Management And Accounting Web

Volume 38(1) - 38(4)

Provided by James R. Martin, Ph.D., CMA

Professor Emeritus, University of South Florida

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.

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.

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.

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., 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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. 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.

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.

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.

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.

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.

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

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.

Riccardi, W. N. 2019. Do audit firm tenure and size moderate changes in
financial reporting quality due to mandatory IFRS adoption? *Auditing: A
Journal of Practice & Theory* 38(4): 201-224.

Stein, S. E. 2019. Auditor industry specialization and accounting
estimates: Evidence from asset impairments. *Auditing: A Journal of
Practice & Theory* 38(2): 207-234.

Vinson, J. M., J. C. Robertson and R. C. Cockrell. 2019. The effects of
critical audit matter removal and duration on jurors' assessments of auditor
negligence. *Auditing: A Journal of Practice & Theory* 38(3): 183-202.

Zhang, S., K. Ye, Y. Cui and W. Zang. 2019. Large shareholder incentives
and auditor choice. *Auditing: A Journal of Practice & Theory* 38(3):
203-222.

Zhou, S., R. Simnett and H. Hoang. 2019. Evaluating combined assurance as
a new credibility enhancement technique. *Auditing: A Journal of Practice
& Theory* 38(2): 235-259.