Management And Accounting Web

Auditing: A Journal of Practice & Theory 2019

Volume 38(1) - 38(4)

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

Auditing: A Journal of Practice & Theory 2008-2019 | AAA Main Page | Auditing Main Page

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.