditor rotation on auditor-client negotiation. Accounting, Organizations and Society 34(2): 222-243.

Wang, Q., T.J. Wong and L. Xia. 2008. State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics (September): 112-134.

Ward, B. H. 1975. Assessing prior distributions for applying Bayesian statistics in auditing: A comment. The Accounting Review (January): 155-157. (JSTOR link).

Ward, B. H. 1976. An investigation of the materiality construct in auditing. Journal of Accounting Research (Spring): 138-152. (JSTOR link).

Ward, D. D., R. J. Elder and S. C. Kattelus. 1994. Further evidence on the determinants of municipal audit fees. The Accounting Review (April): 399-411. (JSTOR link).

Warren, C. S. 1974. Confirmation informativeness. Journal of Accounting Research (Spring): 158-177. (JSTOR link).

Warren, C. S. 1975. Discussion of a statistical technique for analytical review. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 10-13. (JSTOR link).

Warren, C. S. 1975. Uniformity of auditing standards. Journal of Accounting Research (Spring): 162-176. (JSTOR link).

Warren, C. S. 1980. Uniformity of auditing standards: A replication. Journal of Accounting Research (Spring): 312-324. (JSTOR link).

Watts, J. S. 1990. Discussion of assessing audit risk from errors and irregularities. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 141-147. (JSTOR link).

Weber, J. and M. Willenborg. 2003. Do expert informational intermediaries add value? Evidence from auditors in Microcap IPOs. Journal of Accounting Research (September): 681-720. (JSTOR link).

Weber, R. 1978. Auditor decision making on overall system reliability: Accuracy, consensus, and the usefulness of a simulation decision aid. Journal of Accounting Research (Autumn): 368-388. (JSTOR link).

Weber, R. 1980. Some characteristics of the free recall of computer controls by EDP auditors. Journal of Accounting Research (Spring): 214-241. (JSTOR link).

Weber, R. 1982. Audit trail system support in advanced computer-based accounting systems. The Accounting Review (April): 311-325. (JSTOR link).

Webster, N. E. 1937. The examiner's point of view. The Accounting Review (June): 111-113. (JSTOR link).

Weiner, D. P. 1981. Do private universities need audit committees? Management Accounting (January): 51-53.

Wells, J. T. 2004. Corporate Fraud Handbook: Prevention and Detection. John Wiley & Sons.

Welsh, J. J. 1983. Pre-acquisition audit: Verifying the bottom line. Management Accounting (January): 32-37.

Weston, F. T. 1966. Discussion of audit recommendations and management auditing: A case study and some remarks. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 157-159. (JSTOR link).

Wheeler, S. and K. Pany. 1990. Assessing the performance of analytical procedures: A best case scenario. The Accounting Review (July): 557-577. (JSTOR link).

Wheeler, S., K. Pany and E. Chewning. 1993. Inter-firm differences in propensities to modify audit opinions for Pre-SAS No. 58 accounting principles changes. Accounting Horizons (September): 46-54.

Whisenant, S., S. Sankaraguruswamy and K. Raghunandan. 2003. Evidence on the joint determination of audit and non-audit fees. Journal of Accounting Research (September): 721-744. (JSTOR link).

White, G. T., J. C. Wyer and E. C. Janson. 1988. Peer review: Proposed regulations and current compliance. Accounting Horizons (June): 27-30.

White, H. C. 1973. A leadership audit. Management Accounting (August): 39-41.

Whiting, G. 1920. Payroll audit - The duties of the auditor. Journal of Accountancy (April): 260-265.

Whittington, R., V. B. Ballew and D. Z. Williams. 1984. Selecting an auditor: Times have changed. Management Accounting (February): 62-67.

Whittred, G. P. 1980. Audit qualification and the timeliness of corporate annual reports. The Accounting Review (October): 563-577. (JSTOR link).

Wiedman, C. I. 1999. Instructional case: Detecting earnings manipulation. Issues In Accounting Education (February): 145-176.

Wiggins, C. E. and U. S. Murthy. 1998. Audit implications of future database systems. Internal Auditing, (January/February): 8-18.

Wilcox, K. A. and C. H. Smith. 1977. Role discrepancies and the auditor-client relationship. Accounting, Organizations and Society 2(1): 81-97.

Wild, J. J. and S. F. Biggs. 1990. Strategic considerations for unaudited account values in analytical review. The Accounting Review (January): 227-241. (JSTOR link).

Wilkerson, J. E. Jr. 1987. Selecting experimental and comparison samples for use in studies of auditor reporting decisions. Journal of Accounting Research (Spring): 161-167. (JSTOR link).

Wilkins, M. S. 1997. Technical default, auditors' decisions and future financial distress. Accounting Horizons (December): 40-48.

Wilkinson, G. 1907. How to begin an audit. Journal of Accountancy (March): 376-385.

Wilkinson, G. D. 1953. The administrative audit. N.A.C.A. Bulletin (September): 16-33.

Wilkinson, J. R. and L. D. Doney. 1965. Extending audit and reporting boundaries. The Accounting Review (October): 753-756. (JSTOR link).

Wilks, T. J. 2002. Predecisional distortion of evidence as a consequence of real-time audit review. The Accounting Review (January): 51-71. (JSTOR link).

Wilks, T. J. and M. F. Simbelman. 2004. Using game theory and strategic reasoning concepts to prevent and detect fraud. Accounting Horizons (September): 173-184.

Will, H. J. 1974. Auditing in systems perspective. The Accounting Review (October): 690-706. (JSTOR link).

Willenborg, M. 1999. Empirical analysis of the economic demand for auditing in the initial public offerings market. Journal of Accounting Research (Spring): 225-238. (JSTOR link).

Williams, D. D. and M. W. Dirsmith. 1988. The effects of audit technology on auditor efficiency: Auditing and the timeliness of client earnings announcements. Accounting, Organizations and Society 13(5): 487-508.

Williams, H. D. 1912. Trust company audits and examinations. Journal of Accountancy (September): 211-216.

Williams, H. D. 1912. Trust company audits and examinations (continued). Journal of Accountancy (October): 304-309.

Williams, H. D. 1912. Trust company audits and examinations. Journal of Accountancy (November): 389-400.

Williams, H. D. 1912. Trust company audits and examinations. Journal of Accountancy (December): 446-465.

Williams, K. 1985. GAO: Uncle Sam's auditor. Management Accounting (April): 22-30.

Williams, K. and J. Hart. 1999. Revitalizing DuPont's auditors. Strategic Finance (June): 50-55.

Willingham, J. J. and D. R. Carmichael. 1968. The professional auditing subculture. Abacus 4(2): 153-163.

Wilson, R. 1983. Auditing: Perspectives from multi-person decision theory. The Accounting Review (April): 305-318. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Windsor, C. A. and N. M. Ashkanasy. 1995. The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence. Accounting, Organizations and Society 20(7-8): 701-720.

Winters, A. J. 1976. Looking at the auditor rotation issue. Management Accounting (March): 29-30.

Wolf, F. M. 1981. The nature of managerial work: An investigation of the work of the audit manager. The Accounting Review (October): 861-881. (JSTOR link).

Wolf, F. M. 1981. "The nature of managerial work - The case for unobtrusive measures revisited" - A reply. The Accounting Review (October): 971-974. (JSTOR link).

Wolf, R. G. 1976. Being audited? Making it easier is up to you. Management Accounting (March): 27-28.

Wolnizer, P. W. 1978. Independence in auditing: An incomplete notion. Abacus 14(1): 31-52.

Wolnizer, P. W. 1995. Are audit committees red herrings? Abacus 31(1): 45-66.

Wong-On-Wing, B., J. H. Reneau and S. G. West. 1989. Auditors' perception of management: Determinants and consequences. Accounting, Organizations and Society 14(5-6): 577-587.

Woodroof, J. and D. Searcy. 2001. Continuous audit: Model development and implementation within a debt covenant compliance domain. International Journal of Accounting Information Systems 2(3): 169-191.

Woods, R. S. 1961. The development of auditing standards and techniques for EDP systems. N.A.A. Bulletin (September): 27-48.

Wright, A. 1982. An investigation of the engagement evaluation process for staff auditors. Journal of Accounting Research (Spring): 227-239. (JSTOR link).

Wright, A. 1983. The impact of CPA-firm size on auditor disclosure preferences. The Accounting Review (July): 621-632. (JSTOR link).

Wright, A. 1988. The impact of prior working papers on auditor evidential planning judgments. Accounting, Organizations and Society 13(6): 595-605.

Wright, A. and R. H. Ashton. 1989. Identifying audit adjustments with attention-directing procedures. The Accounting Review (October): 710-728. (JSTOR link).

Wright, H. W. 1954. Defense Dept. adds to contract audit manual. N.A.C.A. Bulletin (January): 623-626.

Wright, W. F. 1976. Discussion of expert judgment in audit program planning. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 61-67. (JSTOR link).

Wright, W. F., N. Jindanuwat and J. Todd. 2004. Computational models as a knowledge management tool: A process model of the critical judgments made during audit planning. Journal of Information Systems (Spring): 67-94.

Wu, R. C. 1992. The information systems auditor's review of the systems development process and its impact on software maintenance efforts. Journal of Information Systems (Spring): 1-13.

Wurst, J., J. Neter and J. Godfrey. 1991. Effectiveness of rectification in audit sampling. The Accounting Review (April): 333-346. (JSTOR link).

Wyatt, A. R. 1989. Accounting standards and the professional auditor. Accounting Horizons (June): 96-102.

Yakel, R. G. 1970. Cycle inventory audit. Management Accounting (May): 29-33.

Yardley, J. A. 1989. Explaining the conditional nature of the audit risk model. Journal of Accounting Education 7(1): 107-114.

Young, G. R. 2008. Forensic accounting and FAU: An executive graduate program. Issues In Accounting Education (November): 593-599.

Zeff, S. A. and R. L. Fossum. 1967. An analysis of large audit clients. The Accounting Review (April): 298-320. (JSTOR link).

Zhang, P. and L. Thoman. 1999. Pre-trial settlement and the value of audits. The Accounting Review (October): 473-491. (JSTOR link).

Zimbelman, M. F. 1997. The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 75-97. (JSTOR link).

Zimbelman, M. F. and W. S. Waller. 1999. An experimental investigation of auditor-auditee interaction under ambiguity. Journal of Accounting Research (Studies on Credible Financial Reporting): 135-155. (JSTOR link).

Zraick, L. E. 1950. The audit of overhead in companies handling both commercial and government contracts. The Accounting Review (April): 180-183. (JSTOR link).

 

Accounting Practice Main Page Auditing Main Page

Books
DVDs
Electronics

 Magazines
Software
VHS

Google
 
Web maaw.info