Volume 37(1) - 37(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Auditing: A Journal of
Practice & Theory 2008-2023 |
Journal Updates by Year
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.
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.
Bailey, C., D. L. Collins and L. J. Abbott. 2018. The impact of enterprise risk management on the audit process: Evidence from audit fees and audit delay. Auditing: A Journal of Practice & Theory 37(3): 25-46.
Basu, S., J. Krishnan, J. E. Lee and Y. Zhang. 2018. Economic determinants and consequences of the proactive disclosure of internal control weaknesses and remediation progress in IPOs. Auditing: A Journal of Practice & Theory 37(4): 1-24.
Baudot, L., K. C. Demek and Z. Huang. 2018. The accounting profession's engagement with accounting standards: Conceptualizing accounting complexity through Big 4 comment letters. Auditing: A Journal of Practice & Theory 37(2): 175-196.
Berglund, N. R., J. D. Eshleman and P. Guo. 2018. Auditor size and going concern reporting. Auditing: A Journal of Practice & Theory 37(2): 1-25.
Bhandari, A., B. Mammadov, A. Shelton and M. Thevenot. 2018. It is not only what you know, it is also who you know: CEO network connections and financial reporting quality. Auditing: A Journal of Practice & Theory 37(2): 27-50.
Bik, O. and R. Hooghiemstra. 2018. Cultural differences in auditors' compliance with audit firm policy on fraud risk assessment. Auditing: A Journal of Practice & Theory 37(4): 25-48.
Brivot, M., M. Roussy and M. Mayer. 2018. Conventions of audit quality: The perspective of public and private company audit partners. Auditing: A Journal of Practice & Theory 37(2): 51-71.
Bryan, D. B., T. W. Mason and J. K. Reynolds. 2018. Earnings autocorrelation, earnings volatility, and audit fees. Auditing: A Journal of Practice & Theory 37(3): 47-69.
Canning, M., Y. Gendron and B. O'Dwyer. 2018. Auditing in a changing environment and the constitution of cross-paradigmatic communications channels. Auditing: A Journal of Practice & Theory 37(2): 165-174.
Canning, M., Y. Gendron and B. O'Dwyer. 2018. Research forum on auditing in a changing environment. Auditing: A Journal of Practice & Theory 37(2): 163.
Caplan, D. H., S. K. Dutta and A. Z. Liu. 2018. Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment. Auditing: A Journal of Practice & Theory 37(4): 49-74.
Cassell, C. A., M. S. Drake and T. A. Dyer. 2018. Auditor litigation risk and the number of institutional investors. Auditing: A Journal of Practice & Theory 37(3): 71-90.
Che, L., J. C. Langli and T. Svanstrom. 2018. Education, experience, and audit effort. Auditing: A Journal of Practice & Theory 37(3): 91-115.
Che, L., J. C. Langli and T. Svanstrom. 2018. Erratum. Education, experience, and audit effort. Auditing: A Journal of Practice & Theory 37(4): 261.
Choi, S., Y. Choi and B. Kim. 2018. Auditors' strategic audit pricing: Evidence from the pre- and post-IFRS periods. Auditing: A Journal of Practice & Theory 37(4): 75-94.
Cullen, G., D. Gasbarro, G. S. Monroe, G. Shailer and Y. Zhang. 2018. Bank audit fees and asset securitization risks. Auditing: A Journal of Practice & Theory 37(1): 21-48.
Du, L, A. Masli and F. Meschke. 2018. Credit default swaps on corporate debt and the pricing of audit services. Auditing: A Journal of Practice & Theory 37(3): 117-144.
Eutsler, J., A. E. Norris and G. M. Trompeter. 2018. A live simulation-based investigation: Interactions with clients and their effect on audit judgment and professional skepticism. Auditing: A Journal of Practice & Theory 37(3): 145-162.
Fang, J., G. J. Lobo, Y. Zhang and Y. Zhao. 2018. Auditing related party transactions: Evidence from audit opinions and restatements. Auditing: A Journal of Practice & Theory 37(2): 73-106.
Fargher, N. L., A. Jiang and Y. Yu. 2018. Further evidence on the effects of regulation on the exit of small auditors from the audit market and resulting audit quality. Auditing: A Journal of Practice & Theory 37(4): 95-115.
Fiolleau, K., T. Libby and L. Thorne. 2018. Dysfunctional behavior in organizations: Insights from the management control literature. Auditing: A Journal of Practice & Theory 37(4): 117-141.
Gal-Or, R., R. Hoitash and U. Hoitash. 2018. Shareholder elections of audit committee members. Auditing: A Journal of Practice & Theory 37(4): 143-167.
Garven, S. A., A. W. Beck and L. M. Parsons. 2018. Are audit-related factors associated with financial reporting quality in nonprofit organizations? Auditing: A Journal of Practice & Theory 37(1): 49-68.
Gold, A., P. Klynsmit, P. Wallage and A. M. Wright. 2018. The impact of the auditor selection process and audit committee appointment power on investment recommendations. Auditing: A Journal of Practice & Theory 37(1): 69-87.
Griffith, E. E., C. J. Nolder and R. E. Petty. 2018. The elaboration likelihood model: A meta-theory for synthesizing auditor judgment and decision making research. Auditing: A Journal of Practice & Theory 37(4): 169-186.
Keune, M. B. and T. M. Keune. 2018. Do managers make voluntary accounting changes in response to a material weakness in internal control? Auditing: A Journal of Practice & Theory 37(2): 107-137.
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.
Kwon, S. Y., J. Park and J. Yu. 2018. The effect of industry-specialist auditors on SEO underpricing before and after the global financial crisis. Auditing: A Journal of Practice & Theory 37(1): 89-113.
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.
Lawrence, A., M. Minutti-Meza and D. Vyas. 2018. Is operational control risk informative of financial reporting deficiencies? Auditing: A Journal of Practice & Theory 37(1): 139-165.
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.
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.
Masli, A., C. Porter and S. Scholz. 2018. Determinants of auditor going concern reporting in the banking industry. Auditing: A Journal of Practice & Theory 37(4): 187-205.
Picard, C., S. Durocher and Y. Gendron. 2018. The colonization of public accounting firms by marketing expertise: Processes and consequences. Auditing: A Journal of Practice & Theory 37(1): 191-213.
Riccardi, W. N., D. V. Rama and K. Raghunandan. 2018. Regulatory quality and global specialist auditor fee premiums. Auditing: A Journal of Practice & Theory 37(3): 191-210.
Robinson, S. N., M. B. Curtis and J. C. Robertson. 2018. Disentangling the trait and state components of professional skepticism: Specifying a process of state scale development. Auditing: A Journal of Practice & Theory 37(1): 215-235.
Sharma, D. S., V. D. Sharma and B. A. Litt. 2018. Environmental responsibility, external assurance, and firm valuation. Auditing: A Journal of Practice & Theory 37(4): 207-233.
Trotman, A. J. and K. R. Duncan. 2018. Internal audit quality: Insights from audit committee members, senior management, and internal auditors. Auditing: A Journal of Practice & Theory 37(4): 235-259.