Auditing: A Journal of Practice & Theory

Volume 27(1) 2008 - 42(4) 2023

Recent Updates by Year

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

AAA Digital Library | Auditing Main Page | Journal Bibliographies

Abbott, L. J. and W. L. Buslepp. 2021. The impact of the PCAOB Triennial inspection process on inspection year and non-inspection year audits. Auditing: A Journal of Practice & Theory 40(2): 1-21.

Abbott, L. J., K. A. Gunny, and T. C. Zhang. 2013. When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors. Auditing: A Journal of Practice & Theory 32(2): 1-31.

Abbott, L. J., R. Barber, W. L. Buslepp and P. Sapkota. 2023. Is audit partner identification useful? Evidence from the KPMG "Steal the Exam" scandal. Auditing: A Journal of Practice & Theory 42(2): 1-22.

Abbott, L. J., S. Parker and G. F. Peters. 2011.Does mandated disclosure induce a structural change in the determinants of nonaudit service purchases? Auditing: A Journal of Practice & Theory 30(2): 51-76.

Abbott, L. J., W. L. Buslepp, J. R. Moon Jr. and L. A. Swenson. 2023. The association between PCAOB inspection reports and seasoned equity offering discounting. Auditing: A Journal of Practice & Theory 42(2): 23-51.

Abdul Wahab, E. A., W. E. Gist, F. A. Gul and M. Mat Zain. 2021. Internal auditing outsourcing, nonaudit services, and audit fees. Auditing: A Journal of Practice & Theory 40(2): 23-48.

Abernathy, J. L., F. Guo, T. R. Kubick and A. Masli. 2019. Financial statement footnote readability and corporate audit outcomes. Auditing: A Journal of Practice & Theory 38(2): 1-26.

Abodolmohammadi, M. 2013. Correlates of co-sourcing/outsourcing of internal audit activities. Auditing: A Journal of Practice & Theory 32(3): 69-85.

Aghazadeh, S. and M. Peytcheva. 2018. The mismatch between expectation and realities of AS4 audits: A post-implementation research analysis. Auditing: A Journal of Practice & Theory 37(1): 1-19.

Aghazadeh, S., K. Hoang and B. Pomeroy. 2022. Using LIWC to analyze participants' psychological processing in accounting JDM research. Auditing: A Journal of Practice & Theory 41(3): 1-20.

Aghazadeh, S., M. K. Dodgson, Y. J. Kang and M. Peytcheva. 2023. Knowledge creation and transfer in the context of national office consultations: Experiences of audit firm partners. Auditing: A Journal of Practice & Theory 42(3): 1-23.

Agoglia, C. P. and J. Krishnan. 2022. Introduction. Auditing: A Journal of Practice & Theory 41(1): 1.

Agoglia, C. P., J. F. Brazel, R. C. Hatfield and S. B. Jackson. 2010. How do audit workpaper reviewers cope with the conflicting pressures of detecting misstatements and balancing client workloads? Auditing: A Journal of Practice & Theory 29(2): 27-43.

Agoglia, C. P., R. C. Hatfield and J. F. Brazel. 2009. The effects of audit review format on review team judgments. Auditing: A Journal of Practice & Theory 28(1): 95-111.

Ahn, J. and H. Akamah. 2022. Is there a dark side to societal trust in auditors' going concern assessments? Auditing: A Journal of Practice & Theory 41(3): 21-44.

Ahn, J., H. Akamah, K. L. Bills and K. K. Saunders. 2022. Accounting firm association membership and small audit firm growth. Auditing: A Journal of Practice & Theory 41(3): 45-65.

Albrecht, A., M. Glendening, K. Kim and R. Pereira. 2020. Auditor going concern opinions and bank systemic risk: Evidence from the 2007-2009 financial crisis. Auditing: A Journal of Practice & Theory 39(3): 1-28.

Alexander, K., M. G. Alles, M. Vasarhelyi and J. Wu. 2014. Design and evaluation of a continuous data level auditing system. Auditing: A Journal of Practice & Theory 33(4): 221-245.

Ali, C. B., S. Boubaker and M. Magnan. 2020. Auditors and the principal-principal agency conflict in family controlled firms. Auditing: A Journal of Practice & Theory 39(4): 31-55.

Allen, A. and A. Woodland. 2010. Education requirements, audit fees, and audit quality. Auditing: A Journal of Practice & Theory 29(2): 1-25.

Alsadoun, N., V. Naiker, F. Navissi and D. S. Sharma. 2018. Auditor-provided tax nonaudit services and the implied cost of equity capital. Auditing: A Journal of Practice & Theory 37(3): 1-24.

Amin, K., D. Eshleman and P. Guo. 2021. Investor sentiment and audit opinion shopping. Auditing: A Journal of Practice & Theory 40(3): 1-26.

Amir, E., Y. Guan and G. Livne. 2019. Abnormal fees and timely loss recognition - A long-term perspective. Auditing: A Journal of Practice & Theory 38(3): 1-22.

Amin, K., J. Krishnan and J. S. Yang. 2014. Going concern opinion and cost of equity. Auditing: A Journal of Practice & Theory 33(4): 1-39.

Andiola, L. M., D. H. Downey and K. D. Westermann. 2020. Examining climate and culture in audit firms: Insights, practice implications, and future research. Auditing: A Journal of Practice & Theory 39(4): 1-29.

Andiola, L. M., J. C. Bedard and K. D. Westermann. 2019. It's not my fault! Insights into subordinate auditors' attributions and emotions following audit review. Auditing: A Journal of Practice & Theory 38(1): 1-27.

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. Big data and analytics in the modern audit engagement: Research needs. Auditing: A Journal of Practice & Theory 36(4): 1-27.

Arnold, B., H. Bateman, A. Ferguson and A. Raftery. 2017. Partner-scale economies, service bundling, and auditor independence in the Australian self-managed superannuation (pension) fund industry. Auditing: A Journal of Practice & Theory 36(2): 161-180.

Asare, S. K. and A. M. Wright. 2012. The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements. Auditing: A Journal of Practice & Theory 31(2): 1-17.

Asare, S. K. and A. M. Wright. 2019. The effect of a prompt to adopt the prudent official's perspective on auditors' judgments of the severity of control deficiencies. Auditing: A Journal of Practice & Theory 38(4): 1-16.

Asare, S. K., B. C. Fitzgerald, L. E. Graham, J. R. Joe, E. M. Negangard and C. J. Wolfe. 2013. Auditors' internal control over financial reporting decisions: Analysis, synthesis, and research directions. Auditing: A Journal of Practice & Theory 32(Supplement 1): 131-166.

Asare, S. K., J. P. van Buuren and B. Majoor. 2019. The joint role of auditors' and auditees' incentives and disincentives in the resolution of detected misstatements. Auditing: A Journal of Practice & Theory 38(1): 29-50.

Asare, S. K., J. P. van Buuren and B. Majoor. 2023. American Accounting Association the joint role of auditors' and auditees' incentives and disincentives in the resolution of detected misstatements. Auditing: A Journal of Practice & Theory 42(2): 231.

Ashton, R. H. 2010. Quality, timing, and luck: Looking back at Ashton (1974). Auditing: A Journal of Practice & Theory 29(1): 3-13.

Asthana, S. C. and R. Kalelkar. 2014. Effect of client reputation on audit fees at the office level: An examination of S&P index membership. Auditing: A Journal of Practice & Theory 33(1): 1-27.

Auditing: A Journal of Practice & Theory. 2015. Introduction: A forum on CSR and assurance services. Auditing: A Journal of Practice & Theory 34(1): vii.

Audousset-Coulier, S., A. Jeny and L. Jiang. 2016. The validity of auditor industry specialization measures. Auditing: A Journal of Practice & Theory 35(1): 139-161.

Austin, A. A. and T. D. Carpenter. 2022. Game changer: Can modifications to audit firm communication improve auditors' actions in response to heightened fraud risk? Auditing: A Journal of Practice & Theory 41(2): 1-26.

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.

Azzali, S., T. Mazza, K. J. Reichelt and D. Wang. 2021. Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? Evidence from Italy. Auditing: A Journal of Practice & Theory 40(4): 1-25.

Bae, G. S., S. U. Choi and J. E. Lee. 2019. Auditor industry specialization and audit pricing and effort. Auditing: A Journal of Practice & Theory 38(1): 51-75.

Bae, G. S., S. U. Choi and J. E. Lee. 2021. Auditors' response to auditor business risk: An analysis using public and private companies. Auditing: A Journal of Practice & Theory 40(4): 27-51.

Bagley, P. L. 2010. Negative affect: A consequence of multiple accountabilities in auditing. Auditing: A Journal of Practice & Theory 29(2): 141-157.

Bailey, C., D. L. Collins and L. J. Abbott. 2018. The impact of enterprise risk management on the audit process: Evidence from audit fees and audit delay. Auditing: A Journal of Practice & Theory 37(3): 25-46.

Bakke, A., T. R. Kubick and M. S. Wilkins. 2023. Deferred tax asset valuation allowances and auditors' going concern evaluations. Auditing: A Journal of Practice & Theory 42(1): 1-26.

Bame-Aldred, C. W., D. M. Brandon, W. F. Messier Jr., L. E. Rittenberg and C. M. Stefaniak. 2013. A summary of research on external auditor reliance on the internal audit function. Auditing: A Journal of Practice & Theory 32(Supplement 1): 251-286.

Barr-Pulliam, D., H. L. Brown-Liburd and K. Sanderson. 2022. The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligence. Auditing: A Journal of Practice & Theory 41(1): 25-48.

Basu, S., J. Krishnan, J. E. Lee and Y. Zhang. 2018. Economic determinants and consequences of the proactive disclosure of internal control weaknesses and remediation progress in IPOs. Auditing: A Journal of Practice & Theory 37(4): 1-24.

Baudot, L., K. C. Demek and Z. Huang. 2018. The accounting profession's engagement with accounting standards: Conceptualizing accounting complexity through Big 4 comment letters. Auditing: A Journal of Practice & Theory 37(2): 175-196.

Bauer, T. D., K. A. Humphreys and K. T. Trotman. 2022. Group judgment and decision making in auditing: Research in the time of Covid-19 and beyond. Auditing: A Journal of Practice & Theory 41(1): 3-23.

Baugh, M., J. P. Boone, I. K. Khurana and K. K. Raman. 2019. Did the 2005 deferred prosecution agreement adversely impact KPMG's audit practice? Auditing: A Journal of Practice & Theory 38(1): 77-102.

Baugh, M., M. S. Ege and C. G. Yust. 2021. Internal control quality and bank risk-taking and performance. Auditing: A Journal of Practice & Theory 40(2): 49-84.

Beck, M. J., M. Glendening and C. E. Hogan. 2022. Financial statement disaggregation and auditor effort. Auditing: A Journal of Practice & Theory 41(2): 27-55.

Bedard, J., C. Brousseau and A. Vanstraelen. 2019. Investor reaction to auditors' going concern emphasis of matter: Evidence from a natural experiment. Auditing: A Journal of Practice & Theory 38(2): 27-55.

Bedard, J., N. Gonthier-Besacier and A. Schatt. 2019. Consequences of expanded audit reports: Evidence from justifications of assessments in France. Auditing: A Journal of Practice & Theory 38(3): 23-45.

Bedard, J. C. and K. M. Johnstone. 2010. Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory 29(2): 45-70.

Bedard, J. C., R. Hoitash, U. Hoitash and K. Westermann. 2012. Material weakness remediation and earnings quality: A detailed examination by type of control deficiency. Auditing: A Journal of Practice & Theory 31(1): 57-78.

Bell, T. B. and J. B. Griffin. 2012. Commentary on auditing high-uncertainty fair value estimates. Auditing: A Journal of Practice & Theory 31(1): 147-155.

Bennett, G. B. and R. C. Hatfield. 2017. Do approaching deadlines influence auditor's materiality assessments? Auditing: A Journal of Practice & Theory 36(4): 29-48.

Bennouri, M., M. Nekhili and P. Touron. 2015. Does auditor reputation "discourage" related-party transactions? The French case. Auditing: A Journal of Practice & Theory 34(4): 1-32.

Bentley-Goode, K. A., N. J. Newton and A. M. Thompson. 2017. Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory 36(4): 46-69.

Berger, L., S. Perreault and J. Wainberg. 2017. Hijacking the moral imperative: How financial incentives can discourage whistleblower reporting. Auditing: A Journal of Practice & Theory 36(3): 1-14.

Berglund, N. R., J. D. Eshleman and P. Guo. 2018. Auditor size and going concern reporting. Auditing: A Journal of Practice & Theory 37(2): 1-25.

Berglund, N. R., M. Draeger and M. Sterin. 2022. Management's undue influence over audit committee members: Evidence from auditor reporting and opinion shopping. Auditing: A Journal of Practice & Theory 41(1): 49-74.

Bertrand, R. M. M., A. J. H. C. Schram and E. H. J. Vaassen. 2013. Understanding contract audits: An experimental approach. Auditing: A Journal of Practice & Theory 32(1): 1-31.

Bhandari, A., B. Mammadov, A. Shelton and M. Thevenot. 2018. It is not only what you know, it is also who you know: CEO network connections and financial reporting quality. Auditing: A Journal of Practice & Theory 37(2): 27-50.

Bhattacharjee, S., K. K. Moreno and J. S. Pyzoha. 2020. The influence of perspective taking encouraged by the audit committee on auditor and client judgments during accounting disputes. Auditing: A Journal of Practice & Theory 39(3): 29-53.

Bhattacharjee, S., K. K. Moreno and N. S. Wright. 2023. The impact of client response time and message processing fluency on staff auditor judgment. Auditing: A Journal of Practice & Theory 42(3): 25-43.

Bierstaker, J., L. Chen, M. H. Christ, M. Ege and N. Mintchik. 2013. Obtaining assurance for financial statement audits and control audits when aspects of the financial reporting process are outsourced. Auditing: A Journal of Practice & Theory 32(Supplement 1): 209-250.

Bierstaker, J. L., J. E. Hunton and J. C. Thibodeau. 2009. Do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls? Auditing: A Journal of Practice & Theory 28(1): 79-94.

Bierstaker, J. L., J. R. Cohen, F. T. DeZoort and D. R. Hermanson. 2012. Audit committee compensation, fairness, and the resolution of accounting disagreements. Auditing: A Journal of Practice & Theory 31(2): 131-150.

Bik, O. and R. Hooghiemstra. 2017. The effect of national culture on auditor-in-charge involvement. Auditing: A Journal of Practice & Theory 36(1): 1-19.

Bik, O. and R. Hooghiemstra. 2018. Cultural differences in auditors' compliance with audit firm policy on fraud risk assessment. Auditing: A Journal of Practice & Theory 37(4): 25-48.

Billings, B. A., X. Gao and Y. Jia. 2014. CEO and CFO equity incentives and the pricing of audit services. Auditing: A Journal of Practice & Theory 33(2): 1-25.

Bills, K. L, and N. M. Stephens. 2016. Spatial competition at the intersection of the large and small audit firm markets. Auditing: A Journal of Practice & Theory 35(1): 23-45.

Bishop C. C., F. T. DeZoort and D. R. Hermanson. 2017. The effect of CEO social influence pressure and CFO accounting experience on CFO financial reporting decisions. Auditing: A Journal of Practice & Theory 36(1): 21-41.

Blankley, A. I, D. N. Hurtt and J. E. MacGregor. 2012. Abnormal audit fees and restatements. Auditing: A Journal of Practice & Theory 31(1): 79-96.

Blankley, A. I., D. N. Hurtt and J. E. MacGregor. 2014. The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory 33(2): 27-57.

Blay, A. D., E. S. Gooden, M. J. Mellon and D. E. Stevens. 2019. The effect of an auditor identity disclosure requirement on audit quality: An experimental examination incorporating the incremental effect of a signature requirement. Auditing: A Journal of Practice & Theory 38(4): 17-29.

Blay, A. D., J. R. Moon and J. S. Paterson. 2016. There's no place like home: The influence of home-state going-concern reporting rates on going-concern opinion propensity and accuracy. Auditing: A Journal of Practice & Theory 35(2): 23-51.

Blay, A. D., M. A. Geiger and D. S. North. 2011. The auditor's going-concern opinion as a communication of risk. Auditing: A Journal of Practice & Theory 30(2): 77-102.

Boland, C. M., B. E. Daugherty and D. Dickins. 2019. Evidence of the relationship between PCAOB inspection outcomes and the use of structured audit technologies. Auditing: A Journal of Practice & Theory 38(2): 57-77.

Boo, E., T. B. Ng and P. G. Shankar. 2016. Effects of incentive scheme and working relationship on whistle-blowing in an audit setting. Auditing: A Journal of Practice & Theory 35(4): 23-38.

Boone, J. P., I. K. Khurana and K. K. Raman. 2011. Litigation risk and abnormal accruals. Auditing: A Journal of Practice & Theory 30(2): 231-256.

Boone, J. P., I. K. Khurana and K. K. Raman. 2017. Spatial competition in local audit markets and the fallout on Deloitte from the 2007 PCAOB censure. Auditing: A Journal of Practice & Theory 36(2): 1-19.

Brandon, D. M. 2010. External auditor evaluations of outsourced internal auditors. Auditing: A Journal of Practice & Theory 29(2): 159-173.

Bratten, B., L. M. Gaynor, L. McDaniel, N. R. Montague and G. E. Sierra. 2013. The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors. Auditing: A Journal of Practice & Theory 32(Supplement 1): 7-44.

Bratten, B., M. Causholli and V. Sulcaj. 2022. Overseeing the external audit function: Evidence from audit committees' reported activities. Auditing: A Journal of Practice & Theory 41(4): 1-31.

Brazel, J. F. and J. J. Schmidt. 2019. Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures? Auditing: A Journal of Practice & Theory 38(1): 103-122.

Brewster, B. E. 2016. The effect of client lies on auditor memory resistance and false memory acceptance. Auditing: A Journal of Practice & Theory 35(3): 33-50.

Brink, A. G., D. Jordan Lowe and L. M. Victoravich. 2013. The effect of evidence strength and internal rewards on intentions to report fraud in the Dodd-Frank regulatory environment. Auditing: A Journal of Practice & Theory 32(3): 87-104.

Brivot, M., M. Roussy and M. Mayer. 2018. Conventions of audit quality: The perspective of public and private company audit partners. Auditing: A Journal of Practice & Theory 37(2): 51-71.

Brown, D. L., S. Z. Shu, B. S. Soo and G. M. Trompeter. 2013. The insurance hypothesis: An examination of KPMG's audit clients around the investigation and settlement of the Tax Shelter Case. Auditing: A Journal of Practice & Theory 32(4): 1-24.

Brown, H. L. and K. M. Johnstone. 2009. Resolving disputed financial reporting issues: Effects of auditor negotiation experience and engagement risk on negotiation process and outcome. Auditing: A Journal of Practice & Theory 28(2): 65-92.

Brown, J. O. and M. Millar. 2023. A matter of perspective: Mitigating the outcome effect in auditor performance evaluations. Auditing: A Journal of Practice & Theory 42(4): 1-22.

Brown, J. O. and V. K. Popova. 2019. How do investors respond to disclosure of audit quality indicators? Auditing: A Journal of Practice & Theory 38(4): 31-53.

Brown, J. O., J. H. Grenier, J. S. Pyzoha and A. Reffett. 2019. The effects of specialist type and estimate aggressiveness on jurors' judgments of auditor negligence. Auditing: A Journal of Practice & Theory 38(3): 47-69.

Brown-Liburd, H. and V. L. Zamora. 2015. The role of corporate social responsibility (CSR) assurance in investors' judgments when managerial pay is explicitly tied to CSR performance. Auditing: A Journal of Practice & Theory 34(1): 75-96.

Brown-Liburd, H. L. and A. M. Wright. 2011. The effect of past client relationship and strength of the audit committee on auditor negotiations. Auditing: A Journal of Practice & Theory 30(4): 51-69.

Brown-Liburd, H., A. M. Wright and V. L. Zamora. 2016. Managers' strategic reporting judgments in audit negotiations. Auditing: A Journal of Practice & Theory 35(1): 47-64.

Bruynseels, L., W. R. Knechel and M. Willekens. 2011. Auditor differentiation, mitigating management actions, and audit-reporting accuracy for distressed firms. Auditing: A Journal of Practice & Theory 30(1): 1-20.

Bruynseels, L., W. R. Knechel and M. Willekens. 2013. Turnaround initiatives and auditors' going-concern judgment: Memory for audit evidence. Auditing: A Journal of Practice & Theory 32(3): 105-121.

Bryan, D. B., T. W. Mason and J. K. Reynolds. 2018. Earnings autocorrelation, earnings volatility, and audit fees. Auditing: A Journal of Practice & Theory 37(3): 47-69.

Bu-Peow Ng, T. 2008. Auditors' decisions on audit differences that affect significant earnings thresholds. Auditing: A Journal of Practice & Theory 27(1): 71-89.

Buchanan, J. L. and M. D. Piercey. 2021. How simple changes to language and tick marks can curtail the ghost ticking of audit procedures. Auditing: A Journal of Practice & Theory 40(4): 53-77.

Budescu, D. V., and M. E. Peecher and I. Solomon. 2012. The joint influence of the extent and nature of audit evidence, materiality thresholds, and misstatement type on achieved audit risk. Auditing: A Journal of Practice & Theory 31(2): 19-41.

Burke, J. J., R. Hoitash and U. Hoitash. 2019. Audit partner identification and characteristics: Evidence from U.S. form AP filings. Auditing: A Journal of Practice & Theory 38(3): 71-94.

Burton, F. G., S. A. Emett, C. A. Simon and D. A. Wood. 2012. Corporate managers' reliance on internal auditor recommendations. Auditing: A Journal of Practice & Theory 31(2): 151-166.

Cahan, S. F., D. C. Jeter and V. Naiker. 2011. Are all industry specialist auditors the same? Auditing: A Journal of Practice & Theory 30(4): 191-222.

Cahan, S. F., D. Emanuel and J. Sun. 2009. Are the reputations of the large accounting firms really international? Evidence from the Andersen-Enron affair. Auditing: A Journal of Practice & Theory 28(2): 199-226.

Cahan, S. F., P. K. Chaney, D. C. Jeter and W. Zhang. 2013. Damaged auditor reputation and analysts' forecast revision frequency. Auditing: A Journal of Practice & Theory 32(1): 33-60.

Cairney, T. D. and E. G. Stewart. 2015. Audit fees and client industry homogeneity. Auditing: A Journal of Practice & Theory 34(4): 33-57.

Callaghan, J., M. Parkash and R. Singhal. 2009. Going-concern audit opinions and the provision of nonaudit services: Implications for auditor independence of bankrupt firms. Auditing: A Journal of Practice & Theory 28(1): 153-169.

Callen, J. L., S. W. G. Robb and D. Segal. 2008. Revenue manipulation and restatements by loss firms. Auditing: A Journal of Practice & Theory 27(2): 1-29.

Callen, J. L., X. Fang, X. Xiaohua and W. Zhang. 2020. Capital market consequences of audit office size: Evidence from stock price crash risk. Auditing: A Journal of Practice & Theory 39(2): 1-26.

Calvin, C. G. 2021. Adherence to the internal audit core principles and threats to internal audit function effectiveness. Auditing: A Journal of Practice & Theory 40(4): 79-98.

Cameran, M., J. R. Francis, A. Marra and A. Pettinicchio. 2015. Are there adverse consequences of mandatory auditor rotation? Evidence from Italian experience. Auditing: A Journal of Practice & Theory 34(1): 1-24.

Campbell, J. L., J. E. Duchac, W. Shi and D. Stice. 2023. The association between stock liquidity and audit pricing. Auditing: A Journal of Practice & Theory 42(2): 53-74.

Campbell, J. L., J. Hansen, C. A. Simon and J. L. Smith. 2015. Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002. Auditing: A Journal of Practice & Theory 34(2): 91-120.

Canning, M., B. O'Dwyer and R. Boomsma. 2022. Managing the offshoring of audit work: Spanning the boundaries between onshore and offshore auditors. Auditing: A Journal of Practice & Theory 41(2): 57-91.

Canning, M., Y. Gendron and B. O'Dwyer. 2018. Auditing in a changing environment and the constitution of cross-paradigmatic communications channels. Auditing: A Journal of Practice & Theory 37(2): 165-174.

Canning, M., Y. Gendron and B. O'Dwyer. 2018. Research forum on auditing in a changing environment. Auditing: A Journal of Practice & Theory 37(2): 163.

Caplan, D. H., S. K. Dutta and A. Z. Liu. 2018. Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment. Auditing: A Journal of Practice & Theory 37(4): 49-74.

Carcello, J. V., D. R. Hermanson and Y. Zhongxia. 2011. Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory 30(3): 1-31.

Carcello, J. V., M. Eulerich, A. Masli and D. A. Wood. 2020. Are internal audits associated with reductions in perceived risk? Auditing: A Journal of Practice & Theory 39(3): 55-73.

Carlisle, M., C. Gimbar and J. G. Jenkins. 2023. Auditor-client interactions - An exploration of power dynamics during audit evidence collection. Auditing: A Journal of Practice & Theory 42(1): 27-51.

Carpenter, T. D., J. L. Reimers and P. Z. Fretwell. 2011. Internal auditors' fraud judgments: The benefits of brainstorming in groups. Auditing: A Journal of Practice & Theory 30(3): 211-224.

Carver, B. T., C. W. Hollingsworth and J. D. Stanley. 2011. Recent auditor downgrade activity and changes in clients' discretionary accruals. Auditing: A Journal of Practice & Theory 30(3): 33-58.

Casey, R. J. and J. H. Grenier. 2015. Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States. Auditing: A Journal of Practice & Theory 34(1): 97-130.

Cassell, C. A., G. A. Giroux, L. A. Myers and T. C. Omer. 2012. The effect of corporate governance on auditor-client realignments. Auditing: A Journal of Practice & Theory 31(2): 167-188.

Cassell, C. A., L. A. Myers, T. A. Seidel and J. Zhou. 2016. The effect of lame duck auditors on management discretion: An empirical analysis. Auditing: A Journal of Practice & Theory 35(3): 51-73.

Cassell, C. A., M. S. Drake and T. A. Dyer. 2018. Auditor litigation risk and the number of institutional investors. Auditing: A Journal of Practice & Theory 37(3): 71-90.

Cassell, C. A., S. M. Dearden, D. M. Rosser and J. E. Shipman. 2022. Confirmation bias and auditor risk assessments: Archival evidence. Auditing: A Journal of Practice & Theory 41(3): 67-93.

Caster, P., R. J. Elder and D. J. Janvrin. 2008. A summary of research and enforcement release evidence on confirmation use and effectiveness. Auditing: A Journal of Practice & Theory 27(2): 253-279.

Casterella, J. R., K. L. Jensen, and W. R. Knechel. 2010. Litigation risk and audit firm characteristics. Auditing: A Journal of Practice & Theory 29(2: 71-82.

Causholli, M. 2016. Evidence of organizational learning and organizational forgetting from financial statement audits. Auditing: A Journal of Practice & Theory 35(2): 53-72.

Chan, K. C., B. Farrell and P. Lee. 2008. Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 27(2): 161-179.

Chang, H., C. S. A. Cheng and K. J. Reichelt. 2010. Market reaction to auditor switching from big 4 to third-tier small accounting firms. Auditing: A Journal of Practice & Theory 29(2): 83-114.

Chang, H., J. Chen, R. Duh and S. Li. 2011. Productivity growth in the public accounting industry: The roles of information technology and human capital. Auditing: A Journal of Practice & Theory 30(1): 21-48.

Chang, H., Y. Guo and P. L. L. Mo. 2019. Market competition, audit fee stickiness, and audit quality: Evidence from China. Auditing: A Journal of Practice & Theory 38(2): 79-99.

Charles, S. L., S. M. Glover and N. Y. Sharp. 2010. The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Auditing: A Journal of Practice & Theory 29(1): 15-39.

Che, L., J. C. Langli and T. Svanstrom. 2018. Education, experience, and audit effort. Auditing: A Journal of Practice & Theory 37(3): 91-115.

Che, L., J. C. Langli and T. Svanstrom. 2018. Erratum. Education, experience, and audit effort. Auditing: A Journal of Practice & Theory 37(4): 261.

Chen, C. J. P., X. Su and X. Wu. 2009. Forced audit firm change, continued partner-client relationship, and financial reporting quality. Auditing: A Journal of Practice & Theory 28(2): 227-246.

Chen, C. J. P., X. Su and X. Wu. 2010. Auditor changes following a big 4 merger with a local Chinese firm: A case study. Auditing: A Journal of Practice & Theory 29(1): 41-72.

Chen, J., Y. Chou, R. Duh and Y. Lin. 2014. Audit committee director-auditor interlocking and perceptions of earnings quality. Auditing: A Journal of Practice & Theory 33(4): 41-70.

Chen, L. H., H. H. Chung, G. F. Peters and J. P. Wynn. 2017. Does incentive-based compensation for chief internal auditors impact objectivity? An external audit risk perspective. Auditing: A Journal of Practice & Theory 36(2): 21-43.

Chen, L. H., J. Krishnan, J., H. Sami and H. Zhou. 2013. Auditor attestation under SOX Section 404 and earnings informativeness. Auditing: A Journal of Practice & Theory 32(1): 61-84.

Chen, W., A. S. Kahlifa and K. T. Trotman. 2015. Facilitating brainstorming: Impact of task representation on auditors' identification of potential frauds. Auditing: A Journal of Practice & Theory 34(3): 1-22.

Chen, W., K. T. Trotman and X. Zhang. 2022. The impact of a structured electronic interacting brainstorming platform. Auditing: A Journal of Practice & Theory 41(2): 93-111.

Chen, Y., J. D. Eshleman and J. S. Soileau. 2017. Business strategy and auditor reporting. Auditing: A Journal of Practice & Theory 36(2): 63-86.

Chen, Y., S. M. Dearden and T. A. Seidel. 2023. The influence of increased financial flexibility on small accounting firms' public audit client portfolios: Evidence from the paycheck protection program. Auditing: A Journal of Practice & Theory 42(4): 205-222.

Chen, Y., W. R. Knechel, V. B. Marisetty, C. Truong and M. Veeraraghavan. 2017. Board independence and internal control weakness: Evidence from SOX 404 disclosures. Auditing: A Journal of Practice & Theory 36(2): 45-62.

Cheng, M. M., H. Tan, K. T. Trotman and A. Tse. 2017. The impact of the timing of a prior year's auditor concessions on financial officers' judgments. Auditing: A Journal of Practice & Theory 36(1): 43-62.

Cheng, M. M., W. J. Green and J. C. Wa Ko. 2015. The impact of strategic relevance and assurance of sustainability indicators on investors' decisions. Auditing: A Journal of Practice & Theory 34(1): 131-162.

Cheng, X., L. Gao, J. E. Lawrence and D. B. Smith. 2014. SEC Division of Corporate Finance monitoring and CEO power. Auditing: A Journal of Practice & Theory 33(1): 29-56.

Chi, H. and C. Chin. 2011. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice & Theory 30(2): 201-229.

Choi, J., C. Kim, J. Kim and Y. Zang. 2010. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29(1): 73-97.

Choi, J., J. Kim, A. A. Qiu and Y. Zang. 2012 Geographic proximity between auditor and client: How does it impact audit quality? Auditing: A Journal of Practice & Theory 31(2): 43-72.

Choi, J., J. Kim and Y. Zang. 2010. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29(2): 115-140.

Choi, J., S. Choi, C. E. Hogan and J. Lee. 2013. The effect of human resource investment in internal control on the disclosure of internal control weaknesses. Auditing: A Journal of Practice & Theory 32(4): 169-199.

Choi, S., Y. Choi and B. Kim. 2018. Auditors' strategic audit pricing: Evidence from the pre- and post-IFRS periods. Auditing: A Journal of Practice & Theory 37(4): 75-94.

Choudhary, P., A. Koester and R. Pawlewicz. 2022. Tax non-audit services and client income tax estimation error. Auditing: A Journal of Practice & Theory 41(2): 113-139.

Christensen, B., K. W. Smith, D. Wang and D. Williams. 2023. The audit quality effects of small audit firm mergers in the United States. Auditing: A Journal of Practice & Theory 42(2): 75-99.

Christensen, B. E., N. J. Newton and M. S. Wilkins. 2022. The PCAOB inspection process: A client-level analysis of a large firm's experience. Auditing: A Journal of Practice & Theory 41(4): 33-56.

Christensen, B. E., S. M. Glover and C. J. Wolfe. 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors' decision to invest? Auditing: A Journal of Practice & Theory 33(4): 71-93.

Christensen, B. E., S. M. Grover and D. A. Wood. 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice & Theory 31(1): 127-146.

Christensen, B. E., T. C. Omer, M. K. Shelley and P. A. Wong. 2019. Affiliated former partners on the audit committee: Influence on the auditor-client relationship and audit quality. Auditing: A Journal of Practice & Theory 38(3): 95-119.

Chui, L., M. B. Curtis and B. J. Pike. 2022. How does an audit or a forensic perspective influence auditors' fraud-risk assessment and subsequent risk response? Auditing: A Journal of Practice & Theory 41(4): 57-83.

Chung, H., C. H. Sonu, Y. Zang and J. Choi. 2019. Opinion shopping to avoid a going concern audit opinion and subsequent audit quality. Auditing: A Journal of Practice & Theory 38(2): 101-123.

Chung, J. O. Y, C. P. Cullinan, M. Frank, J. H. Long, J. Mueller-Phillips and D. M. O'Reilly. 2013. The auditor's approach to subsequent events: Insights from academic literature. Auditing: A Journal of Practice & Theory 32(Supplement 1): 167-207.

Chung, J. O. Y., J. R. Cohen and G. S. Monroe. 2008. The effect of moods on auditors' inventory valuation decisions. Auditing: A Journal of Practice & Theory 27(2): 137-159.

Chyz, J. A., R. Gal-Or and V. Naiker. 2023. Separating auditor-provided tax planning and tax compliance services: Audit quality implications. Auditing: A Journal of Practice & Theory 42(2): 101-131.

Cianci, A. M. and J. L. Bierstaker. 2009. The impact of positive and negative mood on the hypothesis generation and ethical judgments of auditors. Auditing: A Journal of Practice & Theory 28(2): 119-144.

Cianci, A. M., R. W. Houston, N. R. Montague and R. Vogel. 2017. Audit partner identification: Unintended consequences on audit judgment. Auditing: A Journal of Practice & Theory 36(4): 135-149.

Ciconte, W., W. R. Knechel and M. A. Mayberry. 2022. Investments in auditor-provided non-audit services and future operating performance. Auditing: A Journal of Practice & Theory 41(2): 141-164.

Clor-Proell, S. M., K. Kadous and C. A. Proell. 2022. The sounds of silence: A framework, theory, and empirical evidence of audit team voice. Auditing: A Journal of Practice & Theory 41(1): 75-100.

Cohen, J. R. 2016. Annual editor report. Auditing: A Journal of Practice & Theory 35(4): 1-8.

Cohen, J. R. and R. Simnett. 2015. CSR and assurance services: A research agenda. Auditing: A Journal of Practice & Theory 34(1): 59-74.

Cohen, J. R. and W. R. Knechel. 2013. A call for academic inquiry: Challenges and opportunities from the PCAOB projects. Auditing: A Journal of Practice & Theory 32(Supplement 1): 1-5.

Cohen, J. R., G. Krishnamoorthy and A. M. Wright. 2008. Form versus substance: The implications for auditing practice and research of alternative perspectives on corporate governance. Auditing: A Journal of Practice & Theory 27(2): 181-198.

Cohen, J. R., G. Krishnamoorthy and A. M. Wright. 2008. The impact of roles of the board on auditors' risk assessments and program planning decisions. Auditing: A Journal of Practice & Theory 27(1): 91-112.

Cohen, J. R., G. Krishnamoorthy, M. Peytcheva and A. M. Wright. 2022. An examination of the effects of PCAOB inspection selection method and disclosure of audit strengths on investor judgments. Auditing: A Journal of Practice & Theory 41(4): 107-133.

Cohen, J. R., J. R. Joe, J. C. Thibodeau and G. M. Trompeter. 2020. Audit partners' judgments and challenges in the audits of internal control over financial reporting. Auditing: A Journal of Practice & Theory 39(4): 57-85.

Cohen, J. R., L. M. Gaynor, N. R. Montague, C. A. de Lima Salge and J. H. Wayne. 2022. The effects of firm guidance on auditors' evaluations of fair value estimates. Auditing: A Journal of Practice & Theory 41(4): 85-105.

Cohen, J. R., L. M. Gaynor, G. Krishnamoorthy and A. M. Wright. 2011. The impact of auditor judgments on CEO influence on audit committee independence. Auditing: A Journal of Practice & Theory 30(4): 129-147.

Commerford, B. P., D. R. Hermanson, R. W. Houston and M. F. Peters. 2016. Real earnings management: A threat to auditor comfort? Auditing: A Journal of Practice & Theory 35(4): 39-56.

Condie, E. R., K. M. Obermire, T. A. Seidel and M. S. Wilkins. 2021. Prior audit experience and CFO financial reporting aggressiveness. Auditing: A Journal of Practice & Theory 40(4): 99-121.

Contessotto, C., W. R. Knechel and R. A. Moroney. 2019. The association between audit manager and auditor-in-charge experience, effort, and risk responsiveness. Auditing: A Journal of Practice & Theory 38(3): 121-147.

Coram, P. J., G. S. Monroe and D. R. Woodliff. 2009. The value of assurance on voluntary nonfinancial disclosure: An experimental evaluation. Auditing: A Journal of Practice & Theory 28(1): 137-151.

Courtois, C. and Y. Gendron. 2017. The "normalization" of deviance: A case study on the process underlying the adoption of deviant behavior. Auditing: A Journal of Practice & Theory 36(3): 15-43.

Coyne, M. P., S. F. Biggs and J. S. Rich. 2010. Priming/reaction-time evidence of the structure of auditors' knowledge of financial statement errors. Auditing: A Journal of Practice & Theory 29(1): 99-123.

Cullen, G., D. Gasbarro, G. S. Monroe, G. Shailer and Y. Zhang. 2018. Bank audit fees and asset securitization risks. Auditing: A Journal of Practice & Theory 37(1): 21-48.

Cullinan, C. P., H. Du and X. Zheng. 2016. Size variables in audit fee models: An examination of the effects of alternative mathematical transformations. Auditing: A Journal of Practice & Theory 35(3): 169-181.

Curtis, E., C. Humphrey and W. S. Turley. 2016. Standards of innovation in auditing. Auditing: A Journal of Practice & Theory 35(3): 75-98.

Czerney, K., D. Jang and T. C. Omer. 2019. Client deadline concentration in audit offices and audit quality. Auditing: A Journal of Practice & Theory 38(4): 55-75.

Da Silva, C. G. and P. M. R. Carreira. 2013. Selecting audit samples using Benford's Law. Auditing: A Journal of Practice & Theory 32(2): 53-65.

Dalla Via, N. and P. Perego. 2020. The relative role of firm incentives, auditor specialization, and country factors as antecedents of nonfinancial audit quality. Auditing: A Journal of Practice & Theory 39(3): 75-104.

Dalton, D. W., J. R. Cohen, N. L. Harp and J. J. McMillan. 2014. Antecedents and consequences of perceived gender discrimination in the audit profession. Auditing: A Journal of Practice & Theory 33(3): 1-32.

Daugherty, B. E., D. Dickins, R. C. Hatfield and J. L. Higgs. 2012. An examination of partner perceptions of partner rotation: Direct and indirect consequences to audit quality. Auditing: A Journal of Practice & Theory 31(1): 97-114.

De Franco, G., H. Fogel-Yaari and H. Li. 2020. MD&A textual similarity and auditors. Auditing: A Journal of Practice & Theory 39(3): 105-131.

Demek, K. C., S. E. Kaplan and A. Winn. 2020. Who really performs the audit? Examining the effects of voluntary disclosure of the use of other auditors on investors' perceptions of audit quality. Auditing: A Journal of Practice & Theory 39(1): 1-19.

Desai, N. K. and G. J. Gerard. 2013. Auditor's consideration of material income -increasing versus material income-decreasing items during the audit process. Auditing: A Journal of Practice & Theory 32(2): 33-51.

Desai, N. K., G. J. Gerald and A. Tripathy. 2011. Internal audit sourcing arrangements and reliance by external auditors. Auditing: A Journal of Practice & Theory 30(1): 149-171.

Desir, R., J. R. Casterella and J. Kokina. 2014. A reexamination of audit fees for initial audit engagements in the post-SOX period. Auditing: A Journal of Practice & Theory 33(2): 59-78.

DeZoort, F. T., T. P. Holt and J. D. Stanley. 2019. A comparative analysis of investor and auditor materiality judgments. Auditing: A Journal of Practice & Theory 38(3): 149-166.

Diaz, J., G. W. Martin and W. B. Thomas. 2017. Financial reporting quality and auditor locality contagion. Auditing: A Journal of Practice & Theory 36(4): 71-87.

Dirsmith, M. W., M. A. Covaleski and S. Samuel. 2015. On being professional in the 21st century: An empirically informed essay. Auditing: A Journal of Practice & Theory 34(2): 167-200.

Dodgson, M. K. and A. J. Trotman. 2022. Lessons learned: Challenges when conducting interview-based research in auditing and methods of coping. Auditing: A Journal of Practice & Theory 41(1): 101-113.

Donelson, D. C., M. S. Ege and J. Leiby. 2019. Audit firm reputational consequences of alleged non-accounting misconduct by clients: How bargaining power temporarily shifts around securities litigation. Auditing: A Journal of Practice & Theory 38(4): 77-100.

Donelson, D. C., M. S. Ege and J. M. McInnis. 2017. Internal control weaknesses and financial reporting fraud. Auditing: A Journal of Practice & Theory 36(3): 45-69.

Downey, D. H. and J. C. Bedard. 2019. Coordination and communication challenges in global group audits. Auditing: A Journal of Practice & Theory 38(1): 123-147.

Downey, D. H., K. M. Obermire and K. M. Zehms. 2020. Toward an understanding of audit team distribution and performance quality. Auditing: A Journal of Practice & Theory 39(4): 87-112.

Doxey, M. M., R. C. Hatfield, J. A. Rippy and R. K. Peel. 2020. Asymmetric investor materiality and the effects of disclosure. Auditing: A Journal of Practice & Theory 39(2): 27-50.

Du, K. and S. Wu. 2019. Does external assurance enhance the credibility of CSR reports? Evidence from CSR-related misconduct events in Taiwan. Auditing: A Journal of Practice & Theory 38(4): 101-130.

Du, L, A. Masli and F. Meschke. 2018. Credit default swaps on corporate debt and the pricing of audit services. Auditing: A Journal of Practice & Theory 37(3): 117-144.

Duh, R., W. R. Knechel and C. Lin. 2020. The effects of audit firms' knowledge sharing on audit quality and efficiency. Auditing: A Journal of Practice & Theory 39(2): 51-79.

Dunn, K., M. Kohlbeck and B. W. Mayhew. 2011. The impact of the big 4 consolidation on audit market share equality. Auditing: A Journal of Practice & Theory 30(1): 49-73.

Durkin, M. P., S. J. Jollineau and S. C. Lyon. 2021. Sounds good to me: How communication mode and priming affect auditor performance. Auditing: A Journal of Practice & Theory 40(1): 1-17.

Durney, M., R. J. Elder and S. M. Glover. 2014. Field data on accounting error rates and audit sampling. Auditing: A Journal of Practice & Theory 33(2): 79-110.

Durocher, S., Y. Gendron and C. Picard. 2016. Waves of global standardization: Small practitioners' resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice & Theory 35(1): 65-88.

Edmonds, C. T., R. D. Leece, B. Y. Vermeer and T. E. Vermeer. 2020. The information value of qualified and adverse audit reports: Evidence from the municipal sector. Auditing: A Journal of Practice & Theory 39(1): 21-41.

Eierle, B., S. Hartlieb, D. C. Hay, L. Niemi and H. Ojala. 2022. External factors and the pricing of audit services: A systematic review of the archival literature using a PESTLE analysis. Auditing: A Journal of Practice & Theory 41(3): 95-119.

Eilifsen, A. and K. H. Knivsfla. 2013. How increased regulatory oversight of nonaudit services affects investors' perceptions of earnings quality. Auditing: A Journal of Practice & Theory 32(1): 85-112.

Eilifsen, A. and W. F. Messier Jr. 2015. Materiality guidance of the major public accounting firms. Auditing: A Journal of Practice & Theory 34(2): 3-26.

Elder, R. J. and A. A. Yebba. 2020. The introduction of state regulation and auditor retendering in school districts: Local audit market structure, audit pricing, and internal controls reporting. Auditing: A Journal of Practice & Theory 39(2): 81-115.

Elder, R. J., A. D. Akresh, S. M. Glover, J. L. Higgs and J. Liljegren. 2013. Audit sampling research: A synthesis and implications for future research. Auditing: A Journal of Practice & Theory 32(Supplement 1): 99-129.

Elliott, J. A., A. Ghosh and E. Peltier. 2013. Pricing of risky initial audit engagements. Auditing: A Journal of Practice & Theory 32(4): 25-43.

Emby, C. and M. Favere-Marchesi. 2010. Review partners and engagement partners: The interaction process in engagement quality review. Auditing: A Journal of Practice & Theory 29(2): 215-232.

Eshleman, J. D. and P. Guo. 2014. Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management. Auditing: A Journal of Practice & Theory 33(1): 117-138.

Eshleman, J. D. and P. Guo. 2014. Do Big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor? Auditing: A Journal of Practice & Theory 33(4): 197-219.

Ettredge, M. L., M. G. Sherwood and L. Sun. 2020. Office-client balance and metro area audit market competition. Auditing: A Journal of Practice & Theory 39(4): 113-141.

Ettredge, M. L., Y. Xu and H. S. Yi. 2014. Fair value measurements and audit fees: Evidence from the banking industry. Auditing: A Journal of Practice & Theory 33(3): 33-58.

Eutsler, J. 2020. Risky business: Assessing the generalizability of the PCAOB's risk-based inspection reports for annually inspected audit firms. Auditing: A Journal of Practice & Theory 39(2): 117-138.

Eutsler, J., A. E. Norris and G. M. Trompeter. 2018. A live simulation-based investigation: Interactions with clients and their effect on audit judgment and professional skepticism. Auditing: A Journal of Practice & Theory 37(3): 145-162.

Fargher, N. L., A. Jiang and Y. Yu. 2018. Further evidence on the effects of regulation on the exit of small auditors from the audit market and resulting audit quality. Auditing: A Journal of Practice & Theory 37(4): 95-115.

Fargher, N. L., W. Hou and J. Z. Zhang. 2019. Do banks audited by specialists engage in less real activities management? Evidence from repurchase agreements. Auditing: A Journal of Practice & Theory 38(1): 149-169.

Fan, Y., C. Li and K. Raghunandan. 2017. Is SOX 404(a) management internal control reporting an effective alternative to SOX 404(b) internal control audits? Auditing: A Journal of Practice & Theory 36(3): 71-89.

Fang, J., G. J. Lobo, Y. Zhang and Y. Zhao. 2018. Auditing related party transactions: Evidence from audit opinions and restatements. Auditing: A Journal of Practice & Theory 37(2): 73-106.

Fargher, N. L. and L. Jiang. 2008. Changes in the audit environment and auditors' propensity to issue going-concern opinions. Auditing: A Journal of Practice & Theory 27(2): 55-77.

Favere-Marchesi, M. 2013. Effects of decomposition and categorization on fraud-risk assessments. Auditing: A Journal of Practice & Theory 32(4): 201-219.

Feldmann, D. A. and W. J. Read. 2010. Auditor conservatism after Enron. Auditing: A Journal of Practice & Theory 29(1): 267-278.

Feldmann, D. A., W. J. Read and M. J. Abdolmohammadi. 2009. Financial restatements, audit fees, and the moderating effect of CFO turnover. Auditing: A Journal of Practice & Theory 28(1): 205-223.

Ferguson, A. and G. Pündrich. 2015. Does industry specialist assurance of non-financial information matter to investors? Auditing: A Journal of Practice & Theory 34(2): 121-146.

Ferguson, A., G. Pundrich and A. Raftery. 2014. Auditor industry specialization, service bundling, and partner effects in a mining-dominated city. Auditing: A Journal of Practice & Theory 33(3): 153-180.

Fiolleau, K., K. Hoang and B. Pomeroy. 2019. Auditors' communications with audit committees: The influence of the audit committee's oversight approach. Auditing: A Journal of Practice & Theory 38(2): 125-150.

Fiolleau, K., T. Libby and L. Thorne. 2018. Dysfunctional behavior in organizations: Insights from the management control literature. Auditing: A Journal of Practice & Theory 37(4): 117-141.

Francis, J. R. 2011. A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory 30(2): 125-152.

Francis, J. R., C. Richard and A. Vanstraelen. 2009. Assessing France's joint audit requirement: Are two heads better than one? Auditing: A Journal of Practice & Theory 28(2): 35-63.

Forst, A. and B. R. Hettler. 2019. Disproportionate insider control and the demand for audit quality. Auditing: A Journal of Practice & Theory 38(1): 171-191.

Fu, H., H. Tan and J. Zhang. 2011. Effect of auditor negotiation experience and client negotiating style on auditors' judgments in an auditor-client negotiation context. Auditing: A Journal of Practice & Theory 30(3): 225-237.

Gal-Or, R., R. Hoitash and U. Hoitash. 2016. The efficacy of shareholder voting in staggered and non-staggered boards: The case of audit committee elections. Auditing: A Journal of Practice & Theory 35(2): 73-95.

Gal-Or, R., R. Hoitash and U. Hoitash. 2018. Shareholder elections of audit committee members. Auditing: A Journal of Practice & Theory 37(4): 143-167.

Gal-Or, R., R. Hoitash and U. Hoitash. 2022. Auditor expertise in mergers and acquisitions. Auditing: A Journal of Practice & Theory 41(4): 135-162.

Ganguly, A. R. and J. S. Hammersley. 2009. Covariation assessments with costly information collection in audit planning: An experimental study. Auditing: A Journal of Practice & Theory 28(1): 1-27.

Garrett. J. B., R. Hoitash and D. F. Prawitt. 2022. Perceptions of tone at the top from the inside: Insights into audit  pricing. Auditing: A Journal of Practice & Theory 41(1): 115-141.

Garven, S. A., A. W. Beck and L. M. Parsons. 2018. Are audit-related factors associated with financial reporting quality in nonprofit organizations? Auditing: A Journal of Practice & Theory 37(1): 49-68.

Gayer, J. J. and J. S. Paterson. 2014. The association between actuarial services and audit quality. Auditing: A Journal of Practice & Theory 33(1): 139-159.

Gaynor, L. M., A. S. Kelton, M. Mercer and T. L. Yohn. 2016. Understanding the relation between financial reporting quality and audit quality. Auditing: A Journal of Practice & Theory 35(4): 1-22.

Ge, W., T. Kang, B. Y. Song and G. Zhou. 2021. Audit profession development and bank loan contracting. Auditing: A Journal of Practice & Theory 40(2): 85-105.

Gendron, Y. and M. K. Power. 2015. Research forum on qualitative research in auditing. Auditing: A Journal of Practice & Theory 34(2): 1-2.

Ghio, A., C. Moulang and Y. Gendron. 2023. Always feeling behind: Women auditors' experiences during Covid-19. Auditing: A Journal of Practice & Theory 42(3): 137-154.

Ghosh, A. and R. Pawlewicz. 2009. The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 28(2): 171-197.

Gissel, J. L. and K. M. Johnstone. 2017. Information sharing during auditors' fraud brainstorming: Effect of psychological safety and auditor knowledge. Auditing: A Journal of Practice & Theory 36(2): 87-110.

Glover, S. M., D. F. Prawitt and M. S. Drake. 2015. Between a rock and a hard place: A path forward for using substantive analytical procedures in auditing large P&L accounts: Commentary and analysis. Auditing: A Journal of Practice & Theory 34(3): 161-179.

Glover, S. M., J. C. Hansen and T. A. Seidel. 2022. How has the change in the way auditors determine the audit report date changed the meaning of the audit report date? Implications for academic research. Auditing: A Journal of Practice & Theory 41(1): 143-173.

Glover, S. M., M. H. Taylor and Y. Wu. 2017. Current practices and challenges in auditing fair value measurements and complex estimates: Implications for auditing standards and the academy. Auditing: A Journal of Practice & Theory 36(1): 63-84.

Gold, A., P. Klynsmit, P. Wallage and A. M. Wright. 2018. The impact of the auditor selection process and audit committee appointment power on investment recommendations. Auditing: A Journal of Practice & Theory 37(1): 69-87.

Gramling, A. A., J. Krishnan and Y. Zhang. 2011. Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms? Auditing: A Journal of Practice & Theory 30(3): 59-79.

Gramling, A. A., E. O'Donnell and S. D. Vandervelde. 2010. Audit partner evaluation of compensating controls: A focus on design effectiveness and extent of auditor testing. Auditing: A Journal of Practice & Theory 29(2): 175-187.

Greiner, A., L. Patelli and M. Pedrini. 2020. Characteristics of managerial tone priced by auditors: Evidence based on annual letters to shareholders of large U.S. firms. Auditing: A Journal of Practice & Theory 39(2): 139-161. Greiner, A., L. Patelli and Pedrini. 2020. Erratum: Auditing: A Journal of Practice & Theory 39(3): 209-210.

Greiner, A., M. J. Kohlbeck and T. J. Smith. 2017. The relationship between aggressive real earnings management and current and future audit fees. Auditing: A Journal of Practice & Theory 36(1): 85-107.

Grenier, J. H., D. J. Lowe, A. Reffett and R. C. Warne. 2015. The effects of independent expert recommendations on juror judgments of auditor negligence. Auditing: A Journal of Practice & Theory 34(4): 157-170.

Griffin, P. A. and D. H. Lont. 2010. Do investors care about auditor dismissals and resignations? What drives the response? Auditing: A Journal of Practice & Theory 29(2): 189-214.

Griffith, E. E. and J. S. Hammersley. 2023. The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards. Auditing: A Journal of Practice & Theory 42(2): 133-161.

Griffith, E. E., C. J. Nolder and R. E. Petty. 2018. The elaboration likelihood model: A meta-theory for synthesizing auditor judgment and decision making research. Auditing: A Journal of Practice & Theory 37(4): 169-186.

Griffith, E. E., K. Kadous and D. Young. 2016. How insights from the "new" JDM research can improve auditor judgment: Fundamental research questions and methodological advice. Auditing: A Journal of Practice & Theory 35(2): 1-22.

Grosse, M. and T. Scott. 2022. Disclosure of interim review reports: Do interim going concern conclusions have information content? Auditing: A Journal of Practice & Theory 41(3): 121-147.

Guénin-Paracini, H., B. Malsch and M. Tremblay. 2015. On the operational reality of auditors' independence: Lessons from the field. Auditing: A Journal of Practice & Theory 34(2): 201-236.

Guiral, A., E. Ruiz and W. Rodgers. 2011. To what extent are auditors' attitudes toward the evidence influenced by the self-fulfilling prophecy? Auditing: A Journal of Practice & Theory 30(1): 173-190.

Gul, F. A., C. Y. Lim, K. Wang and Y. Xu. 2019. Stock price contagion effects of low-quality audits at the individual audit partner level. Auditing: A Journal of Practice & Theory 38(2): 151-178.

Gul, F. A., C. Y. Lim, K. Wang and Y. Xu. 2023. The contagion reputational effects of failed individual audit partners: Evidence from an audit client market. Auditing: A Journal of Practice & Theory 42(1): 53-74.

Gul, F. A., G. S. Zhou and X. K. Zhu. 2013. Investor protection, firm information problems, Big N. auditors, and cost of debt around the world. Auditing: A Journal of Practice & Theory 32(3): 1-30.

Gul, F. A., H. Sami and Ha. Zhou. 2009. Auditor disaffiliation program in China and auditor independence. Auditing: A Journal of Practice & Theory 28(1): 29-51.

Guo, K. H. 2016. The institutionalization of commercialism in the accounting profession: An identity-experimentation perspective. Auditing: A Journal of Practice & Theory 35(3): 99-117.

Hackenbrack, K. E., N. T. Jenkins and M. Pevzner. 2014. Relevant but delayed information in negotiated audit fees. Auditing: A Journal of Practice & Theory 33(4): 95-117.

Hallman, N., A. J. Imdieke, K. Kim and R. Pereira. 2020. On the relation between insider trading and going concern opinions. Auditing: A Journal of Practice & Theory 39(1): 43-70.

Hamilton, E. L. 2016. Evaluating the intentionality of identified misstatements: How perspective can help auditors in distinguishing errors from fraud. Auditing: A Journal of Practice & Theory 35(4): 57-78.

Hammersley, J. S. 2011. A review and model of auditor judgments in fraud-related planning tasks. Auditing: A Journal of Practice & Theory 30(4): 101-128.

Hammersley, J. S., K. M. Johnstone and K. Kadous. 2011. How do audit seniors respond to heightened fraud risk? Auditing: A Journal of Practice & Theory 30(3): 81-101.

Hammersley, J. S., L. A. Myers and J. Zhou. 2012. The failure to remediate previously disclosed material weaknesses in internal controls. Auditing: A Journal of Practice & Theory 31(2): 73-111.

Han, J., K. Jamal and H. Tan. 2011. Auditors' overconfidence in predicting the technical knowledge of superiors and subordinates. Auditing: A Journal of Practice & Theory 30(1): 101-119.

Hanlon, D., M. Khedmati and E. K. Y. Lim. 2019. Boardroom backscratching and audit fees. Auditing: A Journal of Practice & Theory 38(2): 179-206.

Hardies, K., D. Breesch and J. Branson. 2015. The female audit fee premium. Auditing: A Journal of Practice & Theory 34(4): 171-195.

Hardies, K., D. Breesch and J. Branson. 2019. Erratum: The female audit fee premium. In 2015. Auditing: A Journal of Practice & Theory. 34(4): 171-195. Auditing: A Journal of Practice & Theory 38(2): 261-264.

Harding, N. and K. T. Trotman. 2009. Improving assessments of another auditor's competence. Auditing: A Journal of Practice & Theory 28(1): 53-78.

Harding, N. and K. T. Trotman. 2017. The effect of partner communications of fraud likelihood and skeptical orientation on auditors' professional skepticism. Auditing: A Journal of Practice & Theory 36(2): 111-131.

Hatfield, R. C. and A. Saiewitz. 2022. Theoretical and practical guidance for incorporating auditor-client communication in experimental research. Auditing: A Journal of Practice & Theory 41(4): 163-177.

Hay, D. C. and W. R. Knechel. 2017. Meta-regression in auditing research: Evaluating the evidence on the big N audit firm premium. Auditing: A Journal of Practice & Theory 36(2): 133-159.

He, C., C. K. Li, G. S. Monroe and Y. Si. 2021. Diversity of signing auditors and audit quality. Auditing: A Journal of Practice & Theory 40(3): 27-52.

He, K., X. Pan and G. G. Tian. 2017. Political connections, audit opinions, and auditor choice: Evidence from the ouster of government officers. Auditing: A Journal of Practice & Theory 36(3): 91-114.

Herda, D. N. and J. J. Lavelle. 2013. Auditor commitment to privately held clients and its effect on value-added audit service. Auditing: A Journal of Practice & Theory 32(1): 113-137.

Hermanson, D. R. and Z. Ye. 2009. Why do some accelerated filers with SOX section 404 material weaknesses provide early warning under Section 302? Auditing: A Journal of Practice & Theory 28(2): 247-271.

Hines, C. S., A. Masli, E. G. Mauldin and G. F. Peters. 2015. Board risk committees and audit pricing. Auditing: A Journal of Practice & Theory 34(4): 59-84.

Ho, J. L. and F. Kang. 2013. Auditor choice and audit fees in family firms: Evidence from the S&P 1500. Auditing: A Journal of Practice & Theory 32(4): 71-93.

Hoag, M. L. and C. W. Hollingsworth. 2011. An intertemporal analysis of audit fees and Section 404 material weaknesses. Auditing: A Journal of Practice & Theory 30(2): 173-200.

Hoang, H. and K. T. Trotman. 2021. The effect of CSR assurance and explicit assessment on investor valuation judgments. Auditing: A Journal of Practice & Theory 40(1): 19-33.

Hogan, C. E. and R. D. Martin. 2009. Risk shifts in the market for audits: An examination of changes in risk for "second tier" audit firms. Auditing: A Journal of Practice & Theory 28(2): 93-118.

Hoitash, R., U. Hoitash and L. Morris. 2021. eXtensible business reporting language (XBRL): A review and implications for future research. Auditing: A Journal of Practice & Theory 40(2): 107-132.

Hollingsworth, C. W., T. L. Neal and C. D. Reid. 2020. The effect of office changes within audit firms on clients' audit quality and audit fees. Auditing: A Journal of Practice & Theory 39(1): 71-99.

Hoogduin, L. A., T. W. Hall and J. J. Tsay. 2010. Modified Sieve sampling: A method for single- and multi-stage probability-proportional-to-size sampling. Auditing: A Journal of Practice & Theory 29(1): 125-148.

Hoogduin, L. A., T. W. Hall, J. J. Tsay and B. J. Bethane. 2015. Does systematic selection lead to unreliable risk assessments in monetary-unit sampling applications? Auditing: A Journal of Practice & Theory 34(4): 85-107.

Hooks, K. L., S. E. Kaplan and J. J. Schultz, Jr. 1994. Enhancing communication to assist in fraud prevention and detection. Auditing: A Journal of Practice & Theory (Fall): 86-117.

Hope, O., H. Yue and Q. Zhong. 2023. Public communication of audit risks and related-party transactions: Evidence from China. Auditing: A Journal of Practice & Theory 42(4): 23-44.

Hossain, S., K. Yazawa and G. S. Monroe. 2017. The relationship between audit team composition, audit fees, and quality. Auditing: A Journal of Practice & Theory 36(3): 115-135.

Houssain, S., G. S. Monro, M. Wilson and C. Jubb. 2016. The effect of networked clients' economic importance on audit quality. Auditing: A Journal of Practice & Theory 35(4): 79-103.

Hsieh, Y. and C. Lin. 2016. Audit firms' client acceptance decisions: Does partner-level industry expertise matter? Auditing: A Journal of Practice & Theory 35(2): 97-120.

Huang, H., K. Raghunandan and D. Rama. 2009. Audit fees for initial audit engagements before and after SOX. Auditing: A Journal of Practice & Theory 28(1): 171-190.

Huang, H., L. Liu, K. Raghunandan and D. V. Rama. 2008. Auditor industry specialization, client bargaining power, and audit fees: Further evidence. Auditing: A Journal of Practice & Theory 27(1): 147-158.

Huang, H., S. Mishra and K. Raghunandan. 2008. Types of nonaudit fees and financial reporting quality. Auditing: A Journal of Practice & Theory 27(1): 133-145.

Huang, M., A. Masli, F. Meschke and J. P. Guthrie. 2017. Clients' workplace environment and corporate audits. Auditing: A Journal of Practice & Theory 36(4): 89-113.

Huang, T., C. Chen, S. E. Kaplan and Y. Lin. 2021. Audit partners' co-working experience and audit outcomes. Auditing: A Journal of Practice & Theory 40(2): 133-160.

Huang, T., H. Chang and J. Chiou. 2016. Audit market concentration, audit fees, and audit quality: Evidence from China. Auditing: A Journal of Practice & Theory 35(2): 121-145.

Hurley, P. J. 2023. Making sense of ego depletion: The replication crisis, a path forward, and lessons for accounting researchers. Auditing: A Journal of Practice & Theory 42(2): 163-181.

Hurley, P. J. and B. W. Mayhew. 2019. Market reactions to a high-quality auditor and managerial preference for audit quality. Auditing: A Journal of Practice & Theory 38(4): 131-149.

Hurtt, R. K. 2010. Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory 29(1): 149-171.

Hurtt, R. K., H. Brown-Liburd, C. E. Earley and G. Krishnamoorthy. 2013. Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory 32(Supplement 1): 45-97.

Hux, C. T. 2021. How does disclosure of component auditor use affect nonprofessional investors' perceptions and behavior? Auditing: A Journal of Practice & Theory 40(1): 35-54.

Ittonen, K. and P. C. Trønnes. 2015. Benefits and costs of appointing joint audit engagement partners. Auditing: A Journal of Practice & Theory 34(3): 23-46.

Jamal, K., E. Marshall and H. Tan. 2016. Does disclosure of conflict of interest increase or decrease bias? Auditing: A Journal of Practice & Theory 35(1): 89-99.

Jiang, L., W. F. Messier and D. A. Wood. 2020. The association between internal audit operations-related services and firm operating performance. Auditing: A Journal of Practice & Theory 39(1): 101-124.

Jiu, L., B. Liu and Y. Liu. 2020. How a shared auditor affects firm-pair comparability: Implications of both firm and individual audit styles. Auditing: A Journal of Practice & Theory 39(3): 133-160.

Joe, J., A. Wright and S. Wright. 2011. The impact of client and misstatement characteristics on the disposition of proposed audit adjustments. Auditing: A Journal of Practice & Theory 30(2): 103-124.

Johnson, E. N., J. R. Kuhn Jr., B. A. Apostolou and J. M. Hassell. 2013. Auditor perceptions of client narcissism as a fraud attitude risk factor. Auditing: A Journal of Practice & Theory 32(1): 203-219.

Johnstone, K. M., C. Li and S. Luo. 2014. Client-auditor supply chain relationships, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 33(4): 119-166.

Kadous, K. and M. Mercer. 2016. Are juries more likely to second-guess auditors under imprecise accounting standards? Auditing: A Journal of Practice & Theory 35(1): 101-117.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2016. Relation between auditor quality and tax aggressiveness: Implications of cross-country institutional differences. Auditing: A Journal of Practice & Theory 35(4): 105-135.

Kannan, Y. H., T. R. Skantz and J. L. Higgs. 2014. The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees. Auditing: A Journal of Practice & Theory 33(2): 111-139.

Kao, J. L., Y. Li and W. Zhang. 2014. Did SOX influence the association between fee dependence and auditors' propensity to issue going-concern opinions? Auditing: A Journal of Practice & Theory 33(2): 165-185.

Kaplan, S. E., G. K. Taylor and D. D. Williams. 2020. The effects of the type and content of audit reports for financially stressed initial public offerings on information uncertainty. Auditing: A Journal of Practice & Theory 39(1): 125-150.

Kaplan, S. E., K. Pany, J. A. Samuels and J. Zhang. 2009. An examination of the effects of procedural safeguards on intentions to anonymously report fraud. Auditing: A Journal of Practice & Theory 28(2): 273-288.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2011. An examination of the effect of inquiry and auditor type on reporting intentions for fraud. Auditing: A Journal of Practice & Theory 30(4): 29-49.

Keune, M. B. and K. M. Johnstone. 2015. Audit committee incentives and the resolution of detected misstatements. Auditing: A Journal of Practice & Theory 34(4): 109-137.

Khalil, S., and M. Mazboudi. 2016. Client acceptance and engagement pricing following auditor resignation in family firms. Auditing: A Journal of Practice & Theory 35(4): 137-158.

Khalil, S., M. L. Magnan and J. R. Cohen. 2008. Dual-class shares and audit pricing: Evidence from the Canadian markets. Auditing: A Journal of Practice & Theory 27(2): 199-216.

Khavis, J. A. and J. Krishnan. 2021. Employee satisfaction and work-life balance in accounting firms and audit quality. Auditing: A Journal of Practice & Theory 40(2): 161-192.

Khurana, I. K. and L. Zhao. 2019. Does the JOBS Act reduce compliance costs of emerging growth companies? Theory and evidence. Auditing: A Journal of Practice & Theory 38(4): 151-175.

Kim, J. and B. Y. Song. 2011. Auditor quality and loan syndicate structure. Auditing: A Journal of Practice & Theory 30(4): 71-99.

Kim, J., J. J. Lee and J. C. Park. 2015. Audit quality and the market value of cash holdings: The case of office-level auditor industry specialization. Auditing: A Journal of Practice & Theory 34(2): 27-57.

Kim, S. and N. Harding. 2017. The effect of a superior's perceived expertise on the predecisional distortion of evidence by auditors. Auditing: A Journal of Practice & Theory 36(1): 109-127.

Kim, S. and N. Harding. 2017. The effect of a superior's perceived expertise on the predecisional distortion of evidence by auditors. Supplementary Appendix. Auditing: A Journal of Practice & Theory 36(1): 1-12.

Kim, S., W. J. Green and K. M. Johnstone. 2016. Biased evidence processing by multidisciplinary greenhouse gas assurance teams. Auditing: A Journal of Practice & Theory 35(3): 119-139.

Klevak, J., J. Livnat, D. Pei and K. Suslava. 2023. Critical audit matters: Possible market misinterpretation. Auditing: A Journal of Practice & Theory 42(3): 45-70.

Knechel, W. R. 2013. Editor's report. Auditing: A Journal of Practice & Theory 32(4): Auditing: A Journal of Practice & Theory 32(4): 7 pages not numbered.

Knechel, W. R. 2014. Annual editor report. Auditing: A Journal of Practice & Theory 33(4): Not numbered. (Includes an explanation of the Allen Track 12 step system for new submissions).

Knechel, W. R. and A. Vanstraelen. 2008. The relationship between auditor tenure and audit quality implied by going concern opinions. Auditing: A Journal of Practice & Theory 27(1): 113-131.

Knechel, W. R., N. Mintchik, M. Pevzner and U. Velury. 2019. The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe. Auditing: A Journal of Practice & Theory 38(1): 193-219.

Knechel, W. R., V. Naiker and G. Pacheco. 2008. Does auditor industry specialization matter? Evidence from market reaction to auditor switches. Auditing: A Journal of Practice & Theory 27(1): 19-45.

Kochetova-Kozloski, N. and W. F. Messier Jr. 2011. Strategic analysis and auditor risk judgments. Auditing: A Journal of Practice & Theory 30(4): 149-171.

Kochetova-Kozloski, N., T. M. Kozloski and W. F. Messier Jr. 2013. Auditor business process analysis and linkages among auditor risk judgments. Auditing: A Journal of Practice & Theory 32(3): 123-139.

Koh, K. and Y. H. Tong. 2013. The effects of clients' controversial activities on audit pricing. Auditing: A Journal of Practice & Theory 32(2): 67-96.

Krishnamoorthy, G., L. Bruynseels, S. De Groote, A. M. Wright and M. Van Peteghem. 2023. The accounting financial expertise of the audit committee chair and oversight effectiveness. Auditing: A Journal of Practice & Theory 42(1): 75-100.

Krishnan, G. V. and C. Wang. 2015. The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice & Theory 34(3): 139-160.

Krishnan, G. V., J. Mao and J. Zhang. 2023. Component auditor use and lenders' perception of audit quality. Auditing: A Journal of Practice & Theory 42(4): 45-80.

Krishnan, J. and J. E. Lee. 2009. Audit committee financial expertise, litigation risk, and corporate governance. Auditing: A Journal of Practice & Theory 28(1): 241-261.

Krishnan, J. and M. Li. 2023. Are referred-to auditors associated with lower audit quality and efficiency? Auditing: A Journal of Practice & Theory 42(1): 101-124.

Krishnan, J., J. Krishnan and H. Song. 2011. The effect of auditing standard No. 5 on audit fees. Auditing: A Journal of Practice & Theory 30(4): 1-27.

Krishnan, J., L. Su and Y. Zhang. 2011. Nonaudit services and earnings management in the pre-SOX and post-SOX eras. Auditing: A Journal of Practice & Theory 30(3): 103-123.

Krishnan, G. V., L. Sun, Q. Wang and R. Yang. 2013. Client risk management: A pecking order analysis of auditor response to upward earnings management. Auditing: A Journal of Practice & Theory 32(2): 147-169.

Keune, M. B. and T. M. Keune. 2018. Do managers make voluntary accounting changes in response to a material weakness in internal control? Auditing: A Journal of Practice & Theory 37(2): 107-137.

Kuang, H., H. Li, M. G. Sherwood and R. L. Whited. 2020. Mandatory audit partner rotations and audit quality in the United States. Auditing: A Journal of Practice & Theory 39(3): 161-184.

Kuselias, S., J. R. Lauck and S. Williams. 2021. Social media content and social comparisons: An experimental examination of their effect on audit quality. Auditing: A Journal of Practice & Theory 40(1): 55-72.

Kwon, S. Y. and H. S. Yi. 2018. Do social ties between CEOs and engagement audit partners affect audit quality and audit fees? Auditing: A Journal of Practice & Theory 37(2): 139-161.

Kwon, S. Y., J. Park and J. Yu. 2018. The effect of industry-specialist auditors on SEO underpricing before and after the global financial crisis. Auditing: A Journal of Practice & Theory 37(1): 89-113.

Kukukawa, H. and T. J. Mock. 2011. Audit risk assessments using belief versus probability. Auditing: A Journal of Practice & Theory 30(1): 75-99.

Kwon, S. Y., Y. Lim and R. Simnett. 2014. The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market. Auditing: A Journal of Practice & Theory 33(4): 167-195.

Lai, S. and C. Liu. 2018. The effect of auditor characteristics on the value of diversification. Auditing: A Journal of Practice & Theory 37(1): 115-137.

Lauck, J. R. and S. Bhattacharjee. 2023. The role of board financial monitoring strength and donor pressure in nonprofit auditors' assessment of changes in program expense allocations. Auditing: A Journal of Practice & Theory 42(3): 71-86.

Lawrence, A., M. Minutti-Meza and D. Vyas. 2018. Is operational control risk informative of financial reporting deficiencies? Auditing: A Journal of Practice & Theory 37(1): 139-165.

Lawson, B. P., G. S. Martin, L. Muriel and M. S. Wilkins. 2019. How do auditors respond to FCPA risk? Auditing: A Journal of Practice & Theory 38(4): 177-200.

Lee, G. and N. L. Fargher. 2018. The role of the audit committee in their oversight of whistle-blowing. Auditing: A Journal of Practice & Theory 37(1): 167-189.

Legoria, J., K. J. Reichelt and J. S. Soileau. 2018. Auditors and disclosure quality: The case of major customer disclosures. Auditing: A Journal of Practice & Theory 37(3): 163-189.

Leiby, J., K. Rennekamp and K. T. Trotman. 2021. Challenges to experimental audit JDM research and the role of online platforms in resolving these challenges. Auditing: A Journal of Practice & Theory 40(3): 53-72.

Li, H., W. G. No and J. E. Boritz. 2020. Are external auditors concerned about cyber incidents? Evidence from audit fees. Auditing: A Journal of Practice & Theory 39(1): 151-171.

Li, L., B. Qi and J. Zhang. 2021. The effect of engagement auditors on financial statement comparability. Auditing: A Journal of Practice & Theory 40(3): 73-104.

Litt, B., D. S. Sharma, T. Simpson and P. N. Tanyi. 2014. Audit partner rotation and financial reporting quality. Auditing: A Journal of Practice & Theory 33(3): 59-86.

Liu, L., K. Raghunandan and D. Rama. 2009. Financial restatements and shareholder ratifications of the auditor. Auditing: A Journal of Practice & Theory 28(1): 225-240.

Lobo, G. J., M. Lyu, B. Wang and J. H. Zhang. 2022. Do chief audit executives matter? Evidence from turnover events. Auditing: A Journal of Practice & Theory 41(2): 165-190.

Low, K. and H. Tan. 2011. Does time constraint lead to poorer audit performance? Effects of forewarning of impending time constraints and instructions. Auditing: A Journal of Practice & Theory 30(4): 173-190.

Lowe, D. J., P. M. J. Reckers and A. K. Sauciuc. 2023. The influence of professional commitment and rationalization-discrediting interventions on unethical audit decisions. Auditing: A Journal of Practice & Theory 42(3): 87-106.

Lu, L. Y , H. Wu and Y. Yu. 2017. Investment-related pressure and audit risk. Auditing: A Journal of Practice & Theory 36(3): 137-157.

Lu, M., R. Simnett and S. Zhou. 2023. Using the same provider for financial statement audit and assurance of extended external reports: Choices and consequences. Auditing: A Journal of Practice & Theory 42(1): 125-154.

Luippold, B. L. and T. E. Kida. 2012. The impact of initial information ambiguity on the accuracy of analytical review judgments. Auditing: A Journal of Practice & Theory 31(2): 113-129.

Luo, Y. and B. Malsch. 2023. Re-examining auditability through auditors' responses to Covid-19: Roles and limitations of improvisation on the production of auditing knowledge. Auditing: A Journal of Practice & Theory 42(3): 155-175.

Luypaert, M. and T. Van Caneghem. 2014. Can auditors mitigate information asymmetry in M &As? An empirical analysis of the method of payment in Belgian transactions. Auditing: A Journal of Practice & Theory 33(1): 57-91.

Lynford, G. and J. C. Bedard. 2013. The influence of auditor and client Section 404 processes on remediation of internal control deficiencies at all levels of severity. Auditing: A Journal of Practice & Theory 32(4): 45-69.

Lyubimov, A., V. Arnold, and S. G. Sutton. 2013. An examination of the legal liability associated with outsourcing and offshoring audit procedures. Auditing: A Journal of Practice & Theory 32(2): 97-118.

Ma, Z., R. Wang and K. Zhou. 2021. Generalist CEOs and audit pricing. Auditing: A Journal of Practice & Theory 40(4): 123-147.

Maijoor, S. and A. Vanstraelen. 2012. "Research opportunities in auditing in the EU," revisited. Auditing: A Journal of Practice & Theory 31(1): 115-126.

Malsch, B. and S. E. Salterio. 2016. "Doing good field research": Assessing the quality of audit field research. Auditing: A Journal of Practice & Theory 35(1): 1-22.

Mammadov, B. and A. Bhandari. 2023. Stressed about money: The effect of employee financial pressure on financial reporting outcomes. Auditing: A Journal of Practice & Theory 42(1): 155-181.

Mande, V., and M. Son. 2013. Do financial restatements lead to auditor changes? Auditing: A Journal of Practice & Theory 32(2): 119-145.

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

Martinow, K., R. A. Moroney and N. Harding. 2020. Auditor commitment and turnover intentions following negative inspection findings: The effects of regulator enforcement style and firm response. Auditing: A Journal of Practice & Theory 39(4): 143-165.

Masksymov, E. M. 2021. Auditor evaluation of manager's competence after a failure in internal control. Auditing: A Journal of Practice & Theory 40(3): 105-125.

Masli, A., C. Porter and S. Scholz. 2018. Determinants of auditor going concern reporting in the banking industry. Auditing: A Journal of Practice & Theory 37(4): 187-205.

Mattocks, R., T. Huang, R. A. Moroney and A. Prasad. 2022. Does the length of the cooling-off period affect audit quality? Auditing: A Journal of Practice & Theory 41(3): 149-174.

McDaniel, L. S. and L. E. Simmons. 2008. Auditors' assessment and incorporation of expectation precision in evidential analytical procedures. Auditing: A Journal of Practice & Theory 27(1): 1-18.

McKnight, C. A. and W. F. Wright. 2011. Characteristics of relatively high-performance auditors. Auditing: A Journal of Practice & Theory 30(1): 191-206.

Messier, W. F. Jr., C. A. Simon and J. L. Smith. 2013. Two decades of behavioral research on analytical procedures: What have we learned? Auditing: A Journal of Practice & Theory 32(1): 139-181.

Messier, W. F. Jr., T. M. Kozloski and N. Kochetova-Kozloski. 2010. An analysis of SEC and PCAOB enforcement actions against engagement quality reviewers. Auditing: A Journal of Practice & Theory 29(2): 233-252.

Mock, T. J., J. Bedard, P. J. Coram, S. M. Davis, R. Espahbodi and R. C. Warne. 2013. The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice & Theory 32(Supplement 1): 323-351.

Moon, J. R. Jr., J. E. Shipman, Q. T. Seanquist and R. L. Whited. 2022. On controlling for misstatement risk. Auditing: A Journal of Practice & Theory 41(2): 191-210.

Moroney, R. and P. Carey. 2011. Industry - versus task-based experience and auditor performance. Auditing: A Journal of Practice & Theory 30(2): 1-18.

Morris, L., R. Hoitash and U. Hoitash. 2023. The effectiveness and efficiency of auditors' remote work during Covid-19. Auditing: A Journal of Practice & Theory 42(4): 247-249.

Moser, W. J. 2020. Audit pricing of terrorism. Auditing: A Journal of Practice & Theory 39(2): 163-184.

Munsif, V., K. Raghunandan and D. V. Rama. 2013. Early warnings of internal control problems: Additional evidence. Auditing: A Journal of Practice & Theory 32(2): 171-188.

Myllymaki, E. 2014. The persistence in the association between Section 404 Material Weaknesses and financial reporting quality. Auditing: A Journal of Practice & Theory 33(1): 93-116.

Nagy, A. L. 2014. PCAOB quality control inspection reports and auditor reputation. Auditing: A Journal of Practice & Theory 33(3): 87-104.

Nelson, M. W. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory 28(2): 1-34.

Newton, N. J. 2019. When analysts speak, do auditors listen? Auditing: A Journal of Practice & Theory 38(1): 221-245.

Newton, N. J., D. Wang and M. S. Wilkins. 2013. Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements. Auditing: A Journal of Practice & Theory 32(3): 31-67.

Nigrini, M. J. and S. J. Miller. 2009. Data diagnostics using second-order tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2): 305-324.

Nolder, C. and T. J. Riley. 2014. Effects of differences in national culture on auditors' judgments and decisions: A literature review of cross-cultural auditing studies from a judgment and decision making perspective. Auditing: A Journal of Practice & Theory 33(2): 141-164.

O'Donnell, E. and J. D. Perkins. 2011. Assessing risk with analytical procedures: Do systems-thinking tools help auditors focus on diagnostic patters? Auditing: A Journal of Practice & Theory 30(4): 273-283.

Patterson, E. R. and J. R. Smith. 2016. The strategic effects of auditing standard No. 5 in a multi-location setting. Auditing: A Journal of Practice & Theory 35(1): 119-138.

Payne, E. A., R. J. Ramsay and E. M. Bamber. 2010. The effect of alternative types of review on auditors' procedures and performance. Auditing: A Journal of Practice & Theory 29(1): 207-220.

Payne, J. L. 2008. The influence of audit firm specialization on analysts' forecast errors. Auditing: A Journal of Practice & Theory 27(2): 109-136.

Perols, J. 2011. Financial statement fraud detection: An analysis of statistical and machine learning algorithms. Auditing: A Journal of Practice & Theory 30(2): 19-50.

Perols, R. R. and U. S. Murthy. 2021. The impact of cybersecurity risk management examinations and cybersecurity incidents on investor perceptions and decisions. Auditing: A Journal of Practice & Theory 40(1): 73-89.

Perry, Y. Z., B. Srinidhi and Z. Yang. 2023. Gender diversity and audit quality: Evidence from the pairing of audit partners. Auditing: A Journal of Practice & Theory 42(4): 81-104.

Peters, G. F. and A. M. Romi. 2015. The association between sustainability governance characteristics and the assurance of corporate sustainability reports. Auditing: A Journal of Practice & Theory 34(1): 163-198.

Peytcheva, M. and P. R. Gillett. 2011. How partners' views influence auditor judgment. Auditing: A Journal of Practice & Theory 30(4): 285-301.

Phang, S. and N. L. Fargher. 2019. Auditors' evaluation of subsequent events: The effects of prior commitment and type of accountability. Auditing: A Journal of Practice & Theory 38(3): 167-182.

Picard, C., S. Durocher and Y. Gendron. 2018. The colonization of public accounting firms by marketing expertise: Processes and consequences. Auditing: A Journal of Practice & Theory 37(1): 191-213.

Piercey, M. D. 2023. "Throw it in as a covariate? Common problems using measured control variables in experimental research. Auditing: A Journal of Practice & Theory 42(2): 183-205.

Pike, B. J., C. Lawrence, K. A. Martin and R. M. Olvera. 2016. External auditors' involvement in the internal audit function's work plan and subsequent reliance before and after a negative audit discovery. Auditing: A Journal of Practice & Theory 35(4): 159-173.

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