A-C |
D-J |
K-P | Q-Z
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Auditing Main Page
See the following for many auditing articles not included here.
Auditing: A Journal of Practice & Theory |
Behavioral Research in Accounting
Journal of Forensic Accounting | Journal of Forensic and Investigative
Accounting
Kachelmeier, S. J. 1994. Discussion of an experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 131-139.
Kachelmeier, S. J. 2018. Testing auditor-client interactions without letting auditors and clients fully interact: Comments on Bennett and Hatfield (2018). Accounting, Organizations and Society (68-69): 58-62.
Kachelmeier, S. J. and B. W. Van Landuyt. 2017. Prompting the benefit of the doubt: The joint effect of auditor-client social bonds and measurement uncertainty on audit adjustments. Journal of Accounting Research (September): 963-994.
Kachelmeier, S. J. and M. Shehata. 1997. Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. The Accounting Review (July): 407-431.
Kachelmeier, S. J. and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review (January): 209-226.
Kachelmeier, S. J., D. Rimkus, J. J. Schmidt and K. Valentine. 2020. The forewarning effect of critical audit matter disclosures involving measurement uncertainty. Contemporary Accounting Research 37(4): 2186-2212.
Kachelmeier, S. J., S. J. Rasmussen and J. J. Schmidt. 2016. When do ineffective audit committee members experience turnover? Contemporary Accounting Research 33(1): 228-260.
Kacheimeier, S. J., T. Majors and M. G. Williamson. 2014. Does intent modify risk-based auditing? The Accounting Review (November): 2181-2201.
Kadous, K. 2000. The effects of audit quality and consequence severity on juror evaluations of auditor responsibility for plaintiff losses. The Accounting Review (July): 327-341.
Kadous, K. and M. Mercer. 2012. Can reporting norms create a safe harbor? Jury verdicts against auditor under precise and imprecise accounting standards. The Accounting Review (March): 565-587.
Kadous, K. and Y. Zhou. 2019. How does intrinsic motivation improve auditor judgment in complex audit tasks? Contemporary Accounting Research 36(1): 108-131.
Kadous, K., C. A. Proell, J. Rich and Y. Zhou. 2019. It goes without saying: The effects of intrinsic motivational orientation, leadership emphasis of intrinsic goals, and audit issue ambiguity on speaking up. Contemporary Accounting Research 36(4): 2113-2141.
Kadous, K., J. Leiby and M. E. Peecher. 2013. How do auditors weight informal contrary advice? The joint influence of advisor social bond and advice justifiability. The Accounting Review (November): 2061-2087.
Kadous, K., S. J. Kennedy and M. E. Peecher. 2003. The effect of quality assessment and directional goal commitment on auditor's acceptance of client-preferred accounting methods. The Accounting Review (July): 759-778.
Kaiser, J. G. 2019. Keynote address. The CPA Journal (February): 43-46.
Kalelkar, R. 2016. Audit committee diligence around initial audit engagement. Advances in Accounting: Incorporating Advances in International Accounting (33): 59-67.
Kalelkar, R. and S. Khan. 2016. CEO financial background and audit pricing. Accounting Horizons (September): 325-339.
Kallunki, J., J. P. Kallunki, L. Niemi, H. Nilsson and D. Aobdia. 2019. IQ and audit quality: Do smarter auditors deliver better audits? Contemporary Accounting Research 36(3): 1373-1416.
Kamath, R., T. Huang and R. A. Moroney. 2018. Auditor rotation and perceived competence and independence: The effect of fees and industry specialization. Journal of International Accounting Research 17(3): 153-175.
Kanagaretnam, K., G. V. Krishnan and G. J. Lobo. 2010. An empirical analysis of auditor independence in the banking industry. The Accounting Review (November): 2011-2046.
Kang, F. 2014. Founding family ownership and the selection of industry specialist auditors. Accounting Horizons (June): 261-276.
Kang, M., H. Y. Lee, V. Mande and Y. S. Woo. 2019. Audit firm attributes and auditor litigation risk. Abacus 55(4): 639-675.
Kang, Y. J. 2019. Are audit committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures? Accounting, Organizations and Society (77): 101051.
Kang, Y. J., A. J. Trotman and K. T. Trotman. 2015. The effect of an audit judgment rule on audit committee members' professional skepticism: The case of accounting estimates. Accounting, Organizations and Society (46): 59-76.
Kang, Y. J., M. D. Piercey and A. Trotman. 2020. Does an audit judgment rule increase or decrease auditors' use of innovative audit procedures? Contemporary Accounting Research 37(1): 297-321.
Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615.
Kanodia, C. S. 1985. Stochastic monitoring and moral hazard. Journal of Accounting Research (Spring): 175-193.
Kanter, H. A. 2017. Lessons to learn from SEC accounting and auditing enforcements. Journal of Accountancy (December): 26-30.
Kaplan, R. S. 1973. A stochastic model for auditing. Journal of Accounting Research (Spring): 38-46.
Kaplan, R. S. 1973. Statistical sampling in auditing with auxiliary information estimators. Journal of Accounting Research (Autumn): 238-258.
Kaplan, R. S. 1975. A synthesis. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 134-142.
Kaplan, R. S. 1975. Sample size computations for dollar-unit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 126-133.
Kaplan, S. E. 1985. The effect of combining compliance and substantive tasks on auditor consensus. Journal of Accounting Research (Autumn): 871-877.
Kaplan, S. E. 1988. An examination of the effect of presentation format on auditors' expected value judgments. Accounting Horizons (September): 90-95.
Kaplan, S. E. and D. D. Williams. 2012. The changing relationship between audit firm size and going concern reporting. Accounting, Organizations and Society 37(5): 322-341.
Kaplan, S. E. and D. D. Williams. 2013. Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review (January): 199-232.
Kaplan, S. E. and P. M. J. Reckers. 1985. An examination of auditor performance evaluation. The Accounting Review (July): 477-487.
Kaplan, S. E. and S. M. Whitecotton. 2001. An examination of auditor's reporting intentions when another auditor is offered client employment. Auditing: A Journal of Practice and Theory (March): 45-63.
Kaplan, S. E., K. Pany, J. Samuels and J. Zhang. 2012. An examination of anonymous and non-anonymous fraud reporting channels. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 88-95.
Kaplan, S. E., K. R. Pope and J. A. Samuels. 2010. The effect of social confrontation on individuals' intentions to internally report fraud. Behavioral Research In Accounting 22(2): 51-67.
Kapoor, G. and C. Valencia. 2013. Effective audit report writing: Following the objective-based approach. The CPA Journal (April): 36-39.
Karamanou, I. and N. Vafeas. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research (June): 453-486.
Karan, V., D. S. Kerr, U. S. Murthy and A. S. Vinze. 1996. Information technology support for collaborative decision making in auditing: An experimental investigation. Decision Support Systems 16(3): 181-194.
Karan, V., A. S. Vinze and U. S. Murthy 1995. Assessing the suitability of judgmental auditing tasks for expert systems development: An empirical approach. Expert Systems with Applications: An International Journal 9(4): 441-455.
Kari, L. K. and C. B. Levine. 2020. Audit partner identification and audit quality. Review of Accounting Studies 25(2): 778-809.
Kaufman, F and L. A. Schmidt. 1957. Auditing electronic records. The Accounting Review (January): 33-41.
Kausar, A., N. Shroff and H. White. 2016. Real effects of the audit choice. Journal of Accounting and Economics (August): 157-181.
Ke, B., C. S. Lennox and Q. Xin. 2015. The effect of China's weak institutional environment on the quality of Big 4 audits. The Accounting Review (July): 1591-1619.
Keim, M. T. and C. T. Grant. 2003. To tell or not to tell: An auditing case in ethical decision making and conflict resolution. Issues in Accounting Education (November): 397-407.
Keinath, A. K. and J. C. Walo. 2008. Audit committee responsibilities disclosed since Sarbanes-Oxley. The CPA Journal (June): 32-37.
Kell, W. G. 1968. Public accounting's irresistible force and immovable object. The Accounting Review (April): 266-273.
Keller, T. F. 1968. Discussion of the auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 18-22.
Kelly, K. and H. Tan. 2017. Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors. Accounting, Organizations and Society (56): 1-20.
Kelton, A. S. and N. R. Montague. 2018. The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional judgments. Accounting, Organizations and Society (65): 44-55.
Kennedy, D. B. and W. H. Shaw. 1991. Evaluating financial distress resolution using prior audit opinions. Contemporary Accounting Research 8(1): 97-114.
Kennedy, E. 2018. Martin Baumann named new IAASB chair. Strategic Finance (October): 9.
Kennedy, J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research (Autumn): 231-245.
Kennedy, J. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review (April): 249-273.
Kennedy, J. and M. E. Peecher. 1997. Judging auditors' technical knowledge. Journal of Accounting Research (Autumn): 279-293.
Kennedy, J., D. N. Kleinmuntz and M. E. Peecher. 1997. Determinants of the justifiability of performance in ill-structured audit tasks. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 105-123.
Kent, P. and R. Weber. 1998. Auditor expertise and the estimation of dollar error in accounts. Abacus 34(1): 120-139.
Kerler, W. A. III and D. M. Brandon. 2010. The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 246-258.
Kerr, D. S. and U. S. Murthy. 1994. Group decision support systems and cooperative learning in auditing: An experimental investigation. Journal of Information Systems (Fall): 85-96.
Kerr, D. S. and U. S. Murthy 2004. Divergent and convergent idea generation in teams: A comparison of computer-mediated and face-to-face communication Group Decision and Negotiation (July) 381-399.
Kessler, B. 2007. Fashioning a fraud. Journal of Accountancy (October): 60-63.
Ketz, J. E. 2020. The myth of auditor independence. The CPA Journal (February): 6-9.
Keune, M. B. and K. M. Johnstone. 2012. Materiality judgments and the resolution of detected misstatements: The role of managers, auditors, and audit committees. The Accounting Review (September): 1641-1677.
Keyser, J. D. 2020. A historical assessment of a key auditor independence policy: Auditing your own work. The Accounting Historians Journal 47(2): 11-20.
Keyser, J. D. 2021. The recurring debate in the United States over mandatory firm rotation. The Accounting Historians Journal 48(1): 15-29.
Keyser, J. D., J. L. Smith and N. M. Stephens. 2022. An audit quality inspection scandal: Ethical lapses in a misguided attempt to alleviate regulatory scrutiny. Issues in Accounting Education (May): 109-127.
Khalil, S. K., J. R. Cohen and G. M. Trompeter. 2011. Auditor resignation and firm ownership structure. Accounting Horizons (December): 703-727.
Khalil, S. K., J. R. Cohen and K. B. Schwartz. 2011. Client engagement risks and the auditor search period. Accounting Horizons (December): 685-702.
Khan, A. R., D. M. Hossain and J. Siddiqui. 2011. Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 125-131.
Khanna, S. 2018. Protecting against claims of failure to detect theft. Journal of Accountancy (July): 16-17.
Khoo, E. S., Y. Lim and G. S. Monroe. 2020. Audit committee members' reputation incentives and their effectiveness in monitoring the financial reporting process. Abacus 56(3): 348-406.
Khurana, I. K. and K. K. Raman. 2004. Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: Evidence from Anglo-American countries. The Accounting Review (April): 473-495.
Khurana, I. K. and R. Zhong. 2021. Bank audit regulations and reporting quality. Journal of International Accounting Research 20(3): 81-116.
Khurana, I. K., N. G. Lundstrom and K. K. Raman. 2021. PCAOB inspections and the differential audit quality effect for Big 4 and non-Big 4 US. auditors. Contemporary Accounting Research 38(1): 376-411.
Kida, T. 1980. An investigation into auditors' continuity and related qualification judgments. Journal of Accounting Research (Autumn): 506-523.
Kida, T. 1984. The effect of causality and specificity on data use. Journal of Accounting Research (Spring): 145-152.
Kida, T. 1984. The impact of hypothesis-testing strategies on auditors' use of judgment data. Journal of Accounting Research (Spring): 332-340.
Kim, D. 2006. Capital budgeting for new projects: On the role of auditing in information acquisition. Journal of Accounting and Economics (September): 257-270.
Kim, J., A. I. Nicolaou and M. A. Vasrhelyi. 2013. The impact of enterprise resource planning (ERP) systems on the audit report lag. Journal of Emerging Technologies in Accounting (10): 63-88.
Kim, J., D. A. Simunic, M. T. Stein and C. H. Yi. 2011. Voluntary audits and the cost of debt capital for privately held firms: Korean evidence. Contemporary Accounting Research 28(2): 585-615.
Kim, J., X. Liu and L. Zheng. 2012. The impact of mandatory IFRS adoption on audit fees: Theory and evidence. The Accounting Review (November): 2061-2094.
Kim, J. W., J. Lim and K. Yoon. 2020. Shareholder wealth effects on audit data analytics announcements. Accounting Horizons (December): 125-142.
Kim, M. 2021. Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover. Advances in Accounting: Incorporating Advances in International Accounting (54): 100549.
Kim, S. and A. Klein. 2017. Did the 1999 NYSE and NASDAQ listing standard changes on audit committee composition benefit investors? The Accounting Review (November): 187-212.
Kim, Y. and M. S. Park. 2006. Auditor changes and the pricing of seasoned equity offers. Accounting Horizons (December): 333-349.
Kim, Y. and M. S. Park. 2014. Real activities manipulation and auditors' client-retention decisions. The Accounting Review (January): 367-401.
Kim, Y., H. Li and S. Li. 2015. CEO equity incentives and audit fees. Contemporary Accounting Research 32(2): 608-638.
King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review (April): 265-284.
King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").
King, R. R. and R. Schwartz. 2000. An experimental investigation of auditors' liability: Implications for social welfare and exploration of deviations from theoretical predictions. The Accounting Review (October): 429-451.
King, R. R., S. M. Davis and N. Mintchik. 2012. Mandatory disclosure of the engagement partner's identity: Potential benefits and unintended consequences. Accounting Horizons (September): 533-561.
Kinicki, A. J., J. E. Heyl and T. E. Callarman. 1986. Assessing the validity of the Cox, Zmud, and Clark material-requirements-planning audit instrument. The Academy of Management Journal 29(3): 633-641.
Kinney, W. R. Jr. 1972. The auditor's sampling objectives: Four or two? Journal of Accounting Research (Autumn): 407-412.
Kinney, W. R. Jr. 1975. A decision-theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132.
Kinney, W. R. Jr. 1975. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 14-29.
Kinney, W. R. Jr. 1978. ARIMA and regression in analytical review: An empirical test. The Accounting Review (January): 48-60.
Kinney, W. R. Jr. 1979. Integrating audit tests: Regression analysis and partitioned dollar-unit sampling. Journal of Accounting Research (Autumn): 456-475.
Kinney, W. R. Jr. 1979. The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 148-165.
Kinney, W. R. Jr. 1986. Audit technology and preferences for auditing standards. Journal of Accounting and Economics (March): 73-89.
Kinney, W. R. Jr. 1994. Audit litigation research: Professional help is needed. Accounting Horizons (June): 80-86.
Kinney, W. R. Jr. 1999. Auditor independence: A burdensome constraint or core value? Accounting Horizons (March): 69-75.
Kinney, W. R. Jr. 2015. Discussion of "Does the identity of engagement partner matter? An analysis of audit partner reporting decisions." Contemporary Accounting Research 32(4): 1479-1488.
Kinney, W. R. Jr. and A. D. Bailey, Jr. 1976. Regression analysis as a means of determining audit sample size: A comment. The Accounting Review (April): 396-401.
Kinney, W. R. Jr. and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285.
Kinney, W. R. Jr. and G. L. Salamon. 1982. Regression analysis in auditing: A comparison of alternative investigation rules. Journal of Accounting Research (Part I, Autumn): 350-366.
Kinney, W. R. Jr. and R. Libby. 2002. The relation between auditors' fees for nonaudit services and earnings management: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 107-114.
Kinney, W. R. Jr. and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review (January): 55-69.
Kinney, W. R. Jr., G. L. Salamon and W. C. Uecker. 1986. Computer Assisted Analytical Review System. Accounting Education Series (7). American Accounting Association.
Kinney, W. R. Jr., R. D. Martin and M. L. Shepardson. 2013. Reflections on a decade of SOX 404(b) audit production and alternatives. Accounting Horizons (December): 799-813.
Kinney, W. R. Jr., Z. Palmrose and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research (June): 561-588.
Kirk, D. J. 2000. Experiences with the public oversight board and corporate audit committees. Accounting Horizons (March): 103-111.
Kirkham, E. J. and C. J. Gaa. 1939. Is there a theory basis for audit procedure? The Accounting Review (June): 139-146.
Kirkland, S. D. 2015. Helping S corporations avoid unreasonable compensation audits. Journal of Accountancy (June): 54-56, 58, 60.
Kirkos, E., C. Spathis and Y. Manolopoulos. 2007. Data mining techniques for the detection of fraudulent financial statements. Expert Systems with Applications 32 (4), 995-1003.
Kirkos, E., C. Spathis, A. Nanopoulos and Y. Manolopoulos. 2007. Identifying qualified auditors' opinions: A data mining approach. Journal of Emerging Technologies in Accounting (4): 183-197.
Kirsch, R. J., P. E. Leathers and K. C. Snead. 1993. Student versus recruiter perceptions of the importance of staff auditor performance variables. Accounting Horizons (December): 58-69.
Kissinger, J. N. 1977. A general theory of evidence as the conceptual foundation in auditing theory: Some comments and extensions. The Accounting Review (April): 322-339.
Kissinger, J. N. 1988. Adapting Coopers & Lybrand's pre-audit accounting software to a floppy disk environment. Journal of Information Systems (Spring): 87-93.
Klassen, K. J., P. Lisowsky and D. Mescall. 2016. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. The Accounting Review (January): 179-205.
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics (August): 375-400.
Klein, A. 2002. Economic determinants of audit committee independence. The Accounting Review (April): 435-452.
Klein, A. 2018. Questioning the effectiveness of independent audit committees: Does the current regulatory regime improve reporting quality? The CPA Journal (March): 30-36.
Klein, R. 2015. How to avoid or minimize fraud exposures. The CPA Journal (March): 6-8.
Kleinman, G. and A. Anandarajan. 2011. Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education 29(1): 37-49.
Knapp, C. A. and M. C. Knapp. 2001. The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society 26(1): 25-37.
Knapp, M. C. 1985. Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review (April): 202-211.
Knapp, M. C. 1987. An empirical study of audit committee support for auditors involved in technical disputes with client management. The Accounting Review (July): 578-588.
Knapp, M. C. and C. A. Knapp. 2012. Cognitive biases in audit engagements: Errors in judgment and strategies for prevention. The CPA Journal (June): 40-45.
Knapp, M. C. and C. A. Knapp. 2015. The Le-Natures Inc. Fraud - What happened and why. IMA Educational Case Journal 8(4): 1-6.
Knechel, W. R. 1988. The effectiveness of statistical analytical review as a substantive auditing procedure: A simulation analysis. The Accounting Review (January): 74-95.
Knechel, W. R. 2000. Behavioral research in auditing and its impact on audit education. Issues in Accounting Education (November): 695-712.
Knechel, W. R. 2007. The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society 32(4-5): 383-408.
Knechel, W. R. 2021. The future of assurance in capital markets: Reclaiming the economic imperative of the auditing profession. Accounting Horizons (March): 133-151.
Knechel, W. R. and D. Snowball. 1987. Accounting internships and subsequent academic performance: An empirical study. The Accounting Review (October): 799-807.
Knechel, W. R. and H. J. Park. 2022. Audit firm political connections and PCAOB inspection reports. Accounting, Organizations and Society (100): 101335.
Knechel, W. R. and J. Leiby. 2016. If you want my advice: Status motives and audit consultations about accounting estimates. Journal of Accounting Research (December): 1331-1364.
Knechel, W. R. and W. F. Messier Jr. 1990. Sequential auditor decision making: Information search and evidence evaluation. Contemporary Accounting Research 6(2): 386-406.
Knechel, W. R., A. Vanstraelen and M. Zerni. 2015. Does the identity of engagement partners matter? An analysis of audit partner reporting decisions. Contemporary Accounting Research 32(4): 1443-1478.
Knechel, W. R., E. Thomas and M. Driskill. 2020. Understanding financial auditing from a service perspective. Accounting, Organizations and Society (81): 101080.
Knechel, W. R., J. Mao, B. Qi and Z. Zhuang. 2021. Is there a brain drain in auditing? The determinants and consequences of auditors leaving public accounting. Contemporary Accounting Research 38(4): 2461-2495.
Knechel, W. R., P. Rouse and C. Schelleman. 2009. A modified audit production framework: Evaluating the relative efficiency of audit engagements. The Accounting Review (September): 1607-1638.
Knechel, W. R., S. E. Salterio and N. Kochetova-Kozloski. 2010. The effect of benchmarked performance measures and strategic analysis on auditors’ risk assessments and mental models. Accounting, Organizations and Society 35(3): 316-333.
Kneer, D. C. 1984. The teaching of an effective and efficient audit strategy. Issues in Accounting Education: 121-135.
Knoblett, J. A. 1970. The applicability of Bayesian statistics in auditing. Decision Sciences 1(3-4): 423-440.
Koch, C. and S. E. Salterio. 2017. The effects of auditor affinity for client and perceived client pressure on auditor proposed adjustments. The Accounting Review (September): 117-142.
Kochetova-Kozloski, N., W. F. Messier Jr. and A. Eilifsen. 2011. Improving auditors’ fraud judgments using a frequency response mode. Contemporary Accounting Research 28(3): 837-858.
Kogan, A. and C. Yin. 2021. Privacy-preserving information sharing within and audit firm. Journal of Information Systems (Summer): 243-268.
Kogan, A., B. W. Mayhew and M. A. Vasarhelyi. 2019. Audit data analytics research - An application of design science methodology. Accounting Horizons (September): 69-73.
Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1999. Continuous online auditing: A program of research. Journal of Information Systems (Fall): 87-103.
Koh, K., L. Li, X. Liu and C. Wang. 2023. The effect of audit partner diversity on audit quality: Evidence from China. Abacus 59(1): 340-380.
Kohlbeck, M. and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900-928.
Kohlbeck, M., T. Smith and A. Valencia. 2017. Auditors and net transfers of level 3 fair-value financial instruments. Advances in Accounting: Incorporating Advances in International Accounting (36): 27-39.
Kohlbeck, M. J., J. R. Cohen and L. L. Holder-Webb. 2009. Auditing intangible assets and evaluating fair market value: The case of reacquired franchise rights. Issues in Accounting Education (February): 45-61. (Case study).
Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.
Kokina, J. and T. H. Davenport. 2017. The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting 14(1): 115-122.
Koonce, L. 1992. Explanation and counterexplanation during audit analytical review. The Accounting Review (January): 59-76.
Koonce, L., U. Anderson and G. Marchant. 1995. Justification of decisions in auditing. Journal of Accounting Research (Autumn): 369-384.
Kopetzky, M. K. 2008. The fraud factor. The CPA Journal (April): 62-65.
Koreff, J., M. Weisner and S. G. Sutton. 2021. Data analytics (ab) use in healthcare fraud audits. International Journal of Accounting Information Systems (42): 100523.
Kornish, L. J. and C. B. Levine. 2004. Discipline and common agency: The case of audit and nonaudit services. The Accounting Review (January): 173-200.
Koskivaara, E. and B. Back. 2007. Artificial neural network assistant (ANNA) for continuous auditing and monitoring of financial data. Journal of Emerging Technologies in Accounting (4): 29-45.
Kovar, S. E. 2002. Discussion of An experimental examination of alternative forms of web assurance for business-to-consumer e-commerce. Journal of Information Systems (Spring Supplement): 59-63.
Kovar, S. E., K. G. Burke and B. R. Kovar. 2000. Consumer responses to the CPA WEBTRUST assurance. Journal of Information Systems (Spring): 17-35.
Kowaleski, Z. T., B. W. Mayhew and A. C. Tegeler. 2018. The impact of consulting services on audit quality: An experimental approach. Journal of Accounting Research (May): 673-711.
Koziel, M. 2017. 4 strategies for efficient, effective audit documentation: Smart planning and standardized procedures can aid in compliance. Journal of Accountancy (November): 26-28.
Krahel, J. P. and W. R. Titera. 2015. Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons (June): 409-422.
Kramer, B. K. P. 2009. Rooting out fraud in your organization. Management Accounting Quarterly (Summer): 1-16.
Kranacher, M. 2008. The future of Sarbanes-Oxley. The CPA Journal (October): 16-21.
Kranacher, M., B. W. Morris, T. A. Pearson and R. A. Riley Jr. 2008. A model curriculum for education in fraud and forensic accounting. Issues in Accounting Education (November): 505-519.
Kravitz, R. H. 2012. Auditors' responsibility for detecting fraud putting ethics and morality first. The CPA Journal (June): 24-30.
Kreiser, L. 1977. Maintaining and improving the audit competence of CPAs: CPA and selected user reaction. The Accounting Review (April): 427-437.
Kresse, W. J. 2008. The Saint Xavier University graduate program in financial fraud examination and management. Issues in Accounting Education (November): 601-608.
Kreuter, E. 2017. Forensic accounting. The CPA Journal (November): 6-8.
Kreuter, E. 2019. A successful career transition to forensic accounting. The CPA Journal (October): 6-8.
Kreuter, E. 2020. News & views: Forensic accounting. The CPA Journal (March): 13-15.
Kreuter, E. A., G. D. Sacks and A. A. K. Martian. 2020. Mind the GAAP: The evolution of the auditor's role and the 'fraud expectation gap'. The CPA Journal (October/November): 70-73.
Krieger, F., P. Drews and P. Velte. 2021. Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems (41): 100511.
Kriel, E. 2004. Discussion of restoring auditor credibility: Tertiary monitoring and logging of continuous auditing systems. International Journal of Accounting Information Systems 5(2): 207-209.
Kriel, E. 2010. Discussion of 'Data mining journal entries for fraud detection: An exploratory study' International Journal of Accounting Information Systems 11(3): 186-188.
Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons (Supplement): 1-16.
Krishnan, G. V. and C. Wang. 2014. Are capitalized software development costs informative about audit risk? Accounting Horizons (March): 39-57.
Krishnan, G. V., P. N. Patatoukas and A. Y. Wang. 2019. Customer-base concentration for audit pricing and quality. Journal of Management Accounting Research 31(1): 129-152.
Krishnan, G. V., Z. Singer and J. Zhang. 2023. Audit partner ethnicity and salient audit phenomena. Accounting, Organizations and Society (107): 101440.
Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review (January): 200-215.
Krishnan, J. 2005. Audit committee quality and internal control: An empirical analysis. The Accounting Review (April): 649-675.
Krishnan, J. and J. Krishnan. 1997. Litigation risk and auditor resignations. The Accounting Review (October): 539-560.
Krishnan, J. and J. S. Yang. 2009. Recent trends in audit report and earnings announcement lags. Accounting Horizons (September): 265-288.
Krishnan, J. and K. Raghunandan. 2007. Were former Andersen clients treated more leniently than other clients? Evidence from going-concern modified audit opinions. Accounting Horizons (December): 423-435.
Krishnan, J. and Z. Ye. 2005. Why some companies seek shareholder ratification on auditor selection. Accounting Horizons (December): 237-254.
Krishnan, J., C. Li and Q. Wang. Auditor industry expertise and cost of equity. Accounting Horizons (Dec (December): 667-691.
Krishnan, J., J. Krishnan and H. Song. 2017. PCAOB international inspections and audit quality. The Accounting Review (September): 143-166.
Krishnan, J., Y. Wen and W. Zhao. 2011. Legal expertise on corporate audit committees and financial reporting quality. The Accounting Review (November): 2099-2130.
Krogstad, J. L., G. Smith, and R. J. Clay Jr. 1986. Impact of a simulation of audit practice. Issues in Accounting Education (Fall): 309-320.
Krull, J. and K. Rich. 2012. 10 questions audit committees should ask: Managing information technology risks. The CPA Journal (October): 68-71.
Kuang, Y. F., G. Lee and B. Qin. 2021. Whistleblowing allegations, audit fees, and internal control deficiencies. Contemporary Accounting Research 38(1): 32-62.
Kuhn, J. R. and S. G. Sutton. 2006. Learning from WorldCom: Implications for fraud detection through continuous assurance. Journal of Emerging Technologies in Accounting (3): 61-80.
Kuhn, J. R. Jr. and S. G. Sutton. 2010. Continuous auditing in ERP system environments: The current state and future directions. Journal of Information Systems (Spring): 91-112.
Kuo, N. and C. Lee. 2016. A potential benefit of increasing book-tax conformity: Evidence from the reduction in audit fees. Review of Accounting Studies 21(4): 1287-1326.
Kuselias, S., C. P. Agoglia and E. Y. Wang. 2023. The effect of team member proximity and assignment length on audit staff reliance on supervisor's preferences. Accounting, Organizations and Society (105): 101391.
Kush, B. D. 2009. Auditing Leadership: The Professional and Leadership Skills You Need. Wiley.
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.
Lafferty, G. W. 1949. The auditor and standard costs. N.A.C.A. Bulletin (March 15): 819-832.
Lafrentz, F. W. 1906. Economic aspects of accounting and auditing. Journal of Accountancy (April): 479-486.
Lafrentz, F. W. 1924. Defalcations. Journal of Accountancy (April): 254-261.
Lager, S. T. and A. J. Hurst. 2017. How to manage risks related to multijurisdictional group audits. Journal of Accountancy (July): 40-45.
Lai, K. M. Y., B. Srinidhi, F. A. Gul and J. S. L. Tsui. 2017. Board gender diversity, auditor fees, and auditor choice. Contemporary Accounting Research 34(3): 1681-1714.
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.
Lakatos, J. P. and C. D. Shoulders. 2020. Closing the 'fraud prevention canyon' with counteractive control development. The CPA Journal (March): 36-41.
Lambert, J. C. 2014. Levels of assurance under the SSAEs. The CPA Journal (July): 50-53.
Lambert, J. C. and D. Main. 1998. Cash audit of student organizations. Issues in Accounting Education (May): 375-382.
Lambert, T. A. and C. P. Agoglia. 2011. Closing the loop: Review process factors affecting audit staff follow-through. Journal of Accounting Research (December): 1275-1306.
Lambert, T. A. and M. Peytcheva. 2020. When is the averaging effect present in auditor judgments? Contemporary Accounting Research 37(1): 277-296.
Lambert, T. A., B. L. Luippold and C. M. Stefaniak. 2018. Audit partner disclosure: An experimental exploration of accounting information contagion. Behavioral Research In Accounting 30(1): 27-38.
Lambert, T. A., K. L. Jones, J. F. Brazel and D. S. Showalter. 2017. Audit time pressure and earnings quality: An examination of accelerated filings. Accounting, Organizations and Society (58): 50-66.
Lamoreaux, P. T. 2016. Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States. Journal of Accounting and Economics (April-May): 313-337.
Lamoreaux, P. T., L. M. Mauler and N. J. Newton. 2020. Audit regulation and cost of equity capital: Evidence from the PCAOB's international inspection regime. Contemporary Accounting Research 37(4): 2438-2471.
Lamoreaux, P. T., P. N. Michas and W. L. Schultz. 2015. Do accounting and audit quality affect World Bank lending? The Accounting Review (March): 703-738.
Lander, G. H., A. Reinstein and J. A. Busch. 2008. Controlling nursing home fraud. The CPA Journal (October): 60-65.
Lander, G. H., V. J. Kimball and K. A. Martyn. 2008. Government procurement fraud. The CPA Journal (February): 16-24.
Landis, M., S. I. Jerris and M. Braswell. 2008. Better brainstorming. Journal of Accountancy (October): 70-74.
Landsittel, D. L. 1975. Discussion of auditor's loss functions implicit in consumption-investment models. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 118-120.
Landsittel, D. L. and L. E. Rittenberg. 2010. COSO: Working with the academic community. Accounting Horizons (September): 455-469. (Committee of Sponsoring Organizations of the Treadway Commission. The purpose of this article is to promote a better understanding of the committee's objectives, structure, activities, and the need for research and teaching that expands our knowledge of enterprise risk management, control, governance, and fraud).
Landsman, W. R., K. K. Nelson and B. R. Rountree. 2009. Auditor switches in the pre- and post-Enron eras: Risk or realignment? The Accounting Review (March): 531-558.
Landuyt, W. V. 2021. Does emphasizing management bias decrease auditors' sensitivity to measurement imprecision? Accounting, Organizations and Society (88): 101189.
Lang, F. R. 1975. Cost accounting standards and financial auditing. Management Accounting (April): 21-23.
Langenderfer, H. Q. and J. C. Robertson. 1969. A theoretical structure for independent audits of management. The Accounting Review (October): 777-787.
Langmead, J. M. and A. R. Michenzi. 2010. Auditing considerations in an IFRS reporting environment. The CPA Journal (March): 20-23.
Lanham, S. W. and C. Barton. 2015. Risk-based capital analysis in punitive damages litigation. Journal of Forensic & Investigative Accounting 7(1): 38-82.
Lanham, S. W. and K. E. Lucas. 2017. "Reasonable degree of certainty" during expert testimony. Journal of Forensic & Investigative Accounting 9(3): 883-902.
Lankton, N., J. B. Price and M. Karim. 2021. Cybersecurity breaches and the role of information technology governance in audit committee charters. Journal of Information Systems (Spring): 101-119.
Lanz, J. 2014. Cyber security governance: The role of the audit committee and the CPA. The CPA Journal (November): 6-10.
Lanz, J. 2016. Communicating cybersecurity risks to the audit committee. The CPA Journal (May): 6-10.
Lao, B. and T. Wang. 2021. A post implementation analysis of AS 3101: Examples of critical audit matters from the Big Four. The CPA Journal (February/March): 52-55.
Larcker, D. F. and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research (June): 625-658.
Largay, J. A. III. 2002. Lessons from Enron. Accounting Horizons (June): 153-156.
Largay, J. A. III and J. W. Paul. 1983. Market efficiency and the legal liability of auditors: Comment. The Accounting Review (October): 820-832.
Larsen, J. E. 2017. Benford's Law and earnings management detection: The case of REITs. Journal of Forensic & Investigative Accounting 9(2): 779-790.
Larsson, B. 2005. Auditor regulation and economic crime policy in Sweden, 1965–2000. Accounting, Organizations, and Society 30(2): 127-144.
Larsson, S. and G. R. Chesley. 1986. An analysis of the auditor's uncertainty about probabilities. Contemporary Accounting Research 2(2): 259-282.
LaSalle, R. E. 2007. Effects of the fraud triangle on students’ risk assessments. Journal of Accounting Education 25(1-2): 74-87.
LaSalle, R. E. and A. Anandarajan. 1996. Auditors' views on the type of audit report issued to entities with going concern uncertainties. Accounting Horizons (June): 51-72.
LaSalle, R. E. and A. Anandarajan. 1997. Bank loan officers' reactions to audit reports issued to entities with litigation and going concern uncertainties. Accounting Horizons (June): 33-40.
Lator, M. 2016. Tips for first-year auditors. Journal of Accountancy (November): 22.
Lau, H. A. and J. Yang. 1990. Auditing in China: Historical perspective and current developments. The International Journal of Accounting 25(1): 53-62.
Lauck, J. R., J. R. Rakestraw and S. E. Stein. 2020. Do audit fees reflect unique characteristics of individual executives? Accounting Horizons (December): 105-124.
Lauck, J. R., S. J. Perreault, J. R. Rakestraw and J. S. Wainberg. 2020. Strategic audit inquiry: The impact of timing and the promotion of statutory protections on client fraud disclosures. Accounting Horizons (September): 153-167.
Laurion, H., A. Lawrence and J. P. Ryans. 2017. U.S. audit partner rotations. The Accounting Review (May): 209-237.
Laux, V. and D. P. Newman. 2010. Auditor liability and client acceptance decisions. The Accounting Review (January): 261-285.
Lavin, D. 1976. Perceptions of the independence of the auditor. The Accounting Review (January): 41-50.
Lavin, D. 1977. Some effects of the perceived independence of the auditor. Accounting, Organizations and Society 2(3): 237-244.
Lawrence, A., M. Minutti-Meza and P. Zhang. 2011. Can Big 4 versus non-Big 4 divergences in audit-quality proxies be attributed to client characteristics? The Accounting Review (January): 259-286.
Lawson, B. P. and D. Wang. 2016. The earnings quality information content of dividend policies and audit pricing. Contemporary Accounting Research 33(4): 1685-1719.
Lee, C. and M. S. Park. 2013. Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 218-231.
Lee, C. and R. B. Welker. 2007. The effect of audit inquiries on the ability to detect financial misrepresentations. Behavioral Research In Accounting (19): 161-178.
Lee, C. and R. B. Welker. 2019. Do interviewers know more about falseness in an inquiry than they communicate in a direct lying assessment? Journal of Forensic Accounting Research 4(1): 3-24.
Lee, C., N. T. Churyk and B. D. Clinton. 2013. Detect fraud before catastrophe. Strategic Finance (March): 32-37.
Lee, C. C., R. B. Welker and M. D. Odom. 2009. Features of computer-mediated, text-based messages that support automatable, linguistics-based indicators for deception detection. Journal of Information Systems (Spring): 5-24.
Lee, C. J. and Z. Gu. 1998. Low balling, legal liability and auditor independence. The Accounting Review (October): 533-555.
Lee, C. J., C. Liu and T. Wang. 1999. The 150-hour rule. Journal of Accounting and Economics (April): 203-228.
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.
Lee, H. S., A. L. Nagy and A. B. Zimmerman. 2019. Audit partner assignments and audit quality in the United States. The Accounting Review (March): 297-323.
Lee, K. and R. Menon. 2019. The effects of subjectivity on manager and auditor reporting. The Accounting Review (September): 273-295.
Lee, L. S., G. Casterella and B. Wray. 2021. Preparing for audit data analytics with the AICPA general ledger audit data standards. Journal of Emerging Technologies in Accounting 18(1): 131-157.
Lee, M. M. 1988. The challenge of EDP auditing. Management Accounting (March): 52-53.
Lee, R. and A. P. Curatola. 2015. Tax aggressiveness and the effects of potential detection for uncertain tax position reporting. Journal of Forensic & Investigative Accounting 7(2): 31-45.
Lee, T. A., editor. 1988. The Evolution of Audit Thought and Practice. Garland.
Legoria, J. and J. A. Pendley. 2004. Auditor independence: An assessment of accounting and auditing enforcement releases and earnings management. Journal of Forensic Accounting (5): 311-336.
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.
Lehmann, C. M. 2015. Case: Asset misappropriation schemes: Short cases for use in the classroom. Journal of Forensic & Investigative Accounting 7(2): 340-362. (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 390).
Lehmann, C. M. and C. S. Norman. 2006. The effects of experience on complex problem representation and judgment in auditing: An experimental investigation. Behavioral Research in Accounting (18): 65-83.
Lehman, M., M. W. Watson and T. Jones. 2007. Flexing your super financial sleuth power. Journal of Accountancy (June): 50-53.
Lehmann, C. M. and C. D. Heagy. 2017. A case study of fraud concerns at Homeowners' Association. Issues in Accounting Education (February): 67-77.
Leitch, R. A., J. Neter, R. Plante and P. Sinha. 1982. Modified multinomial bounds for larger numbers of errors in audits. The Accounting Review (April): 384-400.
Len, J. and J. Wong. 2015. The past, present, and future of auditing in China. The CPA Journal (February): 14-17.
Lenard, M. J., A. L. Watkins and P. Alam. 2007. Effective use of integrated decision making: An advanced technology model for evaluating fraud in service-based computer and technology firms. Journal of Emerging Technologies in Accounting (4): 123-137.
Lennox, C. 2000. Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting and Economics (June): 321-337.
Lennox, C. 2005. Audit quality and executive officers’ affiliations with CPA firms. Journal of Accounting and Economics (June): 201-231.
Lennox, C. and B. Li. 2014. Accounting misstatements following lawsuits against auditors. Journal of Accounting and Economics (February): 58-75.
Lennox, C. and B. Li. 2020. When are audit firms sued for financial reporting failures and what are the lawsuit outcomes? Contemporary Accounting Research 37(3): 1370-1399.
Lennox, C. and J. Pittman. 2010. Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of Accounting and Economics (February: 84-103.
Lennox, C. and J. A. Pittman. 2010. Big five audits and accounting fraud. Contemporary Accounting Research 27(1): 209-247.
Lennox, C., C. Wang and X. Wu. 2020. Opening up the "Black Box" of audit firms: The effects of audit partner ownership on audit adjustments. Journal of Accounting Research (December): 1299-1341.
Lennox, C., X. Wu and T. Zhang. 2016. The effect of audit adjustments on earnings quality: Evidence from China. Journal of Accounting and Economics (April-May): 545-562.
Lennox, C. S. 2016. Did the PCAOB's restrictions on auditors' tax services improve audit quality? The Accounting Review (September): 1493-1512.
Lennox, C. S., X. Wu and T. Zhang. 2014. Does mandatory rotation of audit partners improve audit quality? The Accounting Review (September): 1775-1803.
Lennox, C. S. and A. Kausar. 2017. Estimation risk and auditor conservatism. Review of Accounting Studies 22(1): 185-216.
Lennox, C. S. and J. A. Pittman. 2011. Voluntary audits versus mandatory audits. The Accounting Review (September): 1655-1678.
Lennox, C. S. and X. Wu. 2018. A review of the archival literature on audit partners. Accounting Horizons (June): 1-35.
Leone, A. J., S. Rice, J. P. Weber and M. Willenborg. 2013. How do auditors behave during periods of market euphoria? The case of internet IPOs. Contemporary Accounting Research 30(1): 182-214.
Lesage, C. and H. Wechtler. 2012. An inductive typology of auditing research. Contemporary Accounting Research 29(2): 487-504.
Leslie, D. A. 1989. Discussion of "Specialized knowledge and its communication in auditing". Contemporary Accounting Research 6(1): 110-118.
Leung, P. W. and K. T. Trotman. 2005. The effects of feedback type on auditor judgment performance for configural and non-configural tasks. Accounting, Organizations, and Society 30(6): 537-553.
Lev, B. 1979. Discussion of the predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 166-168.
Lev, B. 1980. On the use of index models in analytical reviews by auditors. Journal of Accounting Research (Autumn): 524-550.
Leventis, S. and P. E. Dimitropoulos. 2010. Audit pricing, quality of earnings and board independence: The case of the Athens stock exchange. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 325-332.
Levinthal, D. A. and M. Fichman. 1988. Dynamics of interorganizational attachments: Auditor-client relationships. Administrative Science Quarterly 33(3): 345-369.
Levitt, A. 1974. The modern approach to public audits. Management Accounting (February): 44-46.
Levy, H. B. 2015. A fresh look at fraud risk. The CPA Journal (October): 6-10.
Levy, H. B. 2015. Regulating audit committees: Isn't it time for the SEC to step up to the plate? The CPA Journal (December): 10-12.
Levy, H. B. 2016. Fighting fraud - and serving famous frankfurters - for over a century. The CPA Journal (October): 6-8.
Levy, H. B. 2016. Unsolved problems in auditing. The CPA Journal (February): 24-30.
Levy, H. B. 2016. What auditors need to know about SOX Section 404(a) reports. The CPA Journal (February): 14-15.
Levy, H. B. 2017. A proper risk-based approach to the search for unrecorded liabilities. The CPA Journal (November): 59.
Levy, H. B. 2017. Auditing fair value and other accounting estimates. The CPA Journal (February): 62-63.
Levy, H. B. 2017. Has the DOL pushed the ASB too far? Push back -- Now! The CPA Journal (August): 8-11.
Levy, H. B. 2017. Has the SEC awakened a sleeping giant? The familiarity threat to auditor independence. The CPA Journal (January): 54-57.
Levy, H. B. 2017. How many engagement inspections is too many?: Streamlining the scope of quality control inspections. The CPA Journal (August): 57-58.
Levy, H. B. 2017. How to report internal control deficiencies. The CPA Journal (October): 56-57.
Levy, H. B. 2017. Reporting on restatement adjustments after an auditor change. The CPA Journal (May): 58-59.
Levy, H. B. 2017. The other expectations gap in auditing. The CPA Journal (February): 10-11.
Levy, H. B. 2018. Maintaining auditor independence when giving accounting assistance and advice. The CPA Journal (October): 44-46.
Levy, H. B. 2018. Reissuing an audit report on comparative financial statements after an auditor change. The CPA Journal (April): 68-69.
Levy, H. B. 2018. Reporting on audits conducted under dual standards. The CPA Journal (May): 62-63.
Levy, H. B. 2018. The audit report returns to its roots: An historical perspective on critical audit matters. The CPA Journal (February): 66-68.
Levy, H. B. 2019. Modifications to audit reports that do not affect the audit opinion. The CPA Journal (August): 59-62.
Levy, H. B. 2019. The essence of effective analytical procedures. The CPA Journal (October): 58-60.
Levy, H. B. 2019. The truth about workpaper sign-offs. The CPA Journal (April): 66-67.
Levy, H. B. 2020. Financial reporting and auditing implications of the COVID-19 pandemic. The CPA Journal (May): 26-33.
Levy, H. B. 2020. History of the auditing world, Part 1. The CPA Journal (October/November): 50-55.
Levy, H. B. 2020. Preparing for peer review in a pandemic. The CPA Journal (July/August): 56-57.
Lewis, B. L. 1980. Expert judgment in auditing: An expected utility approach. Journal of Accounting Research (Autumn): 594-602.
Li, C., Y. Xie and J. Zhou. 2010. National level, city level auditor industry specialization and cost of debt. Accounting Horizons (September): 395-417.
Li, D. H. 1970. Audit-aid: Generalized computer-audit program as an instructional device. The Accounting Review (October): 774-778.
Li, F. 2012. Discussion of Analyzing speech to detect financial misreporting. Journal of Accounting Research (May): 393-400.
Li, P., D. Y. Chan and A. Kogan. 2016. Exception prioritization in the continuous auditing environment: A framework and experimental evaluation. Journal of Information Systems (Summer): 135-157.
Li, Q. and J. Liu. 2020. Development of an intelligent NLP-based audit plan knowledge discovery system. Journal of Emerging Technologies in Accounting 17(1): 89-97.
Li, T. and S. Walton. 2023. Is there a dark side of competition? Product market competition and auditor-client contracting. Advances in Accounting (62): 100658.
Li, V. and Y. Luo. 2023. Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States. Advances in Accounting (60): 100641.
Li, X., L. Sun and M. Ettredge. 2017. Auditor selection following auditor turnover: Do peers' choices matter? Accounting, Organizations and Society (57): 73-87.
Liang, D., F. Lin and S. Wu. 2001. Electronically auditing EDP systems: With the support of emerging information technologies. International Journal of Accounting Information Systems 2(2): 130-147.
Liang, P. J and G. Zhang. 2019. On the social value of accounting objectivity in financial stability. The Accounting Review (January): 229-248.
Liao, P. and S. Radhakrishnan. 2016. The effects of the auditor's insurance role on reporting conservatism and audit quality. The Accounting Review (March): 587-602.
Libby, R. 1979. Bankers' and auditors' perceptions of the message communicated by the audit report. Journal of Accounting Research (Spring): 99-122.
Libby, R. 1979. The impact of uncertainty reporting on the loan decision. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 35-57.
Libby, R. 1985. Availability and the generation of hypotheses in analytical review. Journal of Accounting Research (Autumn): 648-667.
Libby, R. and D. M. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research (Autumn): 348-367.
Libby, R and H. Tan. 1994. Modeling the determinants of audit expertise. Accounting, Organizations and Society 19(8): 701-716.
Libby, R. and K. T. Trotman. 1993. The review process as a control for differential recall of evidence in auditor judgments. Accounting, Organizations and Society 18(6): 559-574.
Libby, R. and P. A. Libby. 1989. Expert measurement and mechanical combination in control reliance decisions. The Accounting Review (October): 729-747.
Libby, R. and T. Brown. 2013. Financial statement disaggregation decisions and auditors' tolerance for misstatement. The Accounting Review (March): 641-665.
Libby, R. and W. R. Kinney, Jr. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review (October): 383-404.
Libby, R., J. T. Artman and J. J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review (April): 212-230.
Libby, R., K. M. Rennekamp and N. Seybert. 2015. Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice. Accounting, Organizations and Society (47): 25-42.
Libby, R., M. W. Nelson and J. E. Hunton. 2006. Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information. Journal of Accounting Research (June): 533-560.
Licata, M. P., W. G. Bremser and T. P. Rollins. 1997. SEC enforcement actions against auditors: Auditing education linked to the pitfalls of audit practice. Issues in Accounting Education (Fall): 537-560.
Liddy, J. P. 2014. Commentary - Audit quality and the public interest. Accounting and the Public Interest (14): 110-112.
Liddy, J. P. 2015. How data and analytics are enhancing audit quality and value. The CPA Journal (May): 80.
Lightle, S., J. F. Castellano and B. Baker. 2017. Why audit teams need the confidence to speak up. Journal of Accountancy (January): 46-51.
Lightle, S. S., B. Baker and J. F. Castellano. 2015. Assessment of tone at the top. The CPA Journal (June): 50-55.
Lillestol, J. 1981. A note on computing upper error limits in dollar-unit sampling. Journal of Accounting Research (Spring): 263-267.
Lilling, A. S. 2015. Employee benefit plans and audit quality: Highlighting deficiencies found in department of labor inspections. The CPA Journal (July): 54-55.
Lim, C. and H. Tan. 2008. Non-audit service fees and audit quality: The impact of auditor specialization. Journal of Accounting Research (March): 199-246.
Lim, C. and H. Tan. 2010. Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence. Contemporary Accounting Research 27(3): 923-957.
Lin, H. and A. Yen. 2022. Auditor rotation, key audit matter disclosures, and financial reporting quality. Advances in Accounting (57): 100594.
Lin, P. P. 2015. Introducing the AICPA's audit data standards. The CPA Journal (May): 68-71.
Lin, Y. and H. Huang. 2017. Eliminating the Form 20-F reconciliation and audit pricing. Journal of International Accounting Research 16(1): 1-19.
Lin, Y., Y. Lu, F. Lin and Y. Lu. 2017. Net losses and the relationship between auditor independence and client importance: Evidence from a cubist regression-tree model. Journal of Emerging Technologies in Accounting 14(1): 13-25.
Lin, Z. 2004. Auditor’s responsibility and independence: Evidence from China. Research in Accounting Regulation 17: 169-192.
Lin, Z. and F. Chen. 2004. An empirical study of audit ‘expectation gap’ in The People’s Republic of China. International Journal of Auditing (8): 93-115.
Lin, Z., Q. Tang and Z. J. Xiao. 2003. An experimental study of users’ responses to qualified audit reports in China. Journal of International Accounting, Auditing & Taxation 12(1): 1-22.
Lin, Z. J. and M. Liu. 2010. The determinants of auditor switching from the perspective of corporate governance in China. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 117-127.
Lin, Z. K. and H. Chan. 2000. Auditing standards in China - A comparative analysis with relevant international standards and guidelines. The International Journal of Accounting 35(4): 559-577.
Lindberg, D. L. 1999. Instructional case: Lakeview Lumber, Inc.: A study of auditing issues related to fraud, materiality and professional judgment. Issues in Accounting Education (August): 497-515.
Lindberg, D. L. and D. L. Seifert. 2011. A comparison of U.S. auditing standards with international standards on auditing. The CPA Journal (April): 16-21.
Lindberg, D. L. and E. Seipp. 2012. A guide to effective audit interviews. The CPA Journal (April): 26-31.
Linder, S. 2007. Dysfunctional motivation effects of post-completion audits. Cost Management (January/February): 36-41.
Lisic, L. L., J. Pittman, T. A. Seidel and A. B. Zimmerman. 2022. You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes. Accounting, Organizations and Society (100): 101331.
Lisic, L. L., L. A. Myers, R. Pawlewicz and T. A. Seidel. 2019. Do accounting firm consulting revenues affect audit quality? Evidence from the pre and post SOX eras. Contemporary Accounting Research 36(2): 1028-1054.
Lisic, L. L., L. A. Myers, T. A. Seidel and J. Zhou. 2019. Does audit committee accounting expertise help to promote audit quality? Evidence from auditor reporting of internal control weaknesses. Contemporary Accounting Research 36(4): 2521-2553.
Lisic, L. L., T. L. Neal, I X. Zhang and Y. Zhang. 2016. CEO power, internal control quality, and audit committee effectiveness in substance versus in form. Contemporary Accounting Research 33(3): 1199-1237.
Liu, M., K. Wu, R. Yang and Y. Yu. 2020. Textual analysis for risk profiles from 10-K filings: Evidence from audit opinions. The CPA Journal (June): 36-41.
Liu, X. and D. A. Simunic. 2005. Profit sharing in an auditing oligopoly. The Accounting Review (April): 677-702.
Liu, X., G. J. Lobo and H. Yu. 2021. Is audit committee equity compensation related to audit fees? Contemporary Accounting Research 38(1): 740-769.
Liuchuang, L., B. Qi, G. Tian and G. Zhang. 2017. The contagion effect of low-quality audits at the level of individual auditors. The Accounting Review (January): 137-163.
Livingstone, J. L. 1980. Discussion of internal control and external auditing for incentive compensation schedules. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 177-181.
Lobo, G. J. and Y. Zhao. 2013. Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review (July): 1385-1412.
Lobo, G. J., L. Paugam, D. Zhang and J. F. Casta. 2017. The effect of joints auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research 34(1): 118-153.
Locati, C. 2017. Do you really know where the money's going? Fraud in the procurement-to-pay process is common and difficult to detect. Here are 7 steps small and medium-size companies can take to prevent it. Journal of Accountancy (May): 50-53.
Loeb, S. E. 1975. The auditor-firm conflict of interests: Its implications for independence: A comment. The Accounting Review (October): 844-847.
Loebbecke, J. K. and B. H. Ward. 1979. Discussion of materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 217-230.
Loebbecke, J. K. and J. Neter. 1975. Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 38-52.
Loebbecke, J. K. and J. Neter. 1975. [Discussion of considerations in choosing statistical sampling procedures in auditing]: A reply. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 68-69.
Lofland, C. and S. McNeal. 2014. What's your fraud IQ? Journal of Accountancy (March): 46-50.
Lombardi, D. R. and R. B. Dull. 2016. The development of AudEx: An audit data assessment system. Journal of Emerging Technologies in Accounting 13(1): 37-52.
Lopez, D. M. and G. F. Peters. 2011. Auditor workload compression and busy season auditor switching. Accounting Horizons (June): 357-380.
Lord, A. T. and F. T. DeZoort. 2001. The impact of commitment and moral reasoning on auditors' responses to social influence pressure. Accounting, Organizations and Society 26(3): 215-235.
Louwers, T. J. 1998. The relation between going-concern opinions and the auditor's loss function. Journal of Accounting Research (Spring): 143-156.
Lovata, L. M. 1990. Audit technology and the use of computer assisted audit techniques. Journal of Information Systems (Spring): 60-68.
Lovata, L. M., B. J. Reed and M. L. Costigan. 2000. Revenue and expense recognition cases developed from the accounting and auditing enforcement releases. Journal of Accounting Education 18(3): 283-300.
Love, V. J. and C. Lawson. 2009. Auditing in turbulent economic times. The CPA Journal (May): 30-34.
Love, V. J. 2012. Auditors' responsibility for detecting fraud: Applying professional judgment and maintaining integrity. The CPA Journal (June): 32-38.
Love, V. J. 2013. Financial statement fraud: Strategies for detection and investigation. The CPA Journal (November): 14-15.
Love, V. J. and T. R. Manisero. 2011. Management integrity: The lynchpin of a GAAS audit. The CPA Journal (April): 22-25.
Love, V. J. and T. R. Manisero. 2017. 'Plain Paper' financial statements made not so plain: An overview of SSARS 21. The CPA Journal (May): 8-11. (Steps to reduce the engagement risk and comply with the standards).
Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 18.
Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 22.
Love, V. J. and T. R. Manisero. 2021. A corporate governance anomaly requiring outside auditors to disclose CAMs may have unintended consequences. The CPA Journal (February/March): 11-14.
Low, K. 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review (January): 201-219.
Lowe, D. J., J. L. Bierstaker, D. J. Janvrin and J. G. Jenkins. 2018. Information technology in an audit context: Have the Big 4 lost their advantage? Journal of Information Systems (Spring): 87-107.
Lowe, D. J., P. M. J. Reckers and S. M. Whitecotton. 2002. The effects of decision-aid use and reliability on jurors' evaluations of auditor liability. The Accounting Review (January): 185-202.
Lowe, E. A. 1980. Discussion of auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 109-113.
Lowensohn, S. H. and F. Collins. 2001. The role of perceptions of independent audit partners in the government audit market. Accounting and the Public Interest (1): 17-41.
Loxton, J. M. 1970. Use of computer to facilitate audit of transportation charges. Management Accounting (January): 16-18.
Lu, T. 2006. Does opinion shopping impair auditor independence and audit quality? Journal of Accounting Research (June): 561-583.
Lu, T. and H. Sapra. 2009. Auditor conservatism and investment efficiency. The Accounting Review (November): 1933-1958.
Luippold, B. L., T. Kida, M. D. Piercey and J. F. Smith. 2015. Managing audits to manage earnings: The impact of diversions on an auditor's detection of earnings management. Accounting, Organizations and Society (41): 39-54.
Luo, B. 2019. Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences. Advances in Accounting: Incorporating Advances in International Accounting (47): 100434.
Lynch, A. and M. Gomaa. 2003. Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior. International Journal of Accounting Information Systems 4(4): 295-308.
Lynch, A. L., U. S. Murthy and T. J. Engle. 2009. Fraud brainstorming using computer-mediated communication: The effects of brainstorming techniques and facilitation. The Accounting Review (July): 1209-1232.
Lynch, E. 2021. Making critical audit matters more readable. Journal of Accountancy (October): 28-32.
Lyon, J. D. and M. W. Maher. 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct. Journal of Accounting Research (March): 133-151.
Lys, T. and R. L. Watts. 1994. Lawsuits against auditors. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 65-93.
Maas, V. S. and H. Yin. 2022. The link between fraud and transparency: While organizational transparency can deter corruption, it can also lead to an increase in employee collusion. Strategic Finance (June): 19-20.
MacDonnell, G. J. S. and W. H. Weissman. 2008. Employment tax audits. The CPA Journal (April): 48-51.
Mackay, J. S., E. Boyd, J. R. Fogo, A. Sloan and J. Patrick. 1905. A history of accounting and accountants. T. C. & E. C. Jack. (The title of Chapter IV is History of Auditing).
Madray, J. R. 2006. New fraud guidance. Journal of Accountancy (January): 51-55.
Madsen, P. E. 2013. The integration of women and minorities into the auditing profession since the civil rights period. The Accounting Review (November): 2145-2177.
Magee, R. P. 1975. Discussion of auditor's loss functions implicit in consumption-investment models. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 121-123.
Magee, R. P. and M. Tseng. 1990. Audit pricing and independence. The Accounting Review (April): 315-336.
Magilke, M. J., B. W. Mayhew and J. E. Pike. 2009. Are independent audit committee members objective? Experimental evidence. The Accounting Review (November): 1959-1981.
Maher, M. W., P. Tiessen, R. Colson and A. J. Broman. 1992. Competition and audit fees. The Accounting Review (January): 199-211.
Mahoney, L. S. and P. B. Roush. 1994. When an auditor changes sides. Management Accounting (September): 56-60.
Maijoor, S., W. Buijink, A. Witteloostuijn and M. Zinken. 1995. Long-term concentration in the Dutch audit market: The use of auditor association membership lists in historical research. Abacus 31(2): 152-177.
Maines, L. A., S. G. Ryan, R. H. Herz, T. E. Iannaconi, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: SEC auditor independence requirements. Accounting Horizons (December): 373-386.
Maksymov, E., J. Pickerd, D. J. Lowe, M. E. Peecher, A. Reffett and D. C. Donelson. 2020. The settlement norm in audit legal disputes: Insights from prominent attorneys. Contemporary Accounting Research 37(3): 1400-1443.
Maksymov, E. M. and M. W. Nelson. 2017. Erratum: Malleable standards of care required by jurors when assessing auditor negligence. (January 2017). The Accounting Review (March): 273.
Maksymov, E. M. and M. W. Nelson. 2017. Malleable standards of care required by jurors when assessing auditor negligence. The Accounting Review (January): 165-181.
Maksymov, E. M., M. W. Nelson and W. R. Kinney. 2018. Budgeting audit time: Effects of audit step frame and verifiability. Behavioral Research In Accounting 30(1): 59-73.
Malaescu, I. and S. G. Sutton. 2015. The reliance of external auditors on internal audit's use of continuous audit. Journal of Information Systems (Spring): 95-114.
Maletta, M. J. and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review (July): 681-691.
Malgwi, C. A. and I. W. Morgan, Jr. 2017. Do significant stock price drops signal red flag for financial statement fraud? Journal of Forensic & Investigative Accounting 9(2): 791-813.
Mallery, G. 1969. Statistical sampling and auditing. Management Accounting (August): 51-53.
Malsch, B. and Y. Gendron. 2011. Reining in auditors: On the dynamics of power surrounding an "innovation" in the regulatory space. Accounting, Organizations and Society 36(7): 456-476.
Mande, V., M. Son and H. Song. 2017. Auditor search periods as signals of engagement risk: Effects on auditor choice and auditor pricing. Advances in Accounting: Incorporating Advances in International Accounting (37): 15-29.
Manning, T. Y. 2010. The recovery act: An auditee's perspective. Journal of Accountancy (June): 48-54.
Manry, D., S. L. Tiras and C. M. Wheatley. 2003. The influence of interim auditor reviews on the association of returns with earnings. The Accounting Review (January): 251-274.
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.
Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review (July): 500-513.
Marchant, G. 1990. Discussion of determinants of auditor expertise. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 21-28.
Marden, R. E. and K. S. Brackney. 2009. Audit risk and IFRS. The CPA Journal (June): 32-36.
Margheim, L. and T. Kelley. 1992. The perceived effects of fixed fee audit billing arrangements. Accounting Horizons (December): 62-75.
Margheim, L. L. 1986. Further evidence on external auditors' reliance on internal auditors. Journal of Accounting Research (Spring): 194-205.
Markelevich, A. and R. L. Rosner. 2013. Auditor fees and fraud firms. Contemporary Accounting Research 30(4): 1590-1625.
Markopolos, H. 2010. No One Would Listen: A True Financial Thriller. Wiley. (Harry Markopolos and his team of financial sleuths discuss how they cracked the Madoff Ponzi scheme).
Marks J. T. 2013. Strengthening defenses in the fight against fraud: Balancing trust and skepticism. The CPA Journal (June): 6, 8.
Marsh, H. L. 1991. SAC is back: The new systems auditability and control report. Management Accounting (July): 57-61. (Related to audit risk).
Marshall, L. L. and J. Cali. 2015. They protect us from computer fraud: Who protects us from them? SafeNet, Inc.: A case of fraudulent financial reporting. Issues in Accounting Education (November): 352-372.
Marshall, N. T., J. H. Schroeder and T. L. Yohn. 2019. An incomplete audit at the earnings announcement: Implications for financial reporting quality and the market's response to earnings. Contemporary Accounting Research 36(4): 2035-2068.
Martin, L. R. 1983. How we lowered our audit fees. Management Accounting (April): 30-32.
Martin, R. D. and F. Phillips. 2006. Aerospace Lighting, Inc. (ALI): Linking business strategy to audit planning. Issues in Accounting Education (August): 313-321.
Martin, R. D., J. S. Rich and T. J. Wilks. 2006. Auditing fair value measurements: A synthesis of relevant research. Accounting Horizons (September): 287-303.
Marxen, D. E. 1990. A behavioral investigation of time budget preparation in a competitive audit environment. Accounting Horizons (June): 47-57.
Mansi, S. A., W. F. Maxwell and D. P. Miller. 2004. Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research (September): 755-793.
Mascha, M. F., M. A. Lamboy-Ruiz and D. J. Janvrin. 2018. PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies. International Journal of Accounting Information Systems (30): 19-39.
Maso, L. D., G. J. Lobo, F. Mazzi and P. L. Francesco. 2020. Implications of the joint provision of CSR assurance and financial audit for auditors' assessment of going-concern risk. Contemporary Accounting Research 37(2): 1248-1289.
Masonson, L. N. 1989. The cash management audit. Management Accounting (March): 40-43.
Mastracchio, N. J. Jr. and H. M. Lively. 2012. Multiple auditing standards intensify the dilemma of what to teach: Diverging guidance presents challenges for educators. The CPA Journal (October): 66-67.
Mastracchio, N. J. Jr. and H. M. Lively. 2013. The effect of the clarified standards on auditors' reports: Sample changes in the format and content of a single-year report. The CPA Journal (March): 24-31.
Matcham, K. 2008. X-Raying segregation of duties: Support to illuminate an enterprises' immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 97-98.
Matson, D. M., K. M. Sharockman and J. M. Raffield. 2015. The fraud at High Flying Corporation: Developing audit interview skills. Journal of Forensic & Investigative Accounting 7(2): 263-306.
Matsumura, E. M. and K. Tsui. 1982. Stein-type Poisson estimators in audit sampling. Journal of Accounting Research (Spring): 162-170.
Matsumura, E. M. and R. R. Tucker. 1992. Fraud detection: A theoretical foundation. The Accounting Review (October): 753-782.
Mattessich, R. 1967. Accounting and analytical methods: A comment on Chambers' review. Journal of Accounting Research (Spring): 119-123.
Matthews, D. 2006. From ticking to clicking: Changes in auditing techniques in Britain from the 19th century to the present. The Accounting Historians Journal 33(2): 63-102.
Mauldin, E. G. and C. J. Wolfe. 2014. How do auditors address control deficiencies that bias accounting estimates? Contemporary Accounting Research 31(3): 658-680.
Maupin, R. J. and C. R. Lehman. 1994. Talking heads: Stereotypes, status, sex-roles and satisfaction of female and male auditors. Accounting, Organizations and Society 19(4-5): 427-437.
Mautz, R. K. 1966. Discussion of audit recommendations and management auditing: A case study and some remarks. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 152-156.
Mautz, R. K. and D. L. Mini. 1966. Internal control evaluation and audit program modification. The Accounting Review (April): 283-291.
Mautz, R. K. and F. L. Neumann. 1970. Corporate Audit Committees. Review by J. J. Schornack.
Mautz, R. K. and H. A. Sharaf. 1961. The Philosophy of Auditing. Monograph No. 6. American Accounting Association.
Maxim, L D., D. E. Cullen and F. X. Cook, Jr. 1976. Optimal acceptance sampling plans for auditing "batched" stop and go vs. conventional single-stage attributes plans. The Accounting Review (January): 97-109.
May, G. O. 1915. Qualifications in certificates. Journal of Accountancy (October): 248-259.
Mayes, C. R. Jr. and K. Tysiac. 2018. Peer review shows 2 primary concerns in EBP audits. Journal of Accountancy (July): 37. (Employee benefit plans).
Mayes, C. R. Jr., C. E. Landes and H. Hasty. 2018. Taking the risk out of risk assessment: Properly considering a client's risks is essential to a quality audit. Journal of Accountancy (August): 38-41.
Mayhew, B. W. 2001. Auditor reputation building. Journal of Accounting Research (December): 599-617.
Mayhew, B. W. 2017. Introduction and commentary on ratification research forum. Accounting Horizons (March): 125-128.
Mayhew, B. W. and J. E. Pike. 2004. Does investor selection of auditors enhance auditor independence? The Accounting Review (July): 797-822.
Mayper, A. G. 1982. Consensus of auditors' materiality judgments of internal accounting control weaknesses. Journal of Accounting Research (Part II, Autumn): 773-783.
McAllister, B., A M. Sawani and K. A. Zahller. 2018. Adapting for the not-for-profit audit: What do management accountants need to know when they make a transition to the audit committee for a not-for-profit entity? Strategic Finance (June): 46-53.
McAllister, M., A. D. Blay and K. Kadous. 2021. Fraud brainstorming group composition in auditing: The persuasive power of a skeptical minority. The Accounting Review (May): 431-448.
McCann, D. 2010. The truth about SAS 70. CFO (September): 27-29 .
McCartney, L. 2011. Where there's smoke, there's fraud. CFO (March): 46-51. (Seven steps: 1. Start at the top to set the tone, 2. Educate employees on what constitutes fraud and how to report questionable activity, 3. Change the culture ASAP, 4. Use surprise audits, 5. Check and double check employee backgrounds, 6. Prepare a data-breach response plan, and 7. Make sure the board of directors plays a role).
McClinchie, A. 1908. Legal department: What is forgery? Journal of Accountancy (March): 409-410.
McCollum, P. 1969. Computer system audit. Management Accounting (May): 51-52.
McConnell, D. K. Jr. and C. H. Schweiger. 2008. Better evidence gathering. Journal of Accountancy (April): 32-36.
McConnell, D. K. Jr., C. H. Schweiger and S. C. McConnell. 2014. The external confirmation process: New guidance under the clarified audit standards. The CPA Journal (January): 40-43.
McCracken, S., S. E. Salterio and M. Gibbins. 2008. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society 33(4-5): 362-383.
McCray, J. H. 1973. Ratio and difference estimation in auditing. Management Accounting (December): 45-48.
McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling. The Accounting Review (January): 35-51.
McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A reply. The Accounting Review (July): 526-527.
McDaniel, L. S. 1990. The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research (Autumn): 267-285.
McDaniel, L. S. and W. R. Kinney, Jr. 1995. Expectation-formation guidance in the auditor's review of interim financial information. Journal of Accounting Research (Spring): 59-76.
McEacharn, M. and B. Wampler. 2011. A better spreadsheet for tests of controls: Leveraging technology for more efficient audits. The CPA Journal (April): 66-71.
McEnroe, J. and M. Sullivan. 2011. Are auditors of public companies prepared for the transition to IFRS? The CPA Journal (March): 30-36.
McEnroe, J. E. 1993. An analysis of comment integration involving SAS 54. Abacus 29(2): 160-178.
McEnroe, J. E. 2002. An analysis of post-expectation gap voting behaviour by the ASB. Abacus 38(3): 350-377.
McEnroe, J. E. and S. C. Martens. 2001. Auditors' and investors' perceptions of the "Expectation Gap". Accounting Horizons (December): 345-358.
McGimsey, C. L. and D. Whelan. 2015. Forensic interviews: Plan to succeed. Is an interviewing strategy all talk? Not if you want to save time and money while conducting more effective investigations. Journal of Accountancy (August): 34-38, 40-42.
McGimsey, C. L. and N. S. Lewis. 2020. Remote forensic interviews. Journal of Accountancy (December): 14.
McGladrey, I. B. 1947. Problems in assuming proper responsibility. The Accounting Review (July): 273-280.
McGladrey, I. B. 1951. The audit report. The Accounting Review (April): 197-208.
McHugh, M. E. III and P. W. Polinski. 2012. Audit firm changes post-Sarbanes Oxley: Impact on the market for public company audits. The CPA Journal (May): 24-31.
McHugh, W. J. 1976. ERISA - A new audit headache for management. Management Accounting (April): 21-28.
McKee, T. E. 1979. An 1870 corporate audit committee. The Accounting Historians Journal 6(2): 61-68.
McKee, T. E. 2009. A meta-learning approach to predicting financial statement fraud. Journal of Emerging Technologies in Accounting (6): 5-26.
McKee, T. E. 2010. The 'cry wolf' problem in current fraud auditing standards. The CPA Journal (January): 60-62.
McKee, T. E. 2014. Evaluating financial fraud risk during audit planning. The CPA Journal (October): 28-31.
McKee, T. E. 2014. The importance of data integrity. The CPA Journal (July): 6-7.
McKenna, F., M. Pevzner, A. G. Sheneman and T. Zach. 2023. Corruption in the auditor inspection process: The case of KPMG and the PCAOB. Issues in Accounting Education (May): 155-175.
McKinley, W., L. A. Ponemon and A. G. Schick. 1996. Auditors' perceptions of client firms: The stigma of decline and the stigma of growth. Accounting, Organizations and Society 21(2-3): 193-213.
McMillan, J. J. and R. A. White. 1993. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism. The Accounting Review (July): 443-465.
McNamee, P. 2019. Auditing implications of blockchain and cybersecurity. The CPA Journal (February): 38-39.
McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (May): 52-56.
McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (September): 48-52.
McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (January): 34-38.
McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (May): 50-52.
McNeal, A. 2012. What's your fraud IQ? Journal of Accountancy (August): 32-37.
McNeal, A. 2012. What's our fraud IQ? Journal of Accountancy (December): 42-46.
McNeal, A. 2013. What's your fraud IQ? Journal of Accountancy (August): 26-30.
McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (June): 40-43.
McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (August): 38-41.
McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (October): 34-37.
McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (April/May): 60-62, 64-65.
McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (August): 24-28, 30-31.
McNeal, A. 2016. What's your fraud IQ? Bribery and corruption schemes. Journal of Accountancy (December): 38-41.
McNeal, A. 2016. What's your fraud IQ? Check and electronic payment tampering. Journal of Accountancy (June): 42-45.
McNeal, A. 2016. What's your fraud IQ? Employee handbooks and policies. Journal of Accountancy (September): 38-40, 42-43.
McNeal, A. 2016. What's your fraud IQ? Travel and entertainment expense reimbursements. Journal of Accountancy (March): 60-64.
McNeal, A. 2017. What's your fraud IQ? Effective fraud risk management. Journal of Accountancy (June): 32-35.
McNeal, A. 2017. What's your fraud IQ? Investigation basics. Journal of Accountancy (September): 32-35.
McNeal, A. 2018. What's your fraud IQ? Combating fraudulent financial reporting. Journal of Accountancy (November): 42-45.
McNeal, A. 2019. What's your fraud IQ? Fighting fraud in small businesses. Journal of Accountancy (June): 34-38.
McNeal, A. 2019. What's your fraud IQ? Journal of Accountancy (February): 24-27.
McNeal, A. 2019. What's your fraud IQ? Journal of Accountancy (November): 22-26.
McNeal, A. 2020. What's your fraud IQ? Journal of Accountancy (August): 34-37.
McNeal, A. 2022. What's your fraud IQ? Journal of Accountancy (March): 16-19.
McNeal, A. and C. Lofland. 2013. What's your fraud IQ? Journal of Accountancy (March): 46-51.
McNerney, C. H., C. E. Landes and M. P. Glynn. 2010. Changes on tap for compilation and review standards. Journal of Accountancy (May): 32-36.
McPhie, D. 2000. AICPA/CICA SYSTRUST™ principles and criteria. Journal of Information Systems (Supplement): 1-7.
McRoberts, H. A. and J. Hudson. 1985. Auditing program evaluations: The Canadian case. Accounting, Organizations and Society 10(4): 493-502.
Mead, G. 1960. Auditing, management advisory services, social service, and the profit motive. The Accounting Review (October): 659-666.
Medawar, C. 1976. The social audit: A political view. Accounting, Organizations and Society 1(4): 389-394.
Meixner, W. F. and R. B. Welker. 1988. Judgment consensus and auditor experience: An examination of organizational relations. The Accounting Review (July): 505-513.
Melumad, N. and L. Thoman. 1990. An equilibrium analysis of optimal audit contracts. Contemporary Accounting Research 7(1): 22-55.
Melumad, N. D. and A. Ziv. 1997. A theoretical examination of the market reaction to auditors' qualifications. Journal of Accounting Research (Autumn): 239-256.
Melumad, N. D. and L. Thoman. 1990. On auditors and the courts in an adverse selection setting. Journal of Accounting Research (Spring): 77-120.
Mennicken, A. 2008. Connecting worlds: The translation of international auditing standards into post-Soviet audit practices. Accounting, Organizations and Society 33(4-5): 384-414.
Mennicken, A. 2010. From inspection to auditing: Audit and markets as linked ecologies. Accounting, Organizations and Society 35(3): 334-359.
Menon, K. and D. D. Williams. 1991. Auditor credibility and initial public offerings. The Accounting Review (April): 313-332.
Menon, K. and D. D. Williams. 1994. The insurance hypothesis and market prices. The Accounting Review (April): 327-342.
Menon, K. and D. D. Williams. 2010. Investor reaction to going concern audit reports. The Accounting Review (November): 2075-2105.
Menon, K. and D. D. Williams. 2016. Audit report restrictions in debt covenants. Contemporary Accounting Research 33(2): 682-717.
Menon, K. and K. B. Schwartz. 1987. An empirical investigation of audit qualification decisions in the presence of going concern uncertainties. Contemporary Accounting Research 3(2): 302-315.
Menzefricke, U. 1983. On sampling plan selection with dollar-unit sampling. Journal of Accounting Research (Spring): 96-105.
Menzefricke, U. 1984. Using decision theory for planning audit sample size with dollar unit sampling. Journal of Accounting Research (Autumn): 570-587.
Menzefricke, U. and W. Smieliauskas. 1984. A simulation study of the performance of parametric dollar unit sampling statistical procedures. Journal of Accounting Research (Autumn): 588-604.
Menzefricke, U. and W. Smieliauskas. 1987. A comparison of the stratified difference estimator with some monetary-unit sampling estimators. Contemporary Accounting Research 4(1): 240-251.
Menzefricke, U. and W. Smieliauskas. 1988. On sample size allocation in auditing. Contemporary Accounting Research 4(2): 314-336.
Meredith, C. C. 1944. Some problems of labor union auditing. The Accounting Review (July): 290-293.
Messier, S. A., R. A. Bernardi and J. J. Bernard. 2014. A review of the impact of client trustworthiness on the audit decision-making process. Journal of Forensic & Investigative Accounting 6(1): 222-247.
Messier, W. F. and M. Schmidt. 2018. Offsetting misstatements: The effect of misstatement distribution, quantitative materiality, and client pressure on auditors' judgments. The Accounting Review (July): 335-357.
Messier, W. F. Jr. 1983. The effect of experience and firm type on materiality/disclosure judgments. Journal of Accounting Research (Autumn): 611-618.
Messier, W. F. Jr. 2014. An approach to learning risk-based auditing. Journal of Accounting Education 32(3): 276-287.
Messier, W. F. Jr. and A. Schneider. 1988. A hierarchical approach to the external auditor's evaluation of the internal auditing function. Contemporary Accounting Research 4(2): 337-353.
Messier, W. F. Jr., J. C. Robertson and C. A. Simon. 2015. The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 80-90.
Messier, W. F. Jr., J. K. Reynolds, C. A. Simon and D. A. Wood. 2011. The effect of using the internal audit function as a management training ground on the external auditor's reliance decision. The Accounting Review (November): 2131-2154.
Messier, W. F. Jr., L. A. Quick and S. D. Vandervelde. 2014. The influence of process accountability and accounting standard type on auditor usage of a status quo heuristic. Accounting, Organizations and Society 39(1): 59-74.
Messier, W. F. Jr., V. Owhoso and C. Rakovski. 2008. Can audit partners predict subordinates' ability to detect errors? Journal of Accounting Research (December): 1241-1264.
Meyer, C. 2016. Sound audit quality control. Journal of Accountancy (March): 18.
Michas, P. N. 2011. The importance of audit profession development in emerging market countries. The Accounting Review (September): 1731-1793.
Michelman, J. E., V. Gorman and G. M. Trompeter. 2011. Accounting fraud at CIT Computer Leasing Group, Inc. Issues in Accounting Education (August): 569-591.
Milko, E. M. 1970. Auditing: Through the computer or around? Management Accounting (August): 45-48.
Miller, C. L., D. B. Fedor, and R. J. Ramsay. 2006. Effects of discussion of audit reviews on auditors’ motivation and performance. Behavioral Research in Accounting (18): 135-146.
Miller, C. R. 1973. Are accountants the public's protectors? Management Accounting (May): 16-18.
Miller, C. R. and A. Savage. 2009. Vouch and trace: A revenue recognition audit simulation. Issues in Accounting Education (February): 93-103.
Miller, J. R., S. A. Reed and R. H. Strawser. 1993. Bank load officers' perceptions of the new audit report. Accounting Horizons (March): 39-52.
Miller, W. F. and R. H. Kravitz. 2017. Auditors are fiduciaries, but in no way can we be considered truly independent. The CPA Journal (October): 20-21.
Millman, C. M. 2019. Avoiding litigation when auditing government contractors. The CPA Journal (April): 68-69.
Mintchik, N. and J. Riley. 2019. Rationalizing fraud: How thinking like a crook can help prevent fraud. The CPA Journal (March): 44-50.
Mintz, S. M. 2020. Now is the time to operationally split audit and nonaudit services. The CPA Journal (October/November): 56-62.
Minutti-Meza, M. 2013. Does auditor industry specialization improve audit quality? Journal of Accounting Research (September): 779-817.
Minutti-Meza, M. 2014. Issues in examining the effect of auditor litigation on audit fees. Journal of Accounting Research (May): 341-356.
Minyard, D. H. and R. H. Tabor. 1991. The effect of big eight mergers on auditor concentration. Accounting Horizons (December): 79-90.
Mishler, C. 2022. Forensic analytics for accountants. Strategic Finance (December): 12.
Mitra, S., H. Song and J. S. Yang. 2015. The effect of auditing standard No. 5 on audit report lags. Accounting Horizons (September): 507-527.
Mittendorf, B. 2010. The role of audit thresholds in the misreporting of private information. Review of Accounting Studies 15(2): 243-263.
Mitzen, M. 2019. The risk suite: This teenager can mitigate liability angst. Journal of Accountancy (August): 14-15. (Risk assessment standards for auditors).
Mitzen, M. and D. K. Rood. 2019. Addressing risks related to the TCJA and Wayfair. Journal of Accountancy (February): 16-17. (Tax Cuts and Jobs Act).
Mnif, Y. and M. Tahari. 2022. Audit committee characteristics compliance by Islamic banks with AAOIFI accounting standards. Advances in Accounting (57): 100596.
Mock, T. J. 1987. 1988 USC/DH&S audit judgment symposium "audit judgment in the year 2000". Accounting, Organizations and Society 12(5): 547.
Mock, T. J., R. P. Srivasta and A. M. Wright. 2017. Fraud risk assessment using the fraud risk model as a decision aid. Journal of Emerging Technologies in Accounting 14(1): 37-56.
Mock, T. J., S. C. Ragothaman and R. P. Srivastava. 2018. Using evidential reasoning technology to enhance the audit quality assurance inspection process. Journal of Emerging Technologies in Accounting 15(1): 29-43.
Moeckel, C. 1990. The effect of experience on auditors' memory errors. Journal of Accounting Research (Autumn): 368-387.
Moeckel, C. 1991. Two factors affecting an auditor's ability to integrate audit evidence. Contemporary Accounting Research 8(1): 270-292.
Moeckel, C. and J. D. Williams. 1990. The role of source availability in inference verification. Contemporary Accounting Research 6(2): 850-858.
Moeckel, C. L. and R. D. Plumlee. 1989. Auditors' confidence in recognition of audit evidence. The Accounting Review (October): 653-666.
Moeran, E. H. 1918. Auditor's responsibility in regard to verification of inventories. Journal of Accountancy (March): 176-186.
Moffitt, K. C. 2018. A framework for Legacy source code audit analytics. Journal of Emerging Technologies in Accounting 15(2): 67-75.
Moffitt, K. C., A. M. Rozario and M. A. Vasarhelyi. 2018. Editorial: Robotic process automation for auditing. Journal of Emerging Technologies in Accounting 15(1): 1-10.
Mogis, R. C. and D. Rogoff. 1962. Statistics offers a solution to tomorrow's auditing complexities. The Accounting Review (October): 704-707.
Mohliver, A. 2019. How misconduct spreads: Auditors' role in the diffusion of stock-option backdating. Administrative Science Quarterly 64(2): 310-336.
Monhemius, J. F. and K. P. Durkin. 2009. Detecting circular cash flow. Journal of Accountancy (December): 26-31.
Monteverde, R. J. 1955. Some notes of reservation on the use of sampling tables in auditing. The Accounting Review (October): 582-591.
Montgomery, R. H. 1906. The work of the auditor. Journal of Accountancy (April): 492-500.
Montgomery, R. H. 1913. Auditing Theory and Practice. The Ronald Press Company.
Moon, D. and J. P. Krahel. 2020. Continuous risk monitoring and assessment: New component of continuous assurance. Journal of Emerging Technologies in Accounting 17(2): 173-200.
Moon, J. R. Jr., J. E. Shipman, Q. T. Swanquist and R. L. Whited. 2019. Do clients get what they pay for? Evidence from auditor and engagement fee premiums. Contemporary Accounting Research 36(2): 629-665.
Moore, G. and W. R. Scott. 1989. Auditors' liability, collusion with management, and investors' loss. Contemporary Accounting Research 5(2): 754-774.
Moors, J. J. A. and M. J. B. T. Janssens. 1989. Exact distributions of Bayesian Cox-Snell bounds in auditing. Journal of Accounting Research (Spring): 135-144.
Morales, J., Y. Gendron and H. Guénin-Paracini. 2014. The construction of the risky individual and vigilant organization: A genealogy of the fraud triangle. Accounting, Organizations and Society 39(3): 170-194.
Morey, L. 1963. Progress of the independent post audit program in Illinois. The Accounting Review (January): 102-108.
Morgan, J. and P. Stocken. 1998. The effects of business risk on audit pricing. Review of Accounting Studies 3(4): 365-385.
Moriarity, S. and F. H. Barron. 1976. Modeling the materiality judgments of audit partners. Journal of Accounting Research (Autumn): 320-341.
Moriarity, S. and F. H. Barron. 1979. A judgment-based definition of materiality. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 114-135.
Moroney, R. and K. T. Trotman. 2016. Differences in auditors' materiality assessments when auditing financial statements and sustainability reports. Contemporary Accounting Research 33(2): 551-575.
Morris, B. W. and A. B. Pushkin. 1995. Determinants of information systems audit involvement in EDI systems development. Journal of Information Systems (Fall): 111-128.
Morris, J. T. and C. W. Thomas. 2011. Clarified auditing standards: The quiet revolution. Journal of Accountancy (June): 24-28.
Morris, M. H. and W. D. Nichols. 1988. Consistency exceptions: Materiality judgments and audit firm structure. The Accounting Review (April): 237-254.
Morrow, J. F. and J. Pastor. 2007. Eight habits of highly effective audit committees. Journal of Accountancy (September): 46-51.
Morse, E. H. Jr. 1973. Comments on survey of attitudes on management auditing. The Accounting Review (January): 120-122.
Morse, G. 2004. Audit committees can't add. Harvard Business Review (May): 21-24.
Morton, J. E. and W. L. Felix Jr. 1991. A critique of statement on auditing standards No. 55. Accounting Horizons (March): 1-10.
Morton, S. 1993. Strategic auditing for fraud. The Accounting Review (October): 825-839.
Moser, H. 2021. Dressing for the occasion? Audit quality in the presence of competition for new clients. The Accounting Review (November): 329-360.
Moshtari, M. and A. A. Ghaemi. 2016. Research note: A framework for auditing management control systems and its application in a public organisation. Journal of Applied Management Accounting Research (Summer).
Mosich, A. N. 1967. Ingenuity in auditing. The Accounting Review (April): 369-371.
Mowchan, M. and P. M. J. Reckers. 2021. The effect of Form AP on auditor liability when engagement partner disclosure shows a history of restatements. Accounting Horizons (December): 127-142.
Moxey, E. P. 1906. Causes, methods and prevention of bank defalcation. Journal of Accountancy (January): 223-232.
Moyer, C. A. 1951. Early developments in American auditing. The Accounting Review (January): 3-8.
Moyer, M. S. 1912. The audit of banks of discount and deposits. Journal of Accountancy (April): 261-265.
Moyer, M. S. 1912. The audit of banks of discount and deposit (third article). Journal of Accountancy (August): 107-112.
Mui, G. Y. 2018. Defining auditor expertise in fraud detection. Journal of Forensic & Investigative Accounting 10(2): 168-186.
Mulford, C. W. and E. E. Comiskey. 2002. The Financial Numbers Game: Detecting Creative Accounting Practices. John Wiley & Sons.
Muliawan, A. D., P. F. Green and D. A. Robb. 2009. The turnover intentions of information systems auditors. International Journal of Accounting Information Systems 10(3): 117-136.
Mullen, L. G., D. T. Sinclair and M. L. Thomas. 2012. Interviewing the fraudsters: An update to the male white-collar criminal profile. The CPA Journal (February): 68-71.
Mullis, C. E. and R. C. Hatfield. 2018. The effects of multitasking on auditors judgment quality. Contemporary Accounting Research 35(1): 314-333.
Munsif, V., K. Raghunandan, D. V. Rama and M. Singhvi. 2011. Audit fees after remediation of internal control weaknesses. Accounting Horizons (March): 87-105.
Murnighan, J. K. and M. H. Bazerman. 1990. A perspective on negotiation research in accounting and auditing. The Accounting Review (July): 642-657. (Part of a forum on negotiation research in accounting).
Murphy, D. S. 1990. Expert system use and the development of expertise in auditing: A preliminary investigation. Journal of Information Systems (Fall): 18-35.
Murphy, G. J. 1980. Some aspects of auditing evolution in Canada. The Accounting Historians Journal 7(2): 45-61.
Murphy, M. L. 2014. A fresh approach to regulation and audit quality. The CPA Journal (April): 14-23.
Murphy, M. L. 2014. Improving audit quality. The CPA Journal (February): 24-31.
Murphy, M. L. and K. Tysiac. 2015. Data analytics helps auditors gain deep insight: Technology provides opportunity to test full data sets rather than just samples. Journal of Accountancy (April/May): 52-54, 56, 58.
Murphy, P. R. and C. Free. 2016. Broadening the fraud triangle: Instrumental climate and fraud. Behavioral Research In Accounting 28(1): 41-56.
Murthy, U. S.1994. An empirical analysis of risk assessments and computer audit strategy under varying conditions of application stability. Advances in Accounting Information Systems (3): 101-135.
Murthy, U. S. and D. S. Kerr. 2004. Comparing audit team effectiveness via alternative modes of computer-mediated communication. Auditing: A Journal of Practice & Theory (March): 141-152.
Murthy, U. S. and P. R. Wheeler. 2018. The effects of decision-aid design on auditor performance in internal control evaluation tasks. Journal of Information Systems (Summer): 95-113.
Murthy, U. S. and S. M. Groomer. 2004. A continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 139-163.
Murthy, U. S. and S. M. Groomer. 2004. Reply to the discussions of a Continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 175-181.
Musaji, Y. F. 2002. Integrated Auditing of ERP Systems. John Wiley & Sons.
Mutchler, J. F. 1985. A multivariate analysis of the auditor's going-concern opinion decision. Journal of Accounting Research (Autumn): 668-682.
Mutchler, J. F., W. Hopwood and J. M. McKeown. 1997. The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies. Journal of Accounting Research (Autumn): 295-310.
Myers, J. H. 1985. Spiraling upward: Auditing methods as described by Montgomery and his successors. The Accounting Historians Journal 12(1): 53-72.
Myers, J. N., L. A. Myers and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review (July): 779-799.
Nagy, A. L. 2005. Mandatory audit firm turnover, financial reporting quality, and client bargaining power: The case of Arthur Andersen. Accounting Horizons (June): 51-68.
Naiker, V. and D. S. Sharma. 2009. Former audit partners on the audit committee and internal control deficiencies. The Accounting Review (March): 559-587.
Naiker, V., D. S. Sharma and V. D. Sharma. 2013. Do former audit firm partners on audit committees procure greater nonaudit services from the auditor? The Accounting Review (January): 297-326.
Nair, R. D. and L. E. Rittenberg. 1990. Summary annual reports: Background and implications for financial reporting and auditing. Accounting Horizons (March): 25-38.
Nanni, A. J. Jr. 1984. An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation. Accounting, Organizations and Society 9(2): 149-163.
Napier, C. 1998. Intersections of law and accountancy: Unlimited auditor liability in the United Kingdom. Accounting, Organizations and Society 23(1): 105-128.
Narayanan, V. G. 1994. An analysis of auditor liability rules. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 39-59.
National Association of Accountants. 1971. Mr. Kringle snows the auditors. Management Accounting (December): 58-59.
National Association of Accountants. 1976. Auditors create superhero. Management Accounting (July): 63.
Needles, B. E. Jr., editor. 1985. Comparative International Auditing Standards. American Accounting Association.
Needles, B. E. 2012. Graeber Companies, Inc.: Examining impairment of equity-owned investments. Issues in Accounting Education (November): 1215-1241.
Negangard, E. M. and R. G. Fay. 2020. Electronic discovery (ediscovery): Performing the early stages of the Enron investigation. Issues in Accounting Education (February): 43-58.
Nelson, I. T., R. L. Ratliff, G. Steinhoff and G. J. Mitchell. 2003. Teaching logic to auditing students: Can training in logic reduce audit judgment errors? Journal of Accounting Education 21(3): 215-237.
Nelson, M. W. 1993. The effects of error frequency and accounting knowledge on error diagnosis in analytical review. The Accounting Review (October): 804-824.
Nelson, M. W. and C. A. Proell. 2018. Is silence golden? Audit team leader reactions to subordinates who speak up "in the moment" and at performance appraisal. The Accounting Review (November): 281-300.
Nelson, M. W. and W. R. Kinney, Jr. 1997. The effect of ambiguity on loss contingency reporting judgments. The Accounting Review (April): 257-274.
Nelson, M. W., C. A. Proell and A. E. Randel. 2016. Team-oriented leadership and auditors' willingness to raise audit issues. The Accounting Review (November): 1781-1805.
Nelson, M. W., J. A. Ellciott and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review (Supplement: Quality of Earnings Conference): 175-202.
Nelson, M. W., R. Libby and S. E. Bonner. 1995. Knowledge structure and the estimation of conditional probabilities in audit planning. The Accounting Review (January): 27-47.
Nelson, M. W., S. D. Smith and Z. Palmrose. 2005. The effect of quantitative materiality approach on auditors' adjustment decisions. The Accounting Review (July): 897-920.
Nessa, M., C. M. Schwab, B. Stomberg and E. M. Towery. 2020. How do IRS resources affect the corporate audit process? The Accounting Review (March): 311-338.
Neter, J. 1952. Sampling tables: An important statistical tool for auditors. The Accounting Review (October): 475-483.
Neter, J. 1954. Problems in experimenting with the application of statistical techniques in auditing. The Accounting Review (October): 591-600.
Neter, J. 1956. Applicability of statistical sampling techniques to the confirmation of accounts receivable. The Accounting Review (January): 82-94.
Neter, J., J. R. Johnson and R. A. Leitch. 1985. Characteristics of dollar-unit taints and error rates in accounts receivable and inventory. The Accounting Review (July): 488-499.
Neter, J., R. A. Leitch and S. E. Fienberg. 1978. Dollar unit sampling: Multinomial bounds for total overstatement and understatement errors. The Accounting Review (January): 77-93.
Neumann, F. 1968. The auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-17.
Neville, C. 1915. Verification of depositors' accounting in banks. Journal of Accountancy (February): 137-138.
Newell, G. E. and J. G. Kreuze. 1987. Improving the audit process. Management Accounting (August): 56-59.
Newman, D. P., E. Patterson and R. Smith. 2001. The influence of potentially fraudulent reports on audit risk assessment and planning. The Accounting Review (January): 59-80.
Newman, D. P., E. R. Patterson and J. R. Smith. 2005. The role of auditing in investor protection. The Accounting Review (January): 289-313.
Newman, P., S. Rhoades and R. Smith. 1996. Allocating audit resources to detect fraud. Review of Accounting Studies 1(2): 161-182.
Newton, F. J. 1992. Coordinated audits. Management Accounting (March): 36-39.
Newton, L. K. 1977. The risk factor in materiality decisions. The Accounting Review (January): 97-108.
Newton, N. J., J. S. Persellin, D. Wang and M. S. Wilkins. 2016. Internal control opinion shopping and audit market competition. The Accounting Review (March): 603-623.
Ng, D. S. 1978. An information economics analysis of financial reporting and external auditing. The Accounting Review (October): 910-920.
Ng, D. S. and J. Stoeckenius. 1979. Auditing: Incentives and truthful reporting. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 1-24.
Ng, D. S. and J. Stoeckenius. 1979. [Discussion of auditing: Incentives and truthful reporting]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 33-34.
Ng, T. B. and H. Tan. 2003. Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context. The Accounting Review (July): 801-818.
Ng, T. B. and P. G. Shankar. 2010. Effects of technical department's advice, quality assessment standards, and client justifications on auditors' propensity to accept client-preferred accounting methods. The Accounting Review (September): 1743-1761.
Ng, T. B., W. Green and R. Simnett. 2001. The effects of fraud risk and management representation on auditors' hypothesis generation. Abacus 37(3): 352-368.
Nichols, D. R. 1987. A model of auditors' preliminary evaluations of internal control from audit data. The Accounting Review (January): 183-190.
Nichols, D. R. and D. B. Smith. 1983. Auditor credibility and auditor changes. Journal of Accounting Research (Autumn): 534-544.
Nichols, D. R. and K. H. Price. 1976. The auditor-firm conflict: An analysis using concepts of exchange theory. The Accounting Review (April): 335-346.
Nichols, D. R. and R. C. Baker. 1977. Testing the consistency of auditors' prior distributions and sampling results. Abacus 13(2): 91-105.
Nickerson, M. A. 2019. AI: New risks and rewards: Will reliance on AI increase accounting and financial fraud? Strategic Finance (April): 26-31.
Nickerson, M. A. 2019. Fraud in a world of advanced technologies: The possibilities are (unfortunately) endless. The CPA Journal (June): 28-34.
Nicolaou, C. A., A. I. Nicolaou and G. D. Nicolaou. 2012. Auditing in the cloud: Challenges and opportunities. The CPA Journal (January): 66-70.
Nieschwietz, R., K. Pany and J. Zhang. 2002. Auditing with technology: Using generalized audit software in the classroom. Journal of Accounting Education 20(4): 307-329.
Nigrini, M. J. 2017. Audit sampling using Benford's Law: A review of the literature with some new perspectives. Journal of Emerging Technologies in Accounting 14(2): 29-46.
Nigrini, M. J. 2018. Round numbers: A fingerprint of fraud. Journal of Accountancy (May): 36-40, 42.
Nigrini, M. J. 2022. Using Benford's Law to reveal journal entry irregularities. Journal of Accountancy (September): 1-11.
Nigrini, M. J. and N. J. Mueller. 2014. Lessons from an $8 million fraud. Journal of Accountancy (August): 32-37.
Nilsen, K. 2010. Keeping fraud in the cross hairs. Journal of Accountancy (June): 20-25.
Niven, J. B. 1923. Audit working papers - Their preparation and content. Journal of Accountancy (March): 228-230.
No, W. G. and M. A. Vasarhelyi. 2017. Cybersecurity and continuous assurance. Journal of Emerging Technologies in Accounting 14(1): 1-12.
No, W. G., K. Lee, F. Huang and Q. Li. 2019. Multidimensional audit data selection (MADS): A framework for using data analytics in the audit data selection process. Accounting Horizons (September): 127-140.
Nogler, G. E. 2015. Working with auditors: Tips and traps. Strategic Finance (July): 38-45.
Nogler, G. E. and K. B. Schwartz. 1989. Financial reporting and auditors' opinions on voluntary liquidations. Accounting Horizons (September): 12-20.
Noland, T. G., D. L. Nichols and D. L. Flesher. 2004. Audit committee effectiveness in the banking industry. Management Accounting Quarterly (Spring): 1-4.
Nolder, C. and Z. Palmsrose. 2018. Economic analysis of proposed PCAOB standards: Finding a path forward. Accounting Horizons (June): 183-200.
Norgaard, C. T. 1972. Extending the boundaries of the attest function. The Accounting Review (July): 433-442.
Norman, C. S., J. M. Rose and I. S. Suh. 2011. The effects of disclosure type and audit committee expertise on Chief Audit Executives’ tolerance for financial misstatements. Accounting, Organizations and Society 36(2): 102-108.
Notbohm, M. and A. Valencia. 2021. Audit quality effects of the PCAOB's 2006 tax service restrictions. Advances in Accounting: Incorporating Advances in International Accounting (55): 100562.
Notbohm, M., D. A. Ellingson and K. Campbell. 2012. PCAOB auditor inspections and foreign auditors: Questions about audit quality. The CPA Journal (November): 32-35.
Nöteberg, A., T. L. Benford, J. E. Hunton. 2003. Matching electronic communication media and audit tasks. International Journal of Accounting Information Systems 4(1): 27-55.
Nouri, H. and D. Lombardi. 2009. Auditors' independence: An analysis of Montgomery's auditing textbooks in the 20th century. The Accounting Historians Journal 36(1): 81-112.
Nsor-Ambala, R. 2021. Auditors' perception of the effectiveness of fraud detection techniques in stock and warehousing cycle: Comparison between Ghana, U.S., and New Zealand. Journal of Forensic & Investigative Accounting 13(1): 159-182.
Numan, W. and M. Willekens. 2012. An empirical test of spatial competition in the audit market. Journal of Accounting and Economics (February-April): 450-465.
O'Donnell, E. 2003. The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task. International Journal of Accounting Information Systems 4(2): 115-139.
O'Donnell, E. 2005. Enterprise risk management: A systems-thinking framework for the event identification phase. International Journal of Accounting Information Systems 6(3): 177-195.
O'Donnell, E. and J. J. Schultz, Jr. 2005. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review (July): 921-939.
O'Donnell, E. and J. Prather-Kinsey. 2010. Nationality and differences in auditor risk assessment: A research note with experimental evidence. Accounting, Organizations and Society 35(5): 558-564.
O'Keefe, T. B., D. A. Simunic and M. T. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research (Autumn): 241-261.
O'Keefe, W. T., T. S. Wetzel and J. H. Engstrom. 1990. An examination of the relations between audit scope and procedures in audits of municipalities. Accounting Horizons (December): 68-77.
O'Leary, D. E. 2003. Auditor environmental assessments. International Journal of Accounting Information Systems 4(4): 275-294.
O'Leary, D. E. 2015. Armchair auditors: Crowdsourcing analysis of government expenditures. Journal of Emerging Technologies in Accounting (12): 71-91.
O'Leary, D. E. 2015. Crowdsourcing tags in accounting and finance: Review, analysis, and emerging issues. Journal of Emerging Technologies in Accounting (12): 93-115.
O'Leary, D. E. 2020. A signal theory model for continuous monitoring and intelligence systems. Journal of Emerging Technologies in Accounting 17(2): 201-213.
O'Malley, S. 1993. Legal liability is having a chilling effect on the auditor's role. Accounting Horizons (June): 82-87.
Oakey, F. 1921. Auditing Federal Reserve Banks. Journal of Accountancy (November): 334-341.
Obermire, K. M., J. R. Cohen and K. M. Zehms. 2021. Audit committee members' professional identities: Evidence from the field. Accounting, Organizations and Society (93): 101242.
Olejarz, J. 2016. Understanding white-collar crime. Harvard Business Review (November): 110-111.
Olson, N. O. 1968. Discussion of the auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 23-26.
Olson, S. K. and C. W. Wootton. 1991. Substance and semantics in the auditor's standard report. The Accounting Historians Journal 18(2): 85-111.
Omer, T. C., J. C. Bedard and D. Falsetta. 2006. Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review (October): 1095-1117.
Orzechowski, B. and P. Lyster. 2012. Impairment testing: Effectively using the qualitative assessment. Journal of Accountancy (December): 36-40. (Testing goodwill for impairment).
Ostrum, F. and J. Kappler. 2022. Auditor independence relating to government client affiliates. Journal of Accountancy (July): 1-6.
Owens-Jackson, L. A., D. R. Robinson and S. W. Shelton. 2008. Auditor resignations and dismissals. The CPA Journal (January): 28-31.
Owhoso, V. and A. Weickgenannt. 2010. Vinand Petroleum, Inc.: Initial audit engagement and fraud risk case for a specialized industry. Issues in Accounting Education (May): 331-346.
Owhoso, V. E., W. F. Messier, Jr. and J. G. Lynch, Jr. 2002. Error detection by industry-specialized teams during sequential audit review. Journal of Accounting Research (June): 883-900.
Oxner, T. and K. W. Hawkins. 1996. Using “EDGAR” in accounting education: An example from an advanced auditing course. Journal of Accounting Education 14(1): 99-105.
Ozlanski, M. E. 2019. Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility? Advances in Accounting: Incorporating Advances in International Accounting (45): 100416.
Ozlanski, M. E., E. M. Negangard and R. G. Fay. 2020. Kabbage: A fresh approach to understanding fundamental auditing concepts and the effects of disruptive technology. Issues in Accounting Education (May): 77-86.
Pacheco-Paredes, A. A. and C. M. Wheatley. 2021. Do auditors react to real earnings management? Advances in Accounting: Incorporating Advances in International Accounting (55): 100565.
Pacheco-Paredes, A. A., D. V. Arturo and C. M. Wheatley. 2017. The timing of auditor hiring: Determinants and consequences. Accounting Horizons (September): 85-103.
Pacini, C., W. Hillison, R. Alagiah and S. Gunz. 2002. Commonwealth convergence toward a narrower scope of auditor liability to third parties for negligent misstatements. Abacus 38(3): 425-464.
Pae, S. and S. Yoo. 2001. Strategic interaction in auditing: An analysis of auditors' legal liability, internal control system quality, and audit effort. The Accounting Review (July): 333-356.
Paik, D. G., T. Kim, K. Krumwiede and B. B. Lee. 2018. The association between audit fees and accounting restatement resulting from accounting fraud and clerical errors. Journal of Forensic & Investigative Accounting 10(3): 332-356.
Pain, G. R. 1966. A case study in auditing a medium scale computer installation. Management Accounting (August): 55-63.
Paine, M. D. 1922. Auditors I have known. Journal of Accountancy (July): 11-19.
Paine, P. E. 1958. Audit control of time-and-material subcontracting. N.A.A. Bulletin (August): 85-94.
Palmer, R. J., K. Brucker and H. Olveda. 2019. Benchmarking external audit fees to lower audit costs: Data from Fortune 1000 companies. Management Accounting Quarterly (Summer): 34-45.
Palmer, R. R. 1959. How defense contractors can improve liaison with government auditors. N.A.A. Bulletin (March): 85-92.
Palmrose, Z. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110.
Palmrose, Z. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research (Autumn): 405-411.
Palmrose, Z. 1988. 1987 Competitive manuscript co-winner: An analysis of auditor litigation and audit service quality. The Accounting Review (January): 55-73.
Palmrose, Z. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review (July): 488-499.
Palmrose, Z. 1991. Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 149-185.
Palmrose, Z. 2000. Empirical Research in Auditor Litigation: Considerations and Data. Studies in Accounting Research (33). American Accounting Association.
Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part I: Perspectives from the Nexus at the SEC. Accounting Horizons (June): 313-326.
Palmrose, Z. 2013. PCAOB audit regulation a decade after SOX: Where it stands and what the future holds. Accounting Horizons(December): 775-798.
Palmrose, Z. and W. R. Kinney Jr. 2018. Auditor and FASB responsibilities for representing underlying economics - What U.S. standards actually say. Accounting Horizons (September): 83-90.
Panfilo, S. and C. Mio. 2019. Discussion of The consequences of providing lower-quality audits at the engagement partner level. Journal of International Accounting Research 18(3): 83-85.
Pany, K. and C. H. Smith. 1982. Auditor association with quarterly financial information: An empirical test. Journal of Accounting Research (Part I, Autumn): 472-481.
Pany, K. and J. Zhang. 2013. Reporting illegal acts externally: A conflict between confidentiality and public interest. The CPA Journal (March): 64-67.
Pany, K. and P. M. J. Reckers. 1980. The effect of gifts, discounts, and client size on perceived auditor independence. The Accounting Review (January): 50-61.
Pany, K. and P. M. J. Reckers. 1988. Auditor performance of MAS: A study of its effects on decisions and perceptions. Accounting Horizons (June): 31-38.
Pany, K., L. Pringle and J. Zhang. 2010. Reporting on other and required supplementary information in documents containing audited financial statements. The CPA Journal (November): 36-39.
Pany, K., L. Pringle and J. Zhang. 2011. Group audits under AU 600: An overview of the effects of the new standard. The CPA Journal (May): 22-28.
Pany, K. J. and O. R. Whittington. 2001. Research implications of the Auditing Standard Board's agenda. Accounting Horizons (December): 401-411.
Paquette, L. R. and C. J. Skender. 1996. Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern. Journal of Accounting Education 14(3): 319-329.
Park, J. E. and N. Massel. 2022. The pricing of IPO audit specialization and subsequent issuer underpricing. Accounting Horizons (December): 189-218.
Parkash, M. and C. F. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. The Accounting Review (January): 113-133.
Paterson, J. S. and A. Valencia. 2011. The effects of recurring and nonrecurring tax, audit-related, and other nonaudit services on auditor independence. Contemporary Accounting Research 28(5): 1510-1536.
Patterson, E. and D. Wright. 2003. Evidence of fraud, audit risk and audit liability regimes. Review of Accounting Studies 8(1): 105-131.
Patterson, E. R. 1993. Strategic sample size choice in auditing. Journal of Accounting Research (Autumn): 272-293.
Patterson, E. R. and J. R. Smith. 2007. The effects of Sarbanes-Oxley on auditing and internal control strength. The Accounting Review (March): 427-455.
Patterson, E. R., J. R. Smith and S. L. Tiras. 2019. The effects of auditor tenure on fraud and its detection. The Accounting Review (September): 297-318.
Patterson, E. R., J. R. Smith and S. L. Tiras. 2019. The interrelation between audit quality and managerial reporting choices and its effects on financial reporting quality. Contemporary Accounting Research 36(3): 1861-1882.
Paul, J. W. and D. R. Bainbridge. 1991. Auditing the owner/manager dominated entity. Accounting Horizons (December): 91-98.
Peacock, E. and P. Harsha. 1989. Auditing accounting estimates. Management Accounting (September): 31-33.
Peak, G. W. 1940. Auditing assessment accuracy. The Accounting Review (June): 238-241.
Pearson, T. A. and T. W. Singleton. 2008. Fraud and forensic accounting in the digital environment. Issues in Accounting Education (November): 545-559.
Pedneault, S. 2009. Fraud 101: Techniques and Strategies for Understanding Fraud, 3rd Edition. Wiley.
Pedneault, S. and B. K. P. Kramer. 2015. Shattered trust: Fraud in the family. Strategic Finance (May): 46-55.
Peecher, M. E. 1996. The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research (Spring): 125-140.
Peecher, M. E., I. Soloman and K. T. Trotman. 2013. An accountability framework for financial statement auditors and related research questions. Accounting, Organizations and Society 38(8): 596-620.
Peecher, M. E., M. D. Piercey, J. S. Rich and R. M. Tubbs. 2010. The effects of a supervisor's active intervention in subordinates' judgments, directional goals, and perceived technical knowledge advantage on audit team judgments. The Accounting Review (September): 1763-1786.
Peecher, M. E., R. Schwartz and I. Solomon. 2007. It's all about quality: Perspectives on strategic systems auditing. Accounting, Organizations and Society 32(4-5): 463-485.
Pei, B. K. W., S. A Reed and B. S Koch. 1992. Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model. Accounting, Organizations and Society 17(2): 169-183.
Penno, M. 1988. Discussion of "Economic effects of a mandated audit in a contingent-claims production economy". Contemporary Accounting Research 4(2): 389-391.
Penno, M. 1990. Auditing for performance evaluation. The Accounting Review (July): 520-536.
Penno, M. and J. S. Watts. 1991. An independent auditor's ex post criteria for the disclosure of information. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 194-212.
Pentland, B. T. 1993. Getting comfortable with the numbers: Auditing and micro-production of macro-order. Accounting, Organizations and Society 18(7-8): 605-620.
Pentland, B. T. 2000. Will auditors take over the world? Program, technique and the verification of everything. Accounting, Organizations and Society 25(3): 307-312.
Pentland, B. T. and P. Carlile. 1996. Audit the taxpayer, not the return: Tax auditing as an expression game. Accounting, Organizations and Society 21(2-3): 269-287.
Perols, J. L. and U. S. Murthy. 2012. Information fusion in continuous assurance. Journal of Information Systems (Fall): 35-52.
Perols, J. L., R. M. Bowen, C. Zimmermann and B. Samba. 2017. Finding needles in a haystack: Using data analytics to improve fraud prediction. The Accounting Review (March): 221-245.
Perreault, S. and T. Kida. 2011. The relative effectiveness of persuasion tactics in auditor-client negotiations. Accounting, Organizations and Society 36(8): 534-547.
Perreault, S., J. Wainberg and B. L. Luippold. 2017. The impact of client error-management climate and the nature of the auditor-client relationship on external auditor reporting decisions. Behavioral Research In Accounting 29(2): 37-50.
Perreault, S., T. Kida and M. D. Piercey. 2017. The relative effectiveness of simultaneous versus sequential negotiation strategies in auditor-client negotiations. Contemporary Accounting Research 34(2): 1048-1070.
Persellin, J. S., J. J. Schmidt, S. D. Vandervelde and M. S. Wilkins. 2019. Auditor perceptions of audit workloads, audit quality, and job satisfaction. Accounting Horizons (December): 95-117.
Pescow, J. K. 1963. A visual approach to auditing and accounting instruction. The Accounting Review (October): 839-843.
Peters, J. M., B. L. Lewis and V. Dhar. 1989. Assessing inherent risk during audit planning: The development of a knowledge based model. Accounting, Organizations and Society 14(4): 359-378.
Peterson, B. H., P. Smedegaard, W. G. Heninger and M. B. Romney. 2008. Managing multiple identities. Journal of Accountancy (September): 38-43. (Discussion of the benefits, risks, leading practices and audit considerations of both identity and access management).
Peterson, B. K. and P. E. Zikmund. 2004. 10 truths you need to know about fraud. Strategic Finance (May): 28-34.
Peterson, B. K. and T. A. Buckhoff. 2004. Interstate Business College: A case study in fraud examination. Issues in Accounting Education (November): 505-527.
Peterson, B. K. and T. H. Gibson. 1999. Fraud detection and investigation: Microcomputer Consulting Services. Issues in Accounting Education (February): 99-115.
Peterson, J. 2016. Audit quality and the expectations gap. The CPA Journal (February): 6-9.
Peterson, J. 2019. A 2020 global auditing forecast: What might the new year bring? The CPA Journal (December): 8-9.
Peterson, J. 2019. Failure study: A needed addition to the accounting toolkit. The CPA Journal (March): 6-9.
Petroni, K. and M. Beasley. 1996. Errors in accounting estimates and their relation to audit firm type. Journal of Accounting Research (Spring): 151-171.
Petty, B. and C. Raiborn. 2016. Helping law enforcement secure successful financial crime prosecutions. Management Accounting Quarterly (Winter): 21-29.
Peytcheva, M. and D. E. Warren. 2013. How auditors perceive sanction severity and the detection of violations: Insights into professional vulnerabilities. Accounting and the Public Interest (13): 1-13.
Philbrick, A. L. 1918. Verification of inventories. Journal of Accountancy (December): 417-428.
Phillips, C. R. and N. T. Dorata. 2013. School district boards, audit committees, and budget oversight: Seeking a formula for good governance. The CPA Journal (March): 18-23.
Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research (Spring): 167-189.
Pickerd, J. and D. A. Wood. 2011. Problems to avoid when brainstorming fraud risks. The CPA Journal (April): 64-65.
Pickerd, J. and M. D. Piercey. 2021. The effects of high estimate uncertainty in auditor negligence litigation. Contemporary Accounting Research 38(4): 3182-3213.
Pickerd, J. S., S. L. Summers and D. A. Wood. 2015. An examination of how entry-level staff auditors respond to tone at the top vis-a-vis tone at the bottom. Behavioral Research In Accounting 27(1): 79-98.
Piercy, L. R. and H. B. Levy. 2021. To confirm or not to confirm-risk assessment is the answer: The wise and proper use of bank confirmations. The CPA Journal (December): 54-57. (Related to audit evidence).
Pike, B. J., M. B. Curtis and L. Chui. 2013. How does an initial expectation bias influence auditors' application and performance of analytical procedures? The Accounting Review (July): 1413-1431.
Pimentel, E., E. Boulianne, S. Eskandari and J. Clark. 2021. Systemizing the challenges of auditing blockchain-based assets. Journal of Information Systems (Summer): 61-75.
Pincus, M., F. Tian, P. Wellmeyer and S. X. Xu. 2017. Do clients' enterprise systems affect audit quality and efficiency? Contemporary Accounting Research 34(4): 1975-2021.
Pine, P. 1912. "Responsibility of auditors". Journal of Accountancy (November): 422-426.
Pittman, J. and Y. Zhao. 2020. Debt covenant restriction, financial misreporting, and auditor monitoring. Contemporary Accounting Research 37(4): 2145-2185.
Pittman, J. A. and S. Fortin. 2004. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics (February): 113-136.
Plumlee, R. D. and D. Snowball. 1987. Auditing your own system: Some findings and implications. Journal of Information Systems (Spring): 41-49.
Plumlee, R. D., B. A. Rixom and A. J. Rosman. 2015. Training auditors to perform analytical procedures using metacognitive skills. The Accounting Review (January): 351-369.
Politzer, M. 2020. Spotting fraud during the bankruptcy process: Top red flags. Journal of Accountancy (October): 26-29.
Ponemon, L. A. 1992. Auditor underreporting of time and moral reasoning: An experimental lab study. Contemporary Accounting Research 9(1): 171-211.
Ponemon, L. A. 1994. Discussion of group decision support systems and cooperative learning in auditing: An experimental investigation. Journal of Information Systems (Fall): 97-103.
Ponemon, L. A. and D. R. L. Gabhart. 1990. Auditor independence judgments: A cognitive-developmental model and experimental evidence. Contemporary Accounting Research 7(1): 227-251.
Pongpattrachai, D., P. Cragg and R. Fisher. 2014. IT infusion within the audit process: Spreadsheet use in small audit firms. International Journal of Accounting Information Systems 15(1): 26-46.
Popova, V. K. 2018. Integration of fraud risk in the risk of material misstatement and the effect on auditors' planning decisions. Journal of Forensic Accounting Research 3(1): A52-A79.
Porter, B. A. 1996. Review of A research study on financial reporting and auditing - Bridging the expectation gap. Accounting Horizons (March): 130-135.
Porumb, V., A. De Jong, C. Huijen, T. Marra and J. Van Dalen. 2021. The effect of auditor style on reporting quality: Evidence from Germany. Abacus 57(1): 1-26.
Porumb, V., Y. Zengin-Karaibrahimoglu, G. J. Lobo, R. Hooghiemstra and D. de Waard. 2021. Expanded auditor's report disclosures and loan contracting. Contemporary Accounting Research 38(4): 3214-3253.
Power, M. 1996. Making things auditable. Accounting, Organizations and Society 21(2-3): 289-315.
Power, M. 1998. Auditor liability in context. Accounting, Organizations and Society 23(1): 77-79.
Power, M. 2007. Business risk auditing - Debating the history of its present. Accounting, Organizations and Society 32(4-5): 379-382.
Power, M. 2013. The apparatus of fraud risk. Accounting, Organizations and Society 38(6-7): 525-543.
Power, M. K. 2003. Auditing and the production of legitimacy. Accounting, Organizations and Society 28(4): 379-394.
Powers, M. 2011. Assurance worlds: Consumers, experts and independence. Accounting, Organizations and Society 36(4-5): 324-326.
Prachyl, C. L. 2017. Identifying red flags in an accounts payable environment: The importance of controls in the detection of fraudulent activity. Journal of Forensic & Investigative Accounting 9(3): 941-952.
Pratt, J. 1985. SFAS No. 2: Auditor evaluations and input to the home office. Accounting, Organizations and Society 10(4): 427-442.
Pratt, J. and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review (October): 639-656.
Pratt, J. and J. Jiambalvo. 1981. Relationship between leader behaviors and audit team performance. Accounting, Organizations and Society 6(2): 133-142.
Pratt, J. and J. Jiambalvo. 1982. Determinants of leader behavior in an audit environment. Accounting, Organizations and Society 7(4): 369-379.
Prawitt, D. F. 1995. Staffing assignments for judgment-oriented audit tasks: The effects of structured audit technology and environment. The Accounting Review (July): 443-465.
Prentice, J. D., K. L. Bills and G. F. Peters. 2023. The impact of benefit plan audits on the financial statement audit. Accounting Horizons (June): 161-187.
Price Waterhouse LLP and the American Accounting Association. 1997. Price Waterhouse - Auditing/Accounting Teaching Cases and Exercises. American Accounting Association.
Purda, L. and D. Skillicorn. 2015. Accounting variables, deception, and a bag of words: Assessing the tools of fraud detection. Contemporary Accounting Research 32(3): 1193-1223.
Purdy, C. R., J. M. Smith and J. Gray. 1969. The visibility of the auditor's disclosure of deviance from APB opinion: An empirical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-18.
Puro, M. 1984. Audit firm lobbying before the Financial Accounting Standards Board: An empirical study. Journal of Accounting Research (Autumn): 624-646.
Purvis, S. E. C. 1989. The effect of audit documentation format on data collection. Accounting, Organizations and Society 14(5-6): 551-563.
Pyzoha, J. S., M. H. Taylor and Y. Wu. 2020. Can auditors pursue firm-level goals nonconsciously on audits of complex estimates? An examination of the joint effects of tone at the top and management's specialist. The Accounting Review (November): 367-394.