Auditing Bibliography A-C

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

Abbott, L. J. and W. L. Buslepp. 2022. An investigation of the markets' pricing of auditor competence: Evidence from PwC's Oscars blunder. Accounting, Organizations and Society (98): 101310.

Abbott, L. J., B. Daugherty, S. Parker and G. F. Peters. 2016. Internal audit quality: The joint importance of independence and competence. Journal of Accounting Research (March): 3-40.

Abbott, L. J., K. Gunny and T. Pollard. 2017. The impact of litigation risk on auditor pricing behavior: Evidence from reverse mergers. Contemporary Accounting Research 34(2): 1103-1127.

Abbott, L. J., S. Parker and G. F. Peters. 2010. Serving two masters: The association between audit committee internal audit oversight and internal audit activities. Accounting Horizons (March): 1-24.

Abbott, L. J., S. Parker and G. F. Peters. 2012. Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research 29(1): 94-118.

Abbott, L. J., S. Parker, G. F. Peters and D. V. Rama. 2003. Audit, nonaudit, and information technology fees: Some empirical evidence. Accounting and the Public Interest (3): 1-20.

Abbott, L. J., S. Parker, G. F. Peters and D. V. Rama. 2007. Corporate governance, audit quality, and the Sarbanes-Oxley Act: Evidence from internal audit outstanding. The Accounting Review (July): 803-835.

Abbott, L. J., V. L. Brown and J. L. Higgs. 2016. The effects of prior manager-auditor affiliation and PCAOB inspection reports on audit committee members' auditor recommendations. Behavioral Research In Accounting 28(1): 1-14.

Abbott, L. J., W. Buslepp and M. Notbohm. 2018. The audit market effects of disputing a GAAP-deficient PCAOB inspection report. Advances in Accounting: Incorporating Advances in International Accounting (41): 126-140.

Abdel-Khalik, A. R. 1990. The jointness of audit fees and demand for MAS: A self-selection analysis. Contemporary Accounting Research 6(2): 295-322.

Abdel-Khalik, A. R. and I. Solomon. 1989. Research Opportunities in Auditing: A Second Decade. American Accounting Association.

Abdel-Khalik, A. R., D. Snowball and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review (April): 215-227.

Abdolmohammadi, M. and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review (January): 1-13.

Abdolmohammadi, M. J. 1985. Bayesian inference research in auditing: Some methodological suggestions. Contemporary Accounting Research 2(1): 76-94.

Abdolmohammad, M. J. 1991. Factors affecting auditors' perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research 7(2): 535-548.

Abdolmohammadi, M. J. and P. D. Berger. 1986. A test of the accuracy of probability assessment techniques in auditing. Contemporary Accounting Research 3(1): 149-165.

Abolmohammadi, M. J. and P. D. Berger. 1986. Une exerience sur la precision des techniques d'evaluation des probabilities en verification. Contemporary Accounting Research 3(1): 166-183.

Abdolmohammadi, M. J. and S. R. Boss. 2010. Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems 11(3): 140-151.

Abdolmohammadi, M. J., D. G. Searfoss and J. Shanteau. 2004. An investigation of the attributes of top industry audit specialists. Behavioral Research in Accounting (16): 1-18.

Abel, A. S. and I. A. MacKay. 2016. Money laundering: Combating a global threat. Journal of Accountancy (September): 44-49.

Abernathy, J. L., B. Beyer, A. Masli and C. Stefaniak. 2014. The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 283-297.

Abernathy, J. L., D. Herrmann, T. Kang and G. V. Krishnan. 2013. Audit committee financial expertise and properties of analyst earning forecasts. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 1-11.

Acar, D., G. Gal, M. S. Ozturk and H. Usul. 2021. A case study in the implementation of a continuous monitoring system. Journal of Emerging Technologies in Accounting 18(1): 17-25.

Acito, A. A., C. E. Hogan and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review (March): 1-35.

Adamek, D. 2020. Forensic accountants team up to fight elder abuse. Journal of Accountancy (June): 34-39.

Afterman, A. B. 2016. European audit reform. The CPA Journal (February): 54-55.

Afterman, A. B. 2016. The audit committee financial expert. The CPA Journal (June): 68-69.

Afterman, A. B. 2016. The PCAOB's proposed new auditor's report. The CPA Journal (July): 64-65.

Aghazadeh, S. and J. R. Joe. 2022. Auditors' response to management confidence and misstatement risk. Accounting, Organizations and Society (101): 101348.

Aghazadeh, S. and K. Hoang. 2020. How does audit firm emphasis on client relationship quality influence auditors' inferences about and responses to potential persuasion in client communications? Accounting, Organizations and Society (87): 101175.

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

Aghazadeh, S., M. K. Dodgson, Y. J. Kang and M. Peytcheva. 2021. Revealing Oz: Institutional work shaping auditors' national office consultations. Contemporary Accounting Research 38(2): 974-1008.

Agoglia, C. P., C. Beaudoin and G. T. Tsakumis. 2009. The effect of documentation structure and task-specific experience on auditors' ability to identify control weaknesses. Behavioral Research in Accounting 21(1): 1-17.

Agoglia, C. P., R. C. Hatfield and T. A. Lambert. 2015. Audit team time reporting: An agency theory perspective. Accounting, Organizations and Society (44): 1-14.

Agoglia, C. P., T. Kida and D. M. Hanno. 2003. The effects of alternative justification memos on the judgments of audit reviewees and reviewers. Journal of Accounting Research (March): 33-46.

Agoglia, C. P., T. S. Doupnik and G. T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review (May): 747-767.

Agrawal, P. and P. Hancock. Deimante Ltd.: Case study for introductory auditing course. Journal of Accounting Education 30(3-4): 355-379.

Ahituv, N., J. Halpern and H. Will. 1985. Audit planning: An algorithmic approach. Contemporary Accounting Research 2(1): 95-110.

Ahn, J., R. Hoitash and U. Hoitash. 2020. Auditor task-specific expertise: The case of fair value accounting. The Accounting Review (May): 1-32.

AICPA. 1975. Statement on Auditing Standards No. 5: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles" in the Independent Auditor's Report. AICPA.

AICPA. 2008. Audit Sampling Audit Guide. AICPA.

AICPA. 2008. Government Auditing Standards and Circular A-133 Audits - Audit Guide. AICPA.

AICPA. 2008. Government Auditing Standards and Circular A-133 Developments Audit Risk Alert. AICPA.

AICPA. 2009. Auditing Revenue in Certain Industries - Audit Guide. AICPA.

AICPA. 2009. Codification of Statements on Auditing Standards as of January 2009. AICPA.

AICPA. 2009. Communicating Internal Control Related Matters in an Audit - Understanding SAS No. 115. AICPA.

AICPA. 2009. Current Economic Crisis: Accounting and Auditing Considerations - Audit Risk Alert. AICPA.

AICPA. 2009. Employee Benefit Plans Audit & Accounting Guide. AICPA.

AICPA. 2009. Employee Benefit Plans Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. Guide to Fraud in Governmental and Not-for-Profit Environments, Revised Edition. AICPA.

AICPA. 2009. Not-for-Profit Organizations Audit & Accounting Guide. AICPA.

AICPA. 2009. Not-for-Profit Organizations Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. PCAOB Standards and Related Rules as of December 2008. AICPA.

AICPA. 2009. Service Organizations: Applying SAS No. 70, as Amended - Audit Guide. AICPA.

AICPA. 2009. State and Local Governments Audit & Accounting Guide. AICPA.

AICPA. 2009. State and Local Governmental Developments Audit Risk Alert. AICPA.

AICPA. 2010. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Airlines - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies: AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Analytical Procedures - AICPA Audit Guide. AICPA.

AICPA. 2012. Audit and Accounting Manual. AICPA.

AICPA. 2012. Audit Sampling - AICPA Audit Guide. AICPA.

AICPA. 2012. Auditing Revenue in Certain Industries - AICPA Audit Guide. AICPA.

AICPA. 2012. Brokers and Dealers in Securities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Codification of Statements on Auditing Standards. AICPA.

AICPA. 2012. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Entities With Oil and Gas Producing Activities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide. AICPA.

AICPA. 2012. Health Care Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Investment Companies - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Life and Health Insurance Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Not-for-Profit Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. State and Local Governments - Audit and Accounting Guide. AICPA.

Akono, H., H. Choi and K. E. Karim. 2022. Convertible debt usage and the pricing of audit services. Accounting Horizons (September): 21-43.

Akresh, A. and A. Reinstein. 2022. New possibilities when performing attestation services. Journal of Accountancy (July): 1-7.

Akresh, A. D. 2010. A risk model to opine on internal control. Accounting Horizons (March): 65-78.

Al-Ajmi, J. 2009. Audit firm, corporate governance, and audit quality: Evidence from Bahrain. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 64-74.

Alali, F. and S. I. Wang. 2017. Characteristics of financial restatements and frauds. The CPA Journal (November): 32-41.

Alam, P., N. Meonske and M. A. Pearson. 2003. Financial reporting integrity: IMA members speak out. Strategic Finance (May): 41-45. (Mixed opinions related to whether firms should be allowed to provide auditing and consulting services to the same client company).

Albersmann, B. T. and R. Quick. 2020. The impact of audit indicators on the timeliness of goodwill impairments: Evidence from the German setting. Abacus 56(1): 66-103.

Albrecht, A., E. G. Mauldin and N. J. Newton. 2018. Do auditors recognize the potential dark side of executives' accounting competence? The Accounting Review (November): 1-28.

Albrecht, C., C. C. Albrecht, A. N. Sanford and V. M. Rocha. 2017. A better understanding of the Wells Fargo fraud: Through the lens of the fraud triangle. Cost Management (November/December): 35-40. (How employees rationalized their fraudulent activities).

Albrecht, W. S. and C. O. Albrecht. 2004. Fraud Examination and Prevention. South-Western Educational Publishing.

Albrecht, W. S. and D. J. Searcy. 2001. Top 10 reasons why fraud is increasing in the U.S. Strategic Finance (May): 58-61.

Albrecht, W. S. and J. L. Hoopes. 2014. Why audits cannot detect all fraud. The CPA Journal (October): 12-21.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2003. Forensic Accounting. South-Western Publishing.

Albring, S., D. Robinson and M. Robinson. 2014. Audit committee financial expertise, corporate governance, and the voluntary switch from non-auditor-provided tax services. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 81-94.

Alden, M. E., D. M. Bryan, B. J. Lessley and A. Tripathy. 2012. Detection of financial statement fraud using evolutionary algorithms. Journal of Emerging Technologies in Accounting (9): 71-94.

Alderman, J. 2021. Auditor litigation risk: A review of past perspectives, recent developments, and emerging issues. Journal of Forensic & Investigative Accounting 13(1): 26-40.

Alderman, J. 2023. Discussion of: The effect of client gender and negotiation style on auditor's proposed audit adjustments. Advances in Accounting (62): 100675.

Alderman, J. and S. J. Jollineau. 2020. Can audit committee expertise increase external auditors' litigation risk? The moderating effect of audit committee independence. Contemporary Accounting Research 37(2): 717-740.

Aldhizer, G. R. III. 2015. Small firm audit partner hiring crisis: A role play for critical thinking and negotiation skills. Issues in Accounting Education (November): 275-296.

Aldhizer, G. R. III. 2017. Visual and text analytics: The next step in forensic auditing and accounting. The CPA Journal (June): 30-33.

Aldhizer, G. R. III., D. R. Martin and J. F. Cotter. 2009. Do markets react to required and voluntary disclosures associated with auditor realignments? Advances in Accounting: Incorporating Advances in International Accounting 25(1): 1-12.

Alexander, D. 2010. Material misstatement of what? A comment on Smieliauskas et al., 'A proposal to replace "True and fair view" with "Acceptable risk of material misstatement"'. Abacus 46(4): 447-454.

Alissa, W., V. Capkun, T. Jeanjean and N. Suca. 2014. An empirical investigation of the impact of audit and auditor characteristics on auditor performance. Accounting, Organizations and Society 39(7): 495-510.

Allee, K. D. and D. D. Wangerin. 2018. Auditor monitoring and verification in financial contracts: Evidence from earnouts and SFAS 141(R). Review of Accounting Studies 23(4): 1629-1664.

Allee, K. D., B. Baik and Y. Roh. 2021. Detecting financial misreporting with real production activity: Evidence from an electricity consumption analysis. Contemporary Accounting Research 38(3): 1581-1615.

Allen, C., C. E. Landes and L. A. Snyder. 2007. Navigating the crossroads of control and independence: Practical guidance for private company auditors. Journal of Accountancy (December): 42-46.

Allen, R. D., A. A. Gramling and D. R. Hermanson. 2023. Thinking like an auditor: Evaluating information to arrive at evidence-based conclusions. Accounting Horizons (December): 1-8.

Allen, R. D., D. R. Hermanson, T. M. Kozloski and R. J. Ramsay. 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons (June): 157-177.

Alles, M. and G. L. Gray. 2016. Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems (22): 44-59.

Alles, M. and G. L. Gray. 2020. "The first mile problem": Deriving an endogenous demand for auditing in blockchain-based business processes. International Journal of Accounting Information Systems (38): 100465.

Alles, M. and G. L. Gray. 2020. Will the medium become the message? A framework for understanding the coming automation of the audit process. Journal of Information Systems (Summer): 109-130.

Alles, M., A. Kogan, M. Vasarhelyi and J. D. Warren Jr. 2006. Guarding the auditing guards. Strategic Finance (February): 30-35. (The Public Company Accounting Oversight Board should focus on preventing problems rather than catching them).

Alles, M., G. Brennan, A. Kogan and M. A. Vasarhelyi. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems 7(2): 137-161.

Alles, M. G. 2020. Business process "de-engineering": Establishing the value of the human auditor in an automated audit system. Journal of Emerging Technologies in Accounting 17(1): 43-49.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2013. Collaborative design research: Lessons from continuous auditing. International Journal of Accounting Information Systems 14(2): 104-112.

Alles, M. G. 2015. Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons (June): 439-449.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Reply to the discussions of “Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems”. International Journal of Accounting Information Systems 5(2): 211-212.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems. International Journal of Accounting Information Systems 5(2): 183-202.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2008. Putting continuous auditing theory into practice: Lessons from two pilot implementations. Journal of Information Systems (Fall): 195-214.

Alltizer, R. L., B. P. McAllister and B. D. Jarnagin. 2008. FIN 48: Accounting and auditing implications. The CPA Journal (August): 44-47.

Almer, E. D., J. L. Higgs and K. L. Hooks. 2005. A theoretical framework of the relationship between public accounting firms and their auditors. Behavioral Research in Accounting (17): 1-22.

Almer, E. D., N. H. Cannon and J. Kremin. 2023. The impact of supervisor relationships on auditor turnover intentions using leader-member exchange theory. Behavioral Research In Accounting 35(2): 1-12.

Almufadda, G. and N. A. Almezeini. 2022. Artificial intelligence applications in the auditing profession: A literature review. Journal of Emerging Technologies in Accounting 19(2): 29-42.

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

Alterman, J. 2017. Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence. Advances in Accounting: Incorporating Advances in International Accounting (38): 75-87.

Altiero, E. C., Y. J. Kang and M. E. Peecher. 2022. Motivated perspective taking: Why prompting auditors to take an investor's perspective makes them treat identified audit differences as less material. Contemporary Accounting Research 39(1): 339-370.

Aly, H. F. and J. I. Duboff. 1971. Statistical vs. judgment sampling: An empirical study of auditing the accounts receivable of a small retail store. The Accounting Review (January): 119-128.

Amato, N. 2018. The risks, and potential rewards, of rotating chief audit executives. Journal of Accountancy (January): 30-33.

Amel-Zadeh, A. and M. E. Barth. 2021. Auditor reporting to bank regulators: Effective regulation or regulatory overreach? Journal of Accounting and Economics (November-December): 101450.

Amer, T., A. D. Bailey Jr. and P. De. 1987. A review of the computer information systems research related to accounting and auditing. Journal of Information Systems (Fall): 3-28.

Amer, T. S. 1993. Entity-relationship and relational database modeling representations for the audit review of accounting applications: An experimental examination of effectiveness. Journal of Information Systems (Spring): 1-15.

American Institute of Certified Public Accountants Antifraud Programs and Controls Task Force. (AICPA). 2010. Audit Committee Considerations for Whistleblower Hotlines.

Amershi, A. H. 1986. Discussion of "A model of standard setting in auditing". Contemporary Accounting Research 3(1): 93-101.

Amershi, A. H. and P. Cheng. 1989. On the demand for historical events recording and maintenance of audit trails. Contemporary Accounting Research 6(1): 72-90.

Amin, G. R., O. El-Temtamy and S. Garas. 2022. Audit risk evaluation using data envelopment analysis with ordinal data. Abacus 58(3): 589-602.

Amin, K., C. Kim, Z. Yang and F. Ye. 2021. Politically connected boards and audit pricing: U.S. evidence. Accounting Horizons (September): 1-22.

Amin, K., J. D. Eshleman and C. Feng. 2018. The effect of SEC's XBRL mandate on audit report lags. Accounting Horizons (March): 1-27.

Amin, K., J. D. Eshleman and P. Guo. 2021. Investor sentiment, misstatements, and auditor behavior. Contemporary Accounting Research 38(1): 483-517.

Amir, E., J. Kallunki and H. Nilsson. 2014. The association between individual audit partners' risk preferences and the composition of their client portfolios. Review of Accounting Studies 19(1): 103-133.

Amoah, N. Y. and A. P. Tang. 2010. Board, audit committee and restatement-induced class action lawsuits. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 155-169.

Anantharaman, D. and N. Wans. 2019. Audit office experience with SOX 404(b) filers and SOX audit quality. The Accounting Review (July): 1-43.

Anantharaman, D., J. A. Pittman and N. Wans. 2016. State liability regimes within the United States and auditor reporting. The Accounting Review (November): 1545-1575.

Anders, S. B. 2016. Audit analytics. The CPA Journal (February): 64-65.

Anders, S. B. 2017. Audit data analytics resources. The CPA Journal (June): 72-73.

Anders, S. B. 2019. Audit resources. The CPA Journal (February): 70-71.

Anders, S. B. 2020. ACFE and ABFA fraud resources. The CPA Journal (March): 62-63.

Anders, S. B. 2020. IRS tax identity theft and fraud resources. The CPA Journal (December/January): 74-75.

Anders, S. B. 2022. Center for Audit Quality and Critical Audit Matters. The CPA Journal (January/February): 76-77.

Anderson, A. 1924. Industrial and financial investigations. National Association of Cost Accountants Official Publications (April 1): 3-16.

Anderson, H. M., J. W. Giese and J. Booker. 1970. Some propositions about auditing. The Accounting Review (July): 524-531.

Anderson, J. A. and K. E. St. Pierre. 1983. Market efficiency and legal liability: A reply. The Accounting Review (October): 833-836.

Anderson, J. C. and J. M. Kraushaar. 1986. Measurement error and statistical sampling in auditing: The potential effects. The Accounting Review (July): 379-399.

Anderson, J. J. 1985. Using the statistical analysis system as an educational audit software system. Journal of Accounting Education 3(1): 131-144.

Anderson, R. J. and D. A. Leslie. 1975. Discussion of considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 53-64.

Anderson, S. B., J. L. Hobson and R. D. Sommerfeldt. 2022. Auditing non-GAAP measures: Signaling more than intended. Contemporary Accounting Research 39(1): 577-606.

Anderson-Gough, F., C. Grey and K. Robson. 2005. “Helping them to forget..”: The organizational embedding of gender relations in public audit firms. Accounting, Organizations, and Society 30(5): 469-490.

Andiola, L. M. and J. C. Bedard. 2018. Delivering the "tough message": Moderators of subordinate auditors' reactions to feedback. Accounting, Organizations and Society (70): 52-68.

Andiola, L. M., D. H. Downey, C. E. Earley and D. Jefferson. 2022. Wealthy Watches Inc.: The substantive testing of accounts receivable in the evolving audit environment. Issues in Accounting Education (May): 37-51.

Andiola, L. M., J. C. Bedard and J. Kremin. 2021. Coaching quality and subordinate work attitudes in the multiple supervisor audit context. Accounting Horizons (September): 23-46.

Andiola, L. M., T. A. Lambert and E. J. Lynch. 2018. Sprandel, Inc.: Electronic workpapers, audit documentation, and closing review in the audit of accounts receivable. Issues in Accounting Education (May): 43-55.

Andon, P. and C. Free. 2012. Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal. Accounting, Organizations and Society 37(3): 131-154.

Andon, P., C. Free and P. Sivabalan. 2014. The legitimacy of new assurance providers: Making the cap fit. Accounting, Organizations and Society 39(2): 75-96.

Andreae, R. 1947. Present-day audit technique. The Accounting Review (July): 253-262.

Andrews, C. P. and B. P. Leblanc. 2013. Fraud Hotlines: Don't miss that call. Journal of Accountancy (August): 32-35.

Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research (Part II, Autumn): 503-527.

Antle, R. 1984. Auditor independence. Journal of Accounting Research (Spring): 1-20.

Antle, R. and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 31-54.

Antonelli, V., R. D'Alessio and E. M. Cafaro. 2017. Auditing practices from a historical perspective: The case study of an Italian railroad company in the mid-19th century. The Accounting Historians Journal 44(1): 17-34.

Aobdia, D. 2015. Proprietary information spillovers and supplier choice: Evidence from auditors. Review of Accounting Studies 20(4): 1504-1539.

Aobdia, D. 2019. Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections. Journal of Accounting and Economics (February): 144-174.

Aobdia, D. and N. Shroff. 2017. Regulatory oversight and auditor market share. Journal of Accounting and Economics (April-May): 262-287.

Aobdia, D. and R. C. Petacchi. 2023. The effect of audit firm internal inspections on auditor effort and financial reporting quality. The Accounting Review (September): 1-29.

Aobdia, D., C. Lin and R. Petacchi. 2015. Capital market consequences of audit partner quality. The Accounting Review (November): 2143-2176.

Aobdia, D., S. Siddiqui and A. Vinelli. 2021. Heterogeneity in expertise in a credence goods setting: Evidence from audit partners. Review of Accounting Studies 26(2): 693-729.

Aobdia, D., Y. Dou and J. Kim. 2021. Public audit oversight and the originate-to-distribute model. Journal of Accounting and Economics (August): 101420.

Apostolou, B., N. G. Apostolou and G. Thibadoux. 2015. Horseplay in Dixon: Lessons learned from the Rita Crundwell fraud. Journal of Forensic & Investigative Accounting 7(1): 275-291.

Apostolou, N. and D. L. Grumbley. 2008. Auditors' responsibilities with respect to fraud: A possible shift? The CPA Journal (February): 32-37.

Appelbaum, D. 2016. Securing big data provenance for auditors: The big data provenance black box as reliable evidence. Journal of Emerging Technologies in Accounting 13(1): 17-36.

Appelbaum, D. and R. A. Nehmer. 2017. Using drones in internal and external audits: An exploratory framework. Journal of Emerging Technologies in Accounting 14(1): 99-113.

Appelbaum, D. and R. A. Nehmer. 2020. Auditing cloud-based blockchain accounting systems. Journal of Information Systems (Summer): 5-21.

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to data analysis for auditors and accountants. The CPA Journal (February): 32-37. (Summary).

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

Appelbaum, D., D. S. Showwalter, T. Sun and M. A. Vasarhelyi. 2021. A framework for auditor data literacy: A normative position. Accounting Horizons (June): 5-25.

Appelbaum, D., S. Budnik and M. Vasarhelyi. 2020. Auditing and accounting during and after the COVID-19 crisis. The CPA Journal (June): 14-19.

Applegate, D. 2019. Assessing and controlling nonprofit fraud risk. Strategic Finance (May): 32-41.

Appelgren, L. 2020. A survey of models for determining optimal audit strategies. Advances in Accounting: Incorporating Advances in International Accounting (48): 100455.

Aranya, N. and M. Sarell. 1975. The auditor-firm conflict of interests: A comment. The Accounting Review (October): 854-856.

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Arel, B. 2010. The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 170-176.

Arel, B. 2012. The influence of judges' attitudes on liability assessments related to failed audit exhibiting significant audit team over-time or significant use of off-shore auditors. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 201-208.

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