Management And Accounting Web

Auditing: A Journal of Practice & Theory 2017

Volumes 36(1) - 36(4)

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

Auditing: A Journal of Practice & Theory 2008-2017 | AAA Main Page | Auditing Main Page

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.

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.

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.

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.

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.

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.

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, 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., 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.

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.

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.

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.

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.

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.

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., 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.

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.

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.

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.

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, 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.

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.

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.

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.

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.

Sharma, D. S., P. N. Tanyi and B. A. Litt. 2017. Cost of mandatory periodic audit partner rotation: Evidence from audit fees and audit timeliness. Auditing: A Journal of Practice & Theory 36(1): 129-149.

Stefaniak, C. M., R. W. Houston and D. M. Brandon. 2017. Investigating inspection risk: An analysis of PCAOB inspections and internal quality reviews.  Auditing: A Journal of Practice & Theory 36(1): 151-168.

Sunderland, D. and G. M. Trompeter. 2017. Multinational group audits: Problems faced in practice and opportunities for research. Auditing: A Journal of Practice & Theory 36(3): 159-183.

Wolfe, C. J., B. C. Fitzgerald and N. J. Newton. 2017. The effect of partition dependence on assessing accounting estimates. Auditing: A Journal of Practice & Theory 36(3): 185-197.

Zhao, Y., J. C. Bedard and R. Hoitash. 2017. SOX 404, auditor effort, and the prevention of financial report misstatements. Auditing: A Journal of Practice & Theory 36(4): 151-177.