Management And Accounting Web

Auditing Bibliography A-C

A-C | D-J | K-P | Q-Z

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

See the following for many auditing articles not included here.

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

Journal of Forensic Accounting
|
Journal of Forensic and Investigative Accounting

Abbott, L. J., S. Parker and G. F. Peters. 2010. Serving two masters: The association between audit committee internal audit oversight and internal audit activities. Accounting Horizons (March): 1-24.

Abbott, L. J., S. Parker and G. F. Peters. 2012. Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research 29(1): 94-118.

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.

Abbott, L. J., V. L. Brown and J. L. Higgs. 2016. The effects of prior manager-auditor affiliation and PCAOB inspection reports on audit committee members' auditor recommendations. Behavioral Research In Accounting 28(1): 1-14.

Abdel-Khalik, A. R. 1990. The jointness of audit fees and demand for MAS: A self-selection analysis. Contemporary Accounting Research 6(2): 295-322.

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. 1985. Bayesian inference research in auditing: Some methodological suggestions. Contemporary Accounting Research 2(1): 76-94.

Abdolmohammad, M. J. 1991. Factors affecting auditors' perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research 7(2): 535-548.

Abdolmohammadi, M. J. and P. D. Berger. 1986. A test of the accuracy of probability assessment techniques in auditing. Contemporary Accounting Research 3(1): 149-165.

Abolmohammadi, M. J. and P. D. Berger. 1986. Une exerience sur la precision des techniques d'evaluation des probabilities en verification. Contemporary Accounting Research 3(1): 166-183.

Abdolmohammadi, M. J. and S. R. Boss. 2010. Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems 11(3): 140-151.

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.

Abel, A. S. and I. A. MacKay. 2016. Money laundering: Combating a global threat. Journal of Accountancy (September): 44-49.

Abernathy, J. L., B. Beyer, A. Masli and C. Stefaniak. 2014. The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 283-297.

Abernathy, J. L., D. Herrmann, T. Kang and G. V. Krishnan. 2013. Audit committee financial expertise and properties of analyst earning forecasts. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 1-11.

Afterman, A. B. 2016. European audit reform. The CPA Journal (February): 54-55.

Afterman, A. B. 2016. The audit committee financial expert. The CPA Journal (June): 68-69.

Afterman, A. B. 2016. The PCAOB's proposed new auditor's report. The CPA Journal (July): 64-65.

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., R. C. Hatfield and T. A. Lambert. 2015. Audit team time reporting: An agency theory perspective. Accounting, Organizations and Society (44): 1-14.

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).

Agrawal, P. and P. Hancock. Deimante Ltd.: Case study for introductory auditing course. Journal of Accounting Education 30(3-4): 355-379.

Ahituv, N., J. Halpern and H. Will. 1985. Audit planning: An algorithmic approach. Contemporary Accounting Research 2(1): 95-110.

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.

AICPA. 2010. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Airlines - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies: AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Analytical Procedures - AICPA Audit Guide. AICPA.

AICPA. 2012. Audit and Accounting Manual. AICPA.

AICPA. 2012. Audit Sampling - AICPA Audit Guide. AICPA.

AICPA. 2012. Auditing Revenue in Certain Industries - AICPA Audit Guide. AICPA.

AICPA. 2012. Brokers and Dealers in Securities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Codification of Statements on Auditing Standards. AICPA.

AICPA. 2012. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Entities With Oil and Gas Producing Activities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide. AICPA.

AICPA. 2012. Health Care Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Investment Companies - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Life and Health Insurance Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Not-for-Profit Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. State and Local Governments - Audit and Accounting Guide. AICPA.

Akresh, A. D. 2010. A risk model to opine on internal control. Accounting Horizons (March): 65-78.

Al-Ajmi, J. 2009. Audit firm, corporate governance, and audit quality: Evidence from Bahrain. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 64-74.

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. and J. L. Hoopes. 2014. Why audits cannot detect all fraud. The CPA Journal (October): 12-21.

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

Albring, S., D. Robinson and M. Robinson. 2014. Audit committee financial expertise, corporate governance, and the voluntary switch from non-auditor-provided tax services. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 81-94.

Alden, M. E., D. M. Bryan, B. J. Lessley and A. Tripathy. 2012. Detection of financial statement fraud using evolutionary algorithms. Journal of Emerging Technologies in Accounting (9): 71-94.

Aldhizer, G. R. III. 2015. Small firm audit partner hiring crisis: A role play for critical thinking and negotiation skills. Issues In Accounting Education (November): 275-296.

Aldhizer, G. R. III., D. R. Martin and J. F. Cotter. 2009. Do markets react to required and voluntary disclosures associated with auditor realignments? Advances in Accounting: Incorporating Advances in International Accounting 25(1): 1-12.

Alexander, D. 2010. Material misstatement of what? A comment on Smieliauskas et al., 'A proposal to replace "True and fair view" with "Acceptable risk of material misstatement"'. Abacus 46(4): 447-454.

Alissa, W., V. Capkun, T. Jeanjean and N. Suca. 2014. An empirical investigation of the impact of audit and auditor characteristics on auditor performance. Accounting, Organizations and Society 39(7): 495-510.

Allen, C., C. E. Landes and L. A. Snyder. 2007. Navigating the crossroads of control and independence: Practical guidance for private company auditors. Journal of Accountancy (December): 42-46.

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. and G. L. Gray. 2016. Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems (22): 44-59.

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. 2013. Collaborative design research: Lessons from continuous auditing. International Journal of Accounting Information Systems 14(2): 104-112.

Alles, M. G. 2015. Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons (June): 439-449.

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.

Alltizer, R. L., B. P. McAllister and B. D. Jarnagin. 2008. FIN 48: Accounting and auditing implications. The CPA Journal (August): 44-47.

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.

American Institute of Certified Public Accountants Antifraud Programs and Controls Task Force. (AICPA). 2010. Audit Committee Considerations for Whistleblower Hotlines. (Link).

Amershi, A. H. 1986. Discussion of "A model of standard setting in auditing". Contemporary Accounting Research 3(1): 93-101.

Amershi, A. H. and P. Cheng. 1989. On the demand for historical events recording and maintenance of audit trails. Contemporary Accounting Research 6(1): 72-90.

Amir, E., J. Kallunki and H. Nilsson. 2014. The association between individual audit partners' risk preferences and the composition of their client portfolios. Review of Accounting Studies 19(1): 103-133.

Amoah, N. Y. and A. P. Tang. 2010. Board, audit committee and restatement-induced class action lawsuits. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 155-169.

Anders, S. B. 2016. Audit analytics. The CPA Journal (February): 64-65.

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.

Andon, P. and C. Free. 2012. Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal. Accounting, Organizations and Society 37(3): 131-154.

Andon, P., C. Free and P. Sivabalan. 2014. The legitimacy of new assurance providers: Making the cap fit. Accounting, Organizations and Society 39(2): 75-96.

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

Andrews, C. P. and B. P. Leblanc. 2013. Fraud Hotlines: Don't miss that call. Journal of Accountancy (August): 32-35.

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).

Aobdia, D. 2015. Proprietary information spillovers and supplier choice: Evidence from auditors. Review of Accounting Studies 20(4): 1504-1539.

Apostolou, B., N. G. Apostolou and G. Thibadoux. 2015. Horseplay in Dixon: Lessons learned from the Rita Crundwell fraud. Journal of Forensic & Investigative Accounting 7(1): 275-291.

Apostolou, N. and D. L. Grumbley. 2008. Auditors' responsibilities with respect to fraud: A possible shift? The CPA Journal (February): 32-37.

Appelbaum, D. 2016. Securing big data provenance for auditors: The big data provenance black box as reliable evidence. Journal of Emerging Technologies in Accounting (13): 17-36.

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

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Arel, B. 2010. The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 170-176.

Arel, B. 2012. The influence of judges' attitudes on liability assessments related to failed audit exhibiting significant audit team over-time or significant use of off-shore auditors. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 201-208.

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).

Arya, A. and J. Chang. 2009. Embezzlement at Sanchou College. IMA Educational Case Journal 2(1): 1-6.

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. Wright. 2012. The effect of type of internal control report on users’ confidence in the accompanying financial statement audit report. Contemporary Accounting Research 29(1): 152-175.

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 A. M. Wright. 2012. Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons (June): 193-217.

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., A. Wright and M. F. Zimbelman. 2015. Challenges facing auditors in detecting financial statement fraud: Insights from fraud investigations. Journal of Forensic & Investigative Accounting 7(2): 63-112.

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. and T. D. Warfield. 2003. Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research (2): 1-21.

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).

Ashenfarb, D. C. 2015. Seven suggestions for a successful single audit. The CPA Journal (June): 10-11.

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).

Ashton, R. H., P. R. Graul and J. D. Newton. 1989. Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research 5(2): 657-673.

Association of Certified Fraud Examiners (ACFE). 2005. Detecting and Deterring Fraud Using Hotlines. ACFE.

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.

Asthana, S. C., K. K. Raman and H. Xu. 2015. U. S.-listed foreign companies' choice of a U. S. -based versus home country-based big N principle auditor and the effect on audit fees and earnings quality. Accounting Horizons (September): 631-666.

Austin, S. G. 2012. Updated COSO framework will help: Audit committees comply with SOX. Journal of Accountancy (July): 27-28, 30.

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.

Azizkhani, M., G. S. Monroe and G. Shailer. 2013. Audit partner tenure and cost of equity capital. Auditing: A Journal of Practice & Theory 32(1): 183-202.

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).

Bachar, J. 1989. Auditing quality, signaling, and underwriting contracts. Contemporary Accounting Research 6(1): 216-241.

Backof, A. G., E. M. Bamber and T. D. Carpenter. 2016. Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society (51): 1-11.

Bae, G. S., S. U. Choi and J. H. Rho. 2016. Audit hours and unit audit price of industry specialist auditors: Evidence from Korea. Contemporary Accounting Research 33(1): 314-340.

Bagley, P., J. W. Dorminey, D. McSwain and T. Reed. 2016. Managing risk in a poor economy: The association between economic activity and auditor responses to risk. Advances in Accounting: Incorporating Advances in International Accounting (32): 1-9.

Bagley, P. L. and N. L. Harp. 2012. Shoe Zoo, Inc.: A practice in electronic work papers, tick mark preparation, and client communication through the audit of property, plant, and equipment. Issues In Accounting Education (November): 1131-1151.

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. 2014. Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004-2005. Accounting Horizons (December): 889-899.

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. 1986. Discussion of: An analysis of the auditor's uncertainty about probabilities. Contemporary Accounting Research 2(2): 283-287.

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 N. J. Nagarajan. 1986. Imperfect information, insurance, and auditors' legal liability. Contemporary Accounting Research 3(1): 281-301.

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).

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