Volume 39(1) - 39(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
Albrecht, A., M. Glendening, K. Kim and R. Pereira. 2020. Auditor going concern opinions and bank systemic risk: Evidence from the 2007-2009 financial crisis. Auditing: A Journal of Practice & Theory 39(3): 1-28.
Ali, C. B., S. Boubaker and M. Magnan. 2020. Auditors and the principal-principal agency conflict in family controlled firms. Auditing: A Journal of Practice & Theory 39(4): 31-55.
Andiola, L. M., D. H. Downey and K. D. Westermann. 2020. Examining climate and culture in audit firms: Insights, practice implications, and future research. Auditing: A Journal of Practice & Theory 39(4): 1-29.
Bhattacharjee, S., K. K. Moreno and J. S. Pyzoha. 2020. The influence of perspective taking encouraged by the audit committee on auditor and client judgments during accounting disputes. Auditing: A Journal of Practice & Theory 39(3): 29-53.
Callen, J. L., X. Fang, X. Xiaohua and W. Zhang. 2020. Capital market consequences of audit office size: Evidence from stock price crash risk. Auditing: A Journal of Practice & Theory 39(2): 1-26.
Carcello, J. V., M. Eulerich, A. Masli and D. A. Wood. 2020. Are internal audits associated with reductions in perceived risk? Auditing: A Journal of Practice & Theory 39(3): 55-73.
Cohen, J. R., J. R. Joe, J. C. Thibodeau and G. M. Trompeter. 2020. Audit partners' judgments and challenges in the audits of internal control over financial reporting. Auditing: A Journal of Practice & Theory 39(4): 57-85.
Dalla Via, N. and P. Perego. 2020. The relative role of firm incentives, auditor specialization, and country factors as antecedents of nonfinancial audit quality. Auditing: A Journal of Practice & Theory 39(3): 75-104.
De Franco, G., H. Fogel-Yaari and H. Li. 2020. MD&A textual similarity and auditors. Auditing: A Journal of Practice & Theory 39(3): 105-131.
Demek, K. C., S. E. Kaplan and A. Winn. 2020. Who really performs the audit? Examining the effects of voluntary disclosure of the use of other auditors on investors' perceptions of audit quality. Auditing: A Journal of Practice & Theory 39(1): 1-19.
Downey, D. H., K. M. Obermire and K. M. Zehms. 2020. Toward an understanding of audit team distribution and performance quality. Auditing: A Journal of Practice & Theory 39(4): 87-112.
Doxey, M. M., R. C. Hatfield, J. A. Rippy and R. K. Peel. 2020. Asymmetric investor materiality and the effects of disclosure. Auditing: A Journal of Practice & Theory 39(2): 27-50.
Duh, R., W. R. Knechel and C. Lin. 2020. The effects of audit firms' knowledge sharing on audit quality and efficiency. Auditing: A Journal of Practice & Theory 39(2): 51-79.
Edmonds, C. T., R. D. Leece, B. Y. Vermeer and T. E. Vermeer. 2020. The information value of qualified and adverse audit reports: Evidence from the municipal sector. Auditing: A Journal of Practice & Theory 39(1): 21-41.
Elder, R. J. and A. A. Yebba. 2020. The introduction of state regulation and auditor retendering in school districts: Local audit market structure, audit pricing, and internal controls reporting. Auditing: A Journal of Practice & Theory 39(2): 81-115.
Ettredge, M. L., M. G. Sherwood and L. Sun. 2020. Office-client balance and metro area audit market competition. Auditing: A Journal of Practice & Theory 39(4): 113-141.
Eutsler, J. 2020. Risky business: Assessing the generalizability of the PCAOB's risk-based inspection reports for annually inspected audit firms. Auditing: A Journal of Practice & Theory 39(2): 117-138.
Greiner, A., L. Patelli and M. Pedrini. 2020. Characteristics of managerial tone priced by auditors: Evidence based on annual letters to shareholders of large U.S. firms. Auditing: A Journal of Practice & Theory 39(2): 139-161. Greiner, A., L. Patelli and Pedrini. 2020. Erratum: Auditing: A Journal of Practice & Theory 39(3): 209-210.
Hallman, N., A. J. Imdieke, K. Kim and R. Pereira. 2020. On the relation between insider trading and going concern opinions. Auditing: A Journal of Practice & Theory 39(1): 43-70.
Hollingsworth, C. W., T. L. Neal and C. D. Reid. 2020. The effect of office changes within audit firms on clients' audit quality and audit fees. Auditing: A Journal of Practice & Theory 39(1): 71-99.
Jiang, L., W. F. Messier and D. A. Wood. 2020. The association between internal audit operations-related services and firm operating performance. Auditing: A Journal of Practice & Theory 39(1): 101-124.
Jiu, L., B. Liu and Y. Liu. 2020. How a shared auditor affects firm-pair comparability: Implications of both firm and individual audit styles. Auditing: A Journal of Practice & Theory 39(3): 133-160.
Kaplan, S. E., G. K. Taylor and D. D. Williams. 2020. The effects of the type and content of audit reports for financially stressed initial public offerings on information uncertainty. Auditing: A Journal of Practice & Theory 39(1): 125-150.
Kuang, H., H. Li, M. G. Sherwood and R. L. Whited. 2020. Mandatory audit partner rotations and audit quality in the United States. Auditing: A Journal of Practice & Theory 39(3): 161-184.
Li, H., W. G. No and J. E. Boritz. 2020. Are external auditors concerned about cyber incidents? Evidence from audit fees. Auditing: A Journal of Practice & Theory 39(1): 151-171.
Martinow, K., R. A. Moroney and N. Harding. 2020. Auditor commitment and turnover intentions following negative inspection findings: The effects of regulator enforcement style and firm response. Auditing: A Journal of Practice & Theory 39(4): 143-165.
Moser, W. J. 2020. Audit pricing of terrorism. Auditing: A Journal of Practice & Theory 39(2): 163-184.
Sharma, D. S., V. D. Sharma, P. N. Tanyi and X. Cheng. 2020. Should audit committee directors serve on multiple audit committees? Evidence from cost of equity capital. Auditing: A Journal of Practice & Theory 39(2): 185-205.
Sultana, N., S. F. Cahan and A. Rahman. 2020. Do gender diversity recommendations in corporate governance codes matter? Evidence from audit committees. Auditing: A Journal of Practice & Theory 39(1): 173-197.
Truong, C., M. Garg and C. Adrian. 2020. Climate risk and the price of audit services: The case of drought. Auditing: A Journal of Practice & Theory 39(4): 167-199.
Vera-Munoz, S. C., L. M. Gaynor, and W. R. Kinney. Communicating assurance using practitioner-customized procedures: An experiment and emerging research opportunities. Auditing: A Journal of Practice & Theory 39(4): 201-222.
Xu, Q. and R. Kalelkar. 2020. Consequences of going-concern opinion inaccuracy at the audit office level. Auditing: A Journal of Practice & Theory 39(3): 185-208.