Volume 40(1) - 40(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
Abbott, L. J. and W. L. Buslepp. 2021. The impact of the PCAOB Triennial inspection process on inspection year and non-inspection year audits. Auditing: A Journal of Practice & Theory 40(2): 1-21.
Abdul Wahab, E. A., W. E. Gist, F. A. Gul and M. Mat Zain. 2021. Internal auditing outsourcing, nonaudit services, and audit fees. Auditing: A Journal of Practice & Theory 40(2): 23-48.
Amin, K., D. Eshleman and P. Guo. 2021. Investor sentiment and audit opinion shopping. Auditing: A Journal of Practice & Theory 40(3): 1-26.
Azzali, S., T. Mazza, K. J. Reichelt and D. Wang. 2021. Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? Evidence from Italy. Auditing: A Journal of Practice & Theory 40(4): 1-25.
Bae, G. S., S. U. Choi and J. E. Lee. 2021. Auditors' response to auditor business risk: An analysis using public and private companies. Auditing: A Journal of Practice & Theory 40(4): 27-51.
Baugh, M., M. S. Ege and C. G. Yust. 2021. Internal control quality and bank risk-taking and performance. Auditing: A Journal of Practice & Theory 40(2): 49-84.
Buchanan, J. L. and M. D. Piercey. 2021. How simple changes to language and tick marks can curtail the ghost ticking of audit procedures. Auditing: A Journal of Practice & Theory 40(4): 53-77.
Calvin, C. G. 2021. Adherence to the internal audit core principles and threats to internal audit function effectiveness. Auditing: A Journal of Practice & Theory 40(4): 79-98.
Condie, E. R., K. M. Obermire, T. A. Seidel and M. S. Wilkins. 2021. Prior audit experience and CFO financial reporting aggressiveness. Auditing: A Journal of Practice & Theory 40(4): 99-121.
Durkin, M. P., S. J. Jollineau and S. C. Lyon. 2021. Sounds good to me: How communication mode and priming affect auditor performance. Auditing: A Journal of Practice & Theory 40(1): 1-17.
Ge, W., T. Kang, B. Y. Song and G. Zhou. 2021. Audit profession development and bank loan contracting. Auditing: A Journal of Practice & Theory 40(2): 85-105.
He, C., C. K. Li, G. S. Monroe and Y. Si. 2021. Diversity of signing auditors and audit quality. Auditing: A Journal of Practice & Theory 40(3): 27-52.
Hoang, H. and K. T. Trotman. 2021. The effect of CSR assurance and explicit assessment on investor valuation judgments. Auditing: A Journal of Practice & Theory 40(1): 19-33.
Hoitash, R., U. Hoitash and L. Morris. 2021. eXtensible business reporting language (XBRL): A review and implications for future research. Auditing: A Journal of Practice & Theory 40(2): 107-132.
Huang, T., C. Chen, S. E. Kaplan and Y. Lin. 2021. Audit partners' co-working experience and audit outcomes. Auditing: A Journal of Practice & Theory 40(2): 133-160.
Hux, C. T. 2021. How does disclosure of component auditor use affect nonprofessional investors' perceptions and behavior? Auditing: A Journal of Practice & Theory 40(1): 35-54.
Khavis, J. A. and J. Krishnan. 2021. Employee satisfaction and work-life balance in accounting firms and audit quality. Auditing: A Journal of Practice & Theory 40(2): 161-192.
Kuselias, S., J. R. Lauck and S. Williams. 2021. Social media content and social comparisons: An experimental examination of their effect on audit quality. Auditing: A Journal of Practice & Theory 40(1): 55-72.
Leiby, J., K. Rennekamp and K. T. Trotman. 2021. Challenges to experimental audit JDM research and the role of online platforms in resolving these challenges. Auditing: A Journal of Practice & Theory 40(3): 53-72.
Li, L., B. Qi and J. Zhang. 2021. The effect of engagement auditors on financial statement comparability. Auditing: A Journal of Practice & Theory 40(3): 73-104.
Ma, Z., R. Wang and K. Zhou. 2021. Generalist CEOs and audit pricing. Auditing: A Journal of Practice & Theory 40(4): 123-147.
Masksymov, E. M. 2021. Auditor evaluation of manager's competence after a failure in internal control. Auditing: A Journal of Practice & Theory 40(3): 105-125.
Perols, R. R. and U. S. Murthy. 2021. The impact of cybersecurity risk management examinations and cybersecurity incidents on investor perceptions and decisions. Auditing: A Journal of Practice & Theory 40(1): 73-89.
Pittman, J. A. and Y. Zhao. 2021. Auditor responses to and prevention of non-income-increasing misreporting: Evidence from audit fees and restatements. Auditing: A Journal of Practice & Theory 40(3): 127-153.
Shen, H., H. Wu, X. Wu and J. You. 2021. Once bitten, twice shy: The effect of experiencing a client with an environmental accident on audit effort. Auditing: A Journal of Practice & Theory 40(4): 149-170.
Tadesse, A. F. and U. S. Murthy. 2021. Does the format of internal control disclosures matter? An experimental investigation of nonprofessional investor behavior. Auditing: A Journal of Practice & Theory 40(1): 91-106.
Van Brenk, H., B. Majoor and A. M. Wright. 2021. The effects of profit-sharing plans, client importance, and reinforcement sensitivity on audit quality. Auditing: A Journal of Practice & Theory 40(1): 107-131.
Winn, A. M. 2021. The joint effects of partner rotation and PCAOB inspections on audit effort. Auditing: A Journal of Practice & Theory 40(3): 155-174.