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Auditing Articles and Books

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.

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.

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).

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, 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): 1-12.

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.

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).

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).

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).

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.

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.

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).

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.

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).

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).

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).

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.

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.

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. 

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.

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