TWENTY FIVE YEARS OF AUDIT RESEARCH
THIRTY THREE YEARS OF AUDIT RESEARCH
This database of auditing research was initially prepared by a
sub-committee of the AAA Auditing Section Research Committee
comprising Ken Trotman (Chair), Audrey Gramling, Karla Johnstone,
Steve Kaplan, Brian Mayhew, Jane Reimers, Rachel Schwartz, Hun Tong
Tan and Bill Wright. It was subsequently updated by Joe Brazel of
the AAA Auditing Section Research Committee and most recently
updated by the AAA Auditing Section Research Committee comprising
Joe Brazel (chair), Christine Earley, Jack Krogstad, Jeff Cohen,
and Greg Jenkins.The above individuals have documented all auditing
articles published in the following journals:
Accounting, Organizations and Society
Auditing: A Journal of Practice and Theory
Behavioral Research in Accounting
Contemporary Accounting Research
Journal of Accounting and Economics
Journal of Accounting and Public Policy
Journal of Accounting Research
The Accounting ReviewThe articles were also classified by
research methods into the following categories:
Analytical
Archival
BDM Experiment
Experimental Economics
Questionnaire Survey
Other
Future committees may update the listing and expand the range of
journals included.
If you believe one of your articles has been omitted,
incorrectly described, etc. please email Joe Brazel at
[email protected] can use the database to search for articles
related to a particular topic, research method, author, etc.
Accounting, Organizations and Society
Wang, K.L. and B.M. Tuttle. 2009. The impact of auditor-client
negotiation. Accounting, Organizations and Society (Vol. 34 No. 2):
222-243BDM Experiment
Free, C., S.E. Salterio, and T. Shearer. 2009. The construction
of auditability: MBA rankings and assurance in practice.
Accounting, Organizations and Society (Vol. 34 No. 1):
119-140Other
McCracken, S., S.E. Salterio, and M. Gibbins. 2008.
Auditor-client management relationships and roles in negotiating
financial reporting. Accounting, Organizations and Society (Vol. 33
No. 4-5): 362-383.Questionnaire Survey
Thornburg, S. and R.W. Roberts. 2008. Money, politics, and the
regulation of public accounting services: Evidence from the
Sarbanes-Oxley Act of 2002. Accounting, Organizations and Society
(Vol. 33 No. 2-3): 229-248Other
Bame-Aldred, C.W. and T. Kida. 2007. A comparison of the auditor
and client initial negotiation positions and tactics. Accounting,
Organizations and Society (Vol. 32 No. 6): 497-511.BDM
Experiment
Peecher, M.E., R. Schwartz, and I. Solomon. 2007. Its all about
audit quality: Perspectives on strategic-systems auditing.
Accounting, Organizations and Society (Vol. 32 No. 4-5):
463-485.Other
Curtis, E. and S. Turley. 2007. The business risk audit A
longitudinal case study of an audit engagement. Accounting,
Organizations and Society (Vol. 32 No. 4-5):
439-461.Archival/Other
Robson, K., C. Humphrey, R. Khalifa, and J. Jones. 2007.
Transforming audit technologies: Business risk audit methodologies
and the audit field. Accounting, Organizations and Society (Vol.32
No. 4-5): 409-438.Other
Knechel, W.R. 2007. The business risk audit: Origins, obstacles
and opportunities. Accounting, Organizations and Society (Vol.32
No. 4-5): 383-408.Other
Power, M. 2007. Business risk auditing Debating the history of
its present. Accounting, Organizations and Society (Vol. 32 No.
4-5): 379-382.Other
Gendron, Y., D.J. Cooper, and B. Townley. 2007. The construction
of auditing expertise in measuring government performance.
Accounting, Organizations and Society (Vol. 32 No. 1-2):
101-129.Other
DeZoort, T., P. Harrison, and M. Taylor. 2006. Accountability
and auditors materiality judgments: The effects of differential
pressure strength on conservatism, variability, and effort.
Accounting, Organizations and Society (Vol. 31 No. 4-5): 373-390.
BDM Experiment
Gendron, Y., and J. Bdard. 2006. On the constitution of audit
committee effectiveness. Accounting, Organizations and Society
(Vol. 31 No. 3): 211-239. Questionnaire Survey
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 (Vol.
30 No. 6): 537-553.BDM Experiment
Viator, R.E., and W.R. Pasewark. 2005. Mentorship Separation
Tension in the Accounting Profession: The Consequences of Delayed
Structural. Separation.Accounting, Organizations and Society (Vol.
30 No. 4): 371-387.Questionnaire Survey
Parker, R.J., and J.M. Kohlmeyer, III. 2005. Organizational
Justice and Turnover in Public Accounting Firms: A Research
Note.Accounting, Organizations and Society (Vol. 30 No. 4):
357-369.Questionnaire Survey
Brcheler, V., S. Maijoor, and A. van Witteloostuijn. 2004.
Auditor Human Capital and Audit Firm Survival: The Dutch Audit
Industry in 19301992.Accounting, Organizations and Society (Vol. 29
No. 7): 699-714.Archival
Hoffman, V.B., J.R. Joe, and D.V. Moser. 2003. The Effect of
Constrained Processing on Auditors Judgments. Accounting,
Organizations and Society (Vol. 28 No. 7-8): 699-714.BDM
Experiment
Solomon, I., and K.T. Trotman. 2003. Experimental Judgment and
Decision Research in Auditing: The First 25 Years of AOS.
Accounting, Organizations and Society (Vol. 28 No. 4):
395-412.Other
Power, M.K. 2003. Auditing and the Production of Legitimacy.
Accounting, Organizations and Society (Vol. 28 No. 4):
379-394.Other
Gendron, Y. 2002. On the Role of the Organization in Auditors
Client-Acceptance Decisions. Accounting, Organizations and Society
(Vol. 27 No. 7): 659-684.Other
De Beelde, I. 2002. Creating a Profession Out Of Nothing? The
Case of the Belgian Auditing Profession. Accounting, Organizations
and Society (Vol. 27 No. 4-5): 447-470.Other
Chow, C.W., G.L. Harrison, J.L. McKinnon, and A. Wu. 2002. The
Organizational Culture of Public Accounting Firms: Evidence from
Taiwanese Local and US Affiliated Firms. Accounting, Organizations
and Society (Vol. 27 No. 4-5): 347-360.Questionnaire Survey
Viator, R.E. 2001. An Examination of African Americans' Access
to Public Accounting Mentors: Perceived Barriers and Intentions to
Leave.Accounting, Organizations and Society (Vol. 26 No. 6):
541-561.Questionnaire Survey
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 (Vol. 26 No. 3):
215-235.BDM Experiment
Hronsky, J.J.F., and K.A. Houghton. 2001. The Meaning of a
Defined Accounting Concept: Regulatory Changes and the Effect on
Auditor Decision Making. Accounting, Organizations and Society
(Vol. 26 No. 2): 123-139.BDM Experiment
Viator, R.E. 2001. The association of formal and informal public
accounting mentoring with role stress and related job outcomes.
Accounting, Organizations and Society (Vol. 26 No. 1):
73-93.Questionnaire Survey
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 (Vol. 26 No. 1):
25-37.BDM Experiment
Pentland, B.T. 2000. Will Auditors Take Over the World? Program,
Technique and the Verification of Everything. Accounting,
Organizations and Society (Vol. 25 No. 3): 307-312.Other
Braun, R.L. 2000. The Effect of Time Pressure on Auditor
Attention to Qualitative Aspects of Misstatements Indicative of
Potential Fraudulent Financial Reporting. Accounting, Organizations
and Society (Vol. 25 No. 3): 243-259.BDM Experiment
Jackson Y-O, and H-T Tan. 2000. Effects of the Preparer's
Justification on the Reviewer's Hypothesis Generation and Judgment
in Analytical Procedures. Accounting, Organizations and Society
(Vol. 25 No. 2): 203-215.BDM Experiment
Radcliffe, V.S. 1999. Knowing Efficiency: the Enactment of
Efficiency in Efficiency Auditing. Accounting, Organizations and
Society (Vol. 24 No. 4): 333-363. Other
Ricchiute, D.N., 1999. The Effect of Audit Seniors' Decisions on
Working Paper Documentation and on Partner's Decisions. Accounting,
Organizations and Society (Vol. 24 No. 2): 155-172. BDM
Experiment
De Ruyter, K., and M. Wetzels. 1999. Commitment in
Auditor-Client Relationships: Antecedents and Consequences.
Accounting, Organizations and Society (Vol. 24 No. 1): 57-76.
Questionnaire Survey
Radcliffe, V.S. 1998. Efficiency Audit: An Assembly of
Rationalities and Programmes. Accounting, Organizations and Society
(Vol. 23 No. 4): 377-411. Other
Napier, C.J. 1998. Intersection of Law and Accountancy:
Unlimited Auditor Liability in the United Kingdom. Accounting,
Organizations and Society (Vol. 23 No. 1): 105-126. Other
Grey, C. 1998. On Being a Professional in a Big Six Firm.
Accounting, Organizations and Society (Vol. 23 No. 5/6): 569-587.
Other
Gietzmann, M.B., and R. Quick. 1998. Capping Auditor Liability:
The German Experience. Accounting, Organizations and Society (Vol.
23 No. 1): 81-103. Archival
DeZoort, F.T. 1998. An Analysis of Experience Effects on Audit
Committee Members' Oversight Judgments. Accounting, Organizations
and Society (Vol. 23 No. 1): 1-21. BDM Experiment
Daly, B.A., and D.K. Schuler. 1998. Redefining a Certified
Public Accounting Firm. Accounting, Organizations and Society (Vol.
23 No. 5/6): 549-567. Other
Burrows, G., and C. Black. 1998. Profit Sharing in Australian
Big 6 Accounting Firms: An Exploratory Study. Accounting,
Organizations and Society (Vol. 23 No. 5/6): 517-530. Questionnaire
Survey
Brozovsky, J.A., and F.M. Richardson. 1998. The Effects of
Information Availability on the Benefits Accrued from Enhancing
Audit-Firm Reputation. Accounting, Organizations and Society (Vol.
23 No. 8): 767-779. Experimental Economics
Sweeney, J.T., and R.W. Roberts. 1997. Cognitive Moral
Development and Auditor Independence. Accounting, Organizations and
Society (Vol. 22 No. 3/4): 337-353. BDM Experiment
Salterio, S., and L. Koonce. 1997. The Persuasiveness of Audit
Evidence: The Case of Accounting Policy Decisions. Accounting,
Organizations and Society (Vol. 22 No. 6): 573-588. BDM
Experiment
Rich, J.S., I. Solomon, and K.T. Trotman. 1997. The Audit Review
Process: A Characterization From the Persuasion Perspective.
Accounting, Organizations and Society (Vol. 22 No. 5): 481-505.
Other
Power, M. 1997. Expertise and the Construction of Relevance:
Accountants and Environmental Audit. Accounting, Organizations and
Society (Vol. 22 No. 2): 123-146. Other
Hull, R.P., and P.H. Umansky. 1997. An Examination of Gender
Stereotyping as an Explanation for Vertical Job Segregation in
Public Accounting. Accounting, Organizations and Society (Vol. 22
No. 6): 507-529. BDM Experiment
Bonner, S.E., R. Libby, and W. Nelson. 1997. Audit Category
Knowledge as a Precondition to Learning From Experience.
Accounting, Organizations and Society (Vol. 22 No. 5): 387-410. BDM
Experiment
Bamber, E.M., R.J. Ramsay, and R.M. Tubbs. 1997. An Examination
of the Descriptive Validity of the Belief-Adjustment Model and
Alternative Attitudes to Evidence in Auditing. Accounting,
Organizations and Society (Vol. 22 No. 3/4): 249-268. BDM
Experiment
Asare, S.K., and A. Wright. 1997. Hypothesis Revision Strategies
in Conducting Analytical Procedures. Accounting, Organizations and
Society (Vol. 22 No. 8): 737-756. BDM Experiment
Tsui, J.S., and F.A. Gul. 1996. Auditors Behavior in an Audit
Conflict Situation: A Research Note on the Role of Locus of Control
and Ethical Reasoning. Accounting, Organizations and Society (Vol.
21 No. 1): 41-51. BDM Experiment
Simnett, R. 1996. The Effect of Information Selection,
Information Processing and Task Complexity on Predictive Accuracy
of Auditors. Accounting, Organizations and Society (Vol. 21 No.
7/8): 699-719. BDM Experiment
Salterio, S. 1996. The Effects of Precedents and Client Position
on Auditors Financial Accounting Policy Judgement. Accounting,
Organizations and Society (Vol. 21 No. 5): 467-486. BDM
Experiment/Archival
Power, M. 1996. Making Things Auditable. Accounting,
Organizations and Society (Vol. 21 No. 2/3): 289-315. Other
McKinley, W., L.A. Poneman, and A.G. Schick. 1996. Auditors
Perceptions of Client Firms: The Stigma of Decline and the Stigma
of Growth. Accounting, Organizations and Society (Vol. 21 No. 2/3):
193-213.
Archival
Fogarty, T.J. 1996. The Imagery and Reality of Peer Review in
the U.S.: Insights From Institutional Theory. Accounting,
Organizations and Society (Vol. 21 No. 2/3): 243-267. Other
Fischer, M.J. 1996. Real-izing The Benefits of New Technologies
as a Source of Audit Evidence: An Interpretive Field Study.
Accounting, Organizations and Society (Vol. 21 No. 2/3): 219-242.
Other
Choo, F. 1996. Auditors Knowledge Content and Judgement
Performance: A Cognitive Script Approach. Accounting, Organizations
and Society (Vol. 21 No. 4): 339-359. Other
Windsor, C.A., and N.M. Ashkanasy. 1995. The Effect of Client
Management Bargaining Power, Moral Reasoning Development, and
Belief in a Just World on Auditor Independence. Accounting,
Organizations and Society (Vol. 20 No. 7/8): 701-720. BDM
Experiment
Ismail, Z., and K.T. Trotman. 1995. The Impact of the Review
Process in Hypothesis Generation Tasks. Accounting, Organizations
and Society (Vol. 20 No. 5): 345-357. BDM Experiment
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 (Vol. 19 No. 4/5): 427-437.
Archival
Libby, R., and H. Tan. 1994. Modeling the Determinants of Audit
Expertise. Accounting, Organizations and Society (Vol. 19 No. 8):
701-716. BDM Experiment
Francis, J.R. 1994. Auditing, Hermeneutics, and Subjectivity.
Accounting, Organizations and Society (Vol. 19 No. 3): 235-269.
Other
Carpenter, B.W., M.W. Dirsmith, and P.P. Gupta. 1994.
Materiality Judgements and Audit Firm Culture: Social-Behavioral
and Political Perspectives. Accounting, Organizations and Society
(Vol. 19 No. 4/5): 355-380. Other
Bonner, S.E. 1994. A Model of the Effects of Audit Task
Complexity. Accounting, Organizations and Society (Vol. 19 No. 3):
213-234. Other
Pentland, B.T. 1993. Getting Comfortable with the Numbers:
Auditing and the Micro-Production of Macro-Order. Accounting,
Organizations and Society (Vol. 18 No. 7/8): 605-620.Other
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 (Vol. 18 No. 6): 559.BDM
Experiment
Johnson, P.E., S. Grazioli and K. Jamal. 1993. Fraud Detection:
Intentionality and Deception in Cognition. Accounting,
Organizations and Society (Vol. 18 No. 5): 467.Other
Gibbins, M., and K. Jamal. 1993. Problem-Centred Research and
Knowledge-Based Theory in the Professional Accounting Setting.
Accounting, Organizations and Society (Vol. 18 No. 5):
451-466.Other
Libby, R., and J. Luft. 1993. Determinants of Judgment
Performance in Accounting Settings: Ability, Knowledge, Motivation,
and Environment. Accounting, Organizations and Society (Vol. 18 No.
5) 425-450.Other
Hogarth, R.M. 1993. Accounting for Decisions and Decisions for
Accounting. Accounting, Organizations and Society (Vol. 18 No. 5):
407-424.Other
Peters, J.M. 1993. Decision Making, Cognitive Science and
Accounting: An Overview of the Intersection. Accounting,
Organizations and Society (Vol. 18 No. 5): 383-406.Other
Carpenter, B., and M. Dirsmith. 1993. Sampling and the
Abstraction of Knowledge in the Auditing Profession: An Extended
Institutional Theory Perspective. Accounting, Organizations and
Society (Vol. 18 No. 1): 41-64.Other
Holt, D.L., and P.C. Morrow. 1992. Risk Assessment Judgments of
Auditors and Bank Lenders: A Comparative Analysis of Conformance to
Bayes Theorem. Accounting, Organizations and Society (Vol. 17 No.
6): 549-560.BDM Experiment
Johnson, O. 1992. Business Judgment v. Audit Judgment: Why the
Legal Distinction? Accounting, Organizations and Society (Vol. 17
No. 3/4): 205-222.Other
Reimers, J.L., and S.A. Butler. 1992. The Effect of Outcome
Knowledge on Auditors Judgmental Evaluations. Accounting,
Organizations and Society (Vol. 17 No. 2): 185.BDM Experiment
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
(Vol. 17 No. 2): 169-184.BDM Experiment
Power, M.K. 1992. From Common Sense to Expertise: Reflections on
the Prehistory of Audit Sampling. Accounting, Organizations and
Society (Vol. 17 No. 1): 37-62.Other
Dirsmith, M.W., and M.E. Haskins. 1991. Inherent Risk Assessment
and Audit Firm Technology: A Contrast in World Theories.
Accounting, Organizations and Society (Vol. 16 No. 1):
61-92.Other
Wong-on-Wing, B., J.H. Reneau and S.G. West. 1989. Auditors
Perception of Management: Determinants and Consequences.
Accounting, Organizations and Society (Vol. 14 No. 5/6):
577-590.BDM Experiment
Trotman, K.T., and J. Sng. 1989. The Effect of Hypothesis
Framing, Prior Expectations and Cue Diagnosticity on Auditors
Information Choice. Accounting, Organizations and Society (Vol. 14
No. 5/6): 565-576.BDM Experiment
Kaplan, S.E., and P.M.J. Reckers. 1989. An Examination of
Information Search During Initial Audit Planning. Accounting,
Organizations and Society (Vol. 14 No. 5/6): 539-550.BDM
Experiment
Choo, F. 1989. Cognitive Scripts in Auditing and Accounting
Behavior. Accounting, Organizations and Society (Vol. 14 No. 5/6):
481-494.Other
Butt, J.L., and T.L. Campbell. 1989. The Effects of Information
Order and Hypothesis-Testing Strategies on Auditors Judgments.
Accounting, Organizations and Society (Vol. 14 No. 5/6):
471-480.BDM Experiment
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 (Vol. 14 No. 4):
359.Questionnaire Survey
Keasey, K., and R. Watson. 1989. Consensus and Accuracy in
Accounting Studies of Decision-Making: A Note on a New Measure of
Consensus. Accounting, Organizations and Society (Vol. 14 No. 4):
337-346.BDM Experiment
Harrell, A., M Taylor and E. Chewning. 1989. An Examination of
Managements Ability to Bias the Professional Objectivity of
Internal Auditors. Accounting, Organizations and Society (Vol. 14
No. 3): 259-270.BDM Experiment
Waller, W.S., and W.L. Felix, Jr. 1989. Auditors Casual
Judgments: Effects of Forward vs Backward Inference on Information
Processing. Accounting, Organizations and Society (Vol. 14 No.
1/2): 179.BDM Experiment
Shanteau, J. 1989. Cognitive Heuristics and Biases in Behavioral
Auditing: Review, Comments and Observations. Accounting,
Organizations and Society (Vol. 14 No. 1/2): 165-178.Other
Pincus, K.V. 1989. The Efficacy of a Red Flags Questionnaire for
Assessing the Possibility of Fraud. Accounting, Organizations and
Society (Vol. 14 No. 1/2): 153-164.BDM Experiment
Klersey, G.F., and T.J. Mock. 1989. Verbal Protocol Research in
Auditing. Accounting, Organizations and Society (Vol. 14 No. 1/2):
133-152.Other
Bedard, J. 1989. Expertise in Auditing: Myth or Reality.
Accounting, Organizations and Society (Vol. 14 No. 1/2):
113-132.Other
Beach, L.R., and J.R. Frederickson. 1989. Image Theory: An
Alternative Description of Audit Decisions. Accounting,
Organizations and Society (Vol. 14 No. 1/2): 101-112.Other
Wright, A. 1988. The Impact of Prior Working Papers on Auditor
Evidential Planning Judgments. Accounting, Organizations and
Society (Vol. 13 No. 6): 595-606.BDM Experiment
Williams, D.D., and M.W. Dirsmith. 1988. The Effects of Audit
Technology on Auditor Efficiency: Auditing and the Timeliness of
Client Earnings Announcements. Accounting, Organizations and
Society (Vol. 13 No. 5): 487-512.Archival
Colbert, J.L. 1988. Inherent Risk: An Investigation of Auditors
Judgments. Accounting, Organizations and Society (Vol. 13 No. 2):
111-122.BDM Experiment
Holt, D.L. 1987. Auditors and Base Rates Revisited. Accounting,
Organizations and Society (Vol. 12 No. 6): 571-578.BDM
Experiment
Shields, M.D., I. Solomon and W.S. Waller. 1987. Effects of
Alternative Sample Space Representations on the Accuracy of
Auditors Uncertainty Judgments. Accounting, Organizations and
Society (Vol. 12 No. 4): 375-388.BDM Experiment
Houghton, K.A. 1987. True and Fair View: An Empirical Study of
Connotative Meaning. Accounting, Organizations and Society (Vol. 12
No. 2): 143-152.Questionnaire Survey
Blocher, E., R.P. Moffie and R.W. Zmud. 1986. Report Format and
Task Complexity: Interaction in Risk Judgments. Accounting,
Organizations and Society (Vol. 11 No. 6): 457-470.BDM
Experiment
Snowball, D. 1986. Accounting Laboratory Experiments on Human
Judgment: Some Characteristics and Influences. Accounting,
Organizations and Society (Vol. 11 No. 1): 47-70.Other
McRoberts, H.A., and J. Hudson. 1985. Auditing Program
Evaluations: The Canadian Case. Accounting, Organizations and
Society (Vol. 10 No. 4): 493-502.Other
Waller, W.S., and W.L. Felix, Jr. 1984. The Auditor and Learning
from Experience: Some Conjectures. Accounting, Organizations and
Society (Vol. 9 No. 3/4): 383-408.Other
Birnberg, J.G., and M.D. Shields. 1984. The Role of Attention
and Memory in Accounting Decisions. Accounting, Organizations and
Society (Vol. 9 No. 3/4): 365-382.Other
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 (Vol. 9 No. 2):
149-164.BDM Experiment
Ferris, K.R., and D.F. Larcker. 1983. Explantory Variables of
Auditor Performance in a Large Public Accounting Firm. Accounting,
Organizations and Society (Vol. 8 No. 1): 1-12.Questionnaire
Survey
Pratt, J., and J. Jiambalvo. 1982. Determinants of Leader
Behavior in an Audit Environment. Accounting, Organizations and
Society (Vol. 7 No. 4): 369-380.Questionnaire Survey
Dykxhoorn, H.J., and K.E. Sinning. 1982. Perceptions of Auditor
Independence: Its Perceived Effect on the Loan and Investment
Decisions of German Financial Statement Users. Accounting,
Organizations and Society (Vol. 7 No. 4): 337-348.BDM
Experiment
Libby, R., and B.L Lewis. 1982. Human Information Processing
Research in Accounting: The State of the Art in 1982. Accounting,
Organizations and Society (Vol. 7 No. 3): 231-286.Other
Solomon, I., J.L. Krogstad, M.B. Romney and L.A .Tomassini.
1982. Auditors Prior Probability Distributions for Account
Balances. Accounting, Organizations and Society (Vol. 7 No. 1):
27-42.BDM Experiment
Pratt, J., and J Jiambalvo. 1981. Relationships Between Leader
Behaviors and Audit Team Performance. Accounting, Organizations and
Society (Vol. 6 No. 2): 133-142.Questionnaire Survey
Brooks, L.J., Jr. 1980. An Attitude Survey Appropach to the
Social Audit: The Southam Press Experience. Accounting,
Organizations and Society (Vol. 5 No. 3): 341-356.Questionnaire
Survey
Firth, M. 1979. Consensus Views and Judgment Models in
Materiality Decisions. Accounting, Organizations and Society (Vol.
4 No. 4): 283-296.BDM Experiment
Uecker, W.C., and W.R. Kinney, Jr. 1977. Judgmental Evaluation
of Sample Results: A Study of the Type and Severity of Errors Made
By Practising CPAs. Accounting, Organizations and Society (Vol. 2
No. 3): 269.BDM Experiment
Libby, R., and B.L. Lewis. 1977. Human Information Processing
Research in Accounting: the State of the Art. Accounting,
Organizations and Society (Vol. 2 No. 3): 245-268.Other
Lavin, D. 1977. Some Effects of the Perceived Independence of
the Auditor. Accounting, Organizations and Society (Vol. 2 No. 3):
237-244.BDM Experiment
Wilcox, K.A., and C.H. Smith. 1977. Role Discrepancies and the
Auditor Client Relationship. Accounting, Organizations and Society
(Vol. 2 No. 1): 81Questionnaire Survey
Uecker, W.C. 1977. An Inquiry into the Need for Currently
Feasible Extensions of the Attest Function in Corporate Annual
Reports. Accounting, Organizations and Society (Vol. 2 No. 1):
47-58Other
Auditing: A Journal of Practice & Theory
Bedard, J.C. D.R. Deis, M.B. Curtis, and J.G. Jenkins. 2008.
Risk Monitoring and Control in Audit Firms: A Research Synthesis.
Auditing: A Journal of Practice & Theory (May):
187-218.Other
Krishnan, J., D. Rama, and Y. Zhang. 2008. Costs to Comply with
SOX Section 404. Auditing: A Journal of Practice & Theory
(May): 169-186Archival
Payne, E.A., and R.J. Ramsay. 2008. Audit Documentation Methods:
A Path Model of Cognitive Processing, Memory, and Performance.
Auditing: A Journal of Practice & Theory (May): 151-168BDM
Experiment
Coram, P., A. Glavovic, J. Ng, and D.R. Woodliff. 2008. The
Moral Intensity of Reduced Audit Quality Acts. Auditing: A Journal
of Practice & Theory (May): 127-149Questionnaire Survey
Hoitash,R., U. Hoitash, and J.C. Bedard. 2008. Internal Control
Quality and Audit Pricing under the Sarbanes-Oxley Act. Auditing: A
Journal of Practice & Theory (May): 105-126Archival
DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2008. Audit
Committee Member Support for Proposed Audit Adjustments: Pre-SOX
versus Post-SOX Judgements. Auditing: A Journal of Practice &
Theory (May): 85-104BDM Experiment
Kaplan, S.E., E.F. ODonnell, and B.M. Arel. 2008. The Influence
of Auditor Experience on the Persuasiveness of Information Provided
by Management. Auditing: A Journal of Practice & Theory (May):
67-83BDM Experiment
Deumes, R., and W.R. Knechel. 2008. Economic Incentives for
Voluntary Reporting and Internal Risk Management and Control
Systems. Auditing: A Journal of Practice & Theory (May):
35-66Archival
Ettredge, M.L., L.Sun, P.Lee, and A. A. Anandarajan. 2008. Is
Earnings Fraud Associated with High Deferred Tax and/or Book Minus
Tax Levels. 2008. Auditing: A Journal of Practice & Theory
(May):1-33Archival
Epps, K.K., and W.F. Jr. Messier. 2007. Engagement Quality
Reviews: A Comparison of Audit Firm Practices. Auditing: A Journal
of Practice & Theory (November) 167-181Questionnaire Survey
Basioudis, I.G., and J.R. Francis. 2007. Big 4 Audit Fee
Premiums for National and Office-Level Industry Leadership in the
United Kingdom. Auditing: A Journal of Practice & Theory
(November): 143-166Archival
Gul, F.A., B.L. Jaggi, and G.V. Krishnan. 2007. Auditor
Independence: Evidence on the Joint Effects of Audit Tenure and
Nonaudit Fees. Auditing: A Journal of Practice & Theory
(November): 117-142Archival
Kealey, B.T., H.Y. Lee, and M.T. Stein. 2007. The Association
Between Audit-Firm Tenure and Audit Fees Paid to Successor
Auditors: Evidence from Arthur Anderson. Auditing: A Journal of
Practice & Theory (November): 95-116Archival
Moroney, R. 2007. Does Industry Expertise Improve the Efficiency
of Audit Judgement? Auditing: A Journal of Practice & Theory
(November): 69-94BDM Experiment
Hay, D.C., R.F. Baskerville, and T.H. Qiu. 2007. The Association
Between Partnership Financial Integration and Risky Audit Client
Portfolios. Auditing: A Journal of Practice & Theory
(November): 57-68Other
Kwon, S.Y., C.Y. Lim, P.M-S. Tan. 2007. Legal Systems and
Earnings Quality: The Role of Auditor Industry Specialization.
Auditing: A Journal of Practice & Theory (November):
25-55Archival
Bamber, E.M., and V.M. Iyer. 2007. Auditors Identification with
their Clients and its Effect on Auditors Objectivity. Auditing: A
Journal of Practice & Theory (November): 1-24Questionnaire
Survey
Huang, H-W., L-L. Liu, K. Raghunandan, and D.V. Rama. 2007.
Auditor Industry Specialization, Client Bargaining Power, and Audit
Fees: Further Evidence. Auditing: A Journal of Practice &
Theory (May): 147-158Archival
Huang, H-W., S. Mishra, and K. Raghunandan. 2007. Types of
Nonaudit Fees and Financial Reporting Quality. Auditing: A Journal
of Practice & Theory (May): 133-145Archival
Knechel, W.R., and A. Vanstraelen. 2007. The Relationship
between Auditor Tenure and Audit Quality Implied by Going Concern.
Auditing: A Journal of Practice & Theory (May):
113-131Archival
Cohen, J. R., G.Krishnamoorthy, and A.M. Wright. The Impact of
Roles of the Board on Auditors Risk Assessment and Program Planning
Decisions. Auditing: A Journal of Practice & Theory
(May):91-112BDM Experiment
Ng, T.B-P. 2007. Auditors Decision on Audit Differences that
Affect Significant Earnings Thresholds. Auditing: A Journal of
Practice & Theory. (May): 71-89BDM Experiment
Tate, S. 2007. Auditor Change and Auditor Choice in Nonprofit
Organizations. Auditing: A Journal of Practice & Theory (May):
47-70Archival
Knechel, R.W., V. Naiker, and G. Pacheco. 2007. Does Auditor
Industry Specialization Matter? Evidence from Market Reaction to
Auditor Switches. Auditing: A Journal of Practice & Theory
(May): 19-45Archival
McDaniel, L.S., and L.E. Simmons. 2007. Auditors Assessment and
Incorporation of Expectation Precision in Evidential Analytical
Procedures. Auditing: A Journal of Practice & Theory (May):
1-18 BDM Experiment
Reinstein, A., B.P. Green, and C.L. Miller. 2006. Evidence of
Perceived Quality of Plain-Paper Statements. Auditing: A Journal of
Practice & Theory (November): 85-94Questionnaire Survey
Hoitash, R., A. Kogan, and M.A. Vasarhelyi. 2006. Peer-Based
Approach for Analytical Procedures. Auditing: A Journal of Practice
& Theory. (November): 53-84Archival
Asthana, S., and J. Krishnan. 2006. Factors Associated with the
Early Adoption of the SECs Revised Auditor Fee Disclosure Rule.
Auditing: A Journal of Practice & Theory (November):
41-51Archival
Bronson, S.N., J.V., Carcello, and Raghunandan, K. 2006. Firm
Characteristics and Voluntary Management Reports on Internal
Control. Auditing: A Journal of Practice & Theory (November):
25-39Archival
Ettredge, M.L, C. Li, and Sun, L. 2006. The Impact of SOX
Section 404 Internal Control Assessment on Audit Delay in the SOX
Era. Auditing: A Journal of Practice & Theory (November):
1-23Archival
Higgs, J.L., and T.R. Skantz. 2006. Audit and Nonaudit Fees and
the Market's Reaction to Earnings Announcements.Auditing: A Journal
of Practice & Theory (May): 1-26. Archival
Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein.
2006, An Analysis of Cross-Sectional Differences in Big and Non-Big
Public Accounting Firms' Audit Programs. Auditing: A Journal of
Practice & Theory (May): 27-48. Archival
Cairney, T.D. 2006. Homogenous Industries and Auditor
Specialization: An Indication of Production Economies. Auditing: A
Journal of Practice & Theory (May): 49-67. Archival
Faveri-Marchesi, M. 2006. "Order Effects" Revisited:The
Importance of Chronology.Auditing: A Journal of Practice &
Theory (May): 69-83. BDM Experiment
Abbott, L.J., S. Parker, and G.F. Peters. 2006. Earnings
Management, Litigation Risk, and Asymmetric Audit Fee
Responses.Auditing: A Journal of Practice & Theory (May):
85-98. Archival
Raghunandan, K, and D.V. Rama. 2006. SOX Section 404 Material
Weakness Disclosures and Audit Fees.Auditing: A Journal of Practice
& Theory (May): 99-114. Archival
Mishra, S., K. Raghunandan, and D.V. Rama. 2005. Do Investors'
Perceptions Vary with Types of Nonaudit Fees? Evidence from Auditor
Ratification Voting. Auditing: A Journal of Practice & Theory
(Nov): 9-25. Archival
Jensen, K.L., and J.L. Payne. 2005. Audit Procurement: Managing
Audit Quality and Audit Fees in Response to Agency Costs.Auditing:
A Journal of Practice & Theory (Nov): 27-48. Archival
Kizirian, T.G., B.W. Mayhew, and L.D. Sneathen, Jr. 2005. The
Impact of Management Integrity on Audit Planning and
Evidence.Auditing: A Journal of Practice & Theory (Nov): 49-67.
Archival
Allen, R.D., and R.J. Elder. 2005. A Longitudinal Investigation
of Auditor Error Projection Decisions.Auditing: A Journal of
Practice & Theory (Nov): 69-84. Archival
Fargher, N.L., D. Mayorga, and K.T. Trotman. 2005. A Field-Based
Analysis of Audit Workpaper Review.Auditing: A Journal of Practice
& Theory (Nov): 85-110. Questionnaire Survey
Krishnan, J., H. Sami, and Y. Zhang. Does the Provision of
Nonaudit Services Affect Investor Perceptions of Auditor
Independence? Auditing: A Journal of Practice & Theory (Nov):
111-135. Archival
Jensen, K.L., and J.L. Payne. 2005. The Introduction of Price
Competition in a Municipal Audit Market. Auditing: A Journal of
Practice & Theory (Nov): 137-152. Archival
Messier, Jr., W.F., M-B. Nonna, and A. Eilifsen. 2005. A Review
and Integration of Empirical Research on Materiality: Two Decades
Later.Auditing: A Journal of Practice & Theory (Nov): 153-187.
Other
DeFond, M.L., and J.R. Francis. 2005. Audit Research after
Sarbanes-Oxley
Auditing: A Journal of Practice & Theory (May Supplement):
5-30.Other
Carcello, J.V. 2005. DISCUSSION OF Audit Research after
Sarbanes-Oxley. Auditing: A Journal of Practice & Theory (May
Supplement): 31-40.
Other
Nelson, M., and H-T. Tan. 2005. Judgment and Decision Making
Research in Auditing: A Task, Person, and Interpersonal Interaction
Perspective. Auditing: A Journal of Practice & Theory (May
Supplement): 41-72.
Other
Trotman, K.T. 2005. DISCUSSION OF Judgment and Decision Making
Research in Auditing: A Task, Person, and Interpersonal Interaction
Perspective. Auditing: A Journal of Practice & Theory (May
Supplement): 73-88.
Other
Kinney Jr., W.R. 2005. Twenty-Five Years of Audit Deregulation
and Re-Regulation: What Does it Mean for 2005 and Beyond? Auditing:
A Journal of Practice & Theory (May Supplement): 89-110.
Other
Simunic, D.A. 2005. DISCUSSION OF Twenty-Five Years of Audit
Deregulation and Re-Regulation: What Does it Mean for 2005 and
Beyond? Auditing: A Journal of Practice & Theory (May
Supplement): 111-114.
Other
Krishnan, J., and Y. Zhang. 2005. Auditor Litigation Risk and
Corporate Disclosure of Quarterly Review Report. Auditing: A
Journal of Practice & Theory (May Supplement): 139-144.
Archival
Stone, Mary S. 2005. DISCUSSION OF Auditor Litigation Risk and
Corporate Disclosure of Quarterly Review Report. Auditing: A
Journal of Practice & Theory (May Supplement): 139-144.
Other
Francis, J.R., and D. Wang. 2005. Impact of the SEC's Public Fee
Disclosure Requirement on Subsequent Period Fees and Implications
for Market Efficiency. Auditing: A Journal of Practice & Theory
(May Supplement): 145-160.
Archival
Mayhew, B.W. 2005. DISCUSSION OF Impact of the SEC's Public Fee
Disclosure Requirement on Subsequent Period Fees and Implications
for Market Efficiency. Auditing: A Journal of Practice & Theory
(May Supplement): 161-170.
Other
Gibbins, M., S.A. McCracken, and S.E. Salterio. 2005.
Negotiations over Accounting Issues: The Congruency of Audit
Partner and Chief Financial Officer Recalls. Auditing: A Journal of
Practice & Theory (May Supplement): 171-193. Questionnaire
Survey
Johnstone, K.M. 2005. DISCUSSION OF Negotiations over Accounting
Issues: The Congruency of Audit Partner and Chief Financial Officer
Recalls.Auditing: A Journal of Practice & Theory (May
Supplement): 195-196. Other
Glover, S.M., D.F. Prawitt, and T.J. Wilks. 2005. Why Do
Auditors Over-Rely on Weak Analytical Procedures? The Role of
Outcome and Precision.Auditing: A Journal of Practice & Theory
(May Supplement): 197-220. BDM Experiment
McDaniel, L. 2005. DISCUSSION OF Why Do Auditors Over-Rely on
Weak Analytical Procedures? The Role of Outcome and
Precision.Auditing: A Journal of Practice & Theory (May
Supplement): 221-228. Other
Glover, S.M., D.F. Prawitt, and T.J. Wilks. 2005. REPLY TO
DISCUSSION OF Why Do Auditors Over-Rely on Weak Analytical
Procedures? The Role of Outcome and Precision.Auditing: A Journal
of Practice & Theory (May Supplement): 229-232. Other
Mishra, S., K. Raghunandan, and D.V. Rama. 2005. Do Investors'
Perceptions Vary with Types of Nonaudit Fees? Evidence from Auditor
Ratification Voting. Auditing: A Journal of Practice & Theory
(May): 9-25. Archival
Jensen, K.L., and J.L. Payne. 2005. Audit Procurement: Managing
Audit Quality and Audit Fees in Response to Agency Costs. Auditing:
A Journal of Practice & Theory (May): 27-48. Archival
Kizirian, T.G., B.W. Mayhew, and L.D. Sneathen, Jr. 2005. The
Impact of Management Integrity on Audit Planning and Evidence.
Auditing: A Journal of Practice & Theory (May): 49-67.
Archival
Allen, R.D., and R.J. Elder. 2005. A Longitudinal Investigation
of Auditor Error Projection Decisions. Auditing: A Journal of
Practice & Theory (May): 69-84. Archival
Fargher, N.L., D. Mayorga, and K.T. Trotman. 2005. A Field-Based
Analysis of Audit Workpaper Review. Auditing: A Journal of Practice
& Theory (May): 85-110. Questionnaire Survey
Krishnan, J., H. Sami, and Y. Zhang. Does the Provision of
Nonaudit Services Affect Investor Perceptions of Auditor
Independence? Auditing: A Journal of Practice & Theory (May):
111-135. Archival
Jensen, K.L., and J.L. Payne. 2005. The Introduction of Price
Competition in a Municipal Audit Market. Auditing: A Journal of
Practice & Theory (May): 137-152. Archival
Messier, Jr., W.F., N. Martinov-Bennie, and A. Eilifsen. 2005. A
Review and Integration of Empirical Research on Materiality: Two
Decades Later. Auditing: A Journal of Practice & Theory (May):
153-187. Other
Hackenbrack, K.E., and C.E. Hogan. 2005. Client Retention and
Engagement-Level Pricing. Auditing: A Journal of Practice &
Theory (May): 7-20. Archival
Geiger, M.A., K. Raghunandan, and D.V. Rama. 2005. Recent
Changes in the Association between Bankruptcies and Prior Audit
Opinions. Auditing: A Journal of Practice & Theory (May):
21-35. Archival
Houston, R.W., M.F. Peters, and J.H. Pratt. 2005. Nonlitigation
Risk and Pricing Audit Services. Auditing: A Journal of Practice
& Theory (May): 37-53. BDM Experiment
Gillett, P.R., and N. Uddin, 2005. CFO Intentions of Fraudulent
Financial Reporting. Auditing: A Journal of Practice & Theory
(May): 55-75. Questionnaire Survey
Cleary, R., and J.C. Thibodeau. 2005. Applying Digital Analysis
Using Benford's Law to Detect Fraud: The Dangers of Type I Errors.
Auditing: A Journal of Practice & Theory (May): 77-81.
Other
Bdard, J., S.M. Chtourou, and L. Courteau. 2004. The Effect of
Audit Committee Expertise, Independence, and Activity on Aggressive
Earnings Management. Auditing: A Journal of Practice & Theory
(September): 15-37. Archival
Hay, D., and D. Davis. 2004. The Voluntary Choice of an Auditor
of Any Level of Quality. Auditing: A Journal of Practice &
Theory (September): 39-55. Archival
Carcello, J.V. and A.L. Nagy. 2004. Audit Firm Tenure and
Fraudulent Financial Reporting. Auditing: A Journal of Practice
& Theory (September): 57-71. Archival
Ballou, B., C.E. Earley, and J.S. Rich. 2004. The Impact of
Strategic-Positioning Information on Auditor Judgments about
Business-Process Performance. Auditing: A Journal of Practice &
Theory (September): 73-90. BDM Experiment
Brandon, D.M., A.D. Crabtree, and J.J. Maher. 2004. Nonaudit
Fees, Auditor Independence, and Bond Ratings. Auditing: A Journal
of Practice & Theory (September): 91-105. Archival
Sharma, V.D. 2004. Board of Director Characteristics,
Institutional Ownership, and Fraud: Evidence from Australia.
Auditing: A Journal of Practice & Theory (September): 107-119.
Archival
Citron, D.B., and R.J. Taffler. 2004. The Comparative Impact of
an Audit Report Standard and an Audit Going-Concern Standard on
Going-Concern Disclosure Rates. Auditing: A Journal of Practice
& Theory (September): 121-132. Archival
Lee, H.Y., V. Mande, and R. Ortman. 2004. The Effect of Audit
Committee and Board of Director Independence on Auditor
Resignation. Auditing: A Journal of Practice & Theory
(September): 133-148. Archival
Ahlawat, S.S., and J.D. Lowe. 2004. An Examination of Internal
Auditor Objectivity: In-House versus Outsourcing. Auditing: A
Journal of Practice & Theory (September): 149-160. BDM
Experiment
Coram, P., J. Ng, and D.R. Woodliff. 2004. The Effect of Risk of
Misstatement on the Propensity to Commit Reduced Audit Quality Acts
under Time Budget Pressure. Auditing: A Journal of Practice &
Theory (September): 161-169. BDM Experiment
Neal, T.L.; and R.R. Riley, Jr. 2004. Auditor Industry
Specialist Research Design. Auditing: A Journal of Practice &
Theory (September): 171-179. Other
Anderson, U., K. Kadous, and L. Koonce. 2004. The Role of
Incentives to Manage Earnings and Quantification in Auditors'
Evaluations of Management-Provided Information. Auditing: A Journal
of Practice & Theory (March): 11-27. BDM Experiment
Reynolds, J.K., D.R. Deis, Jr., and J.R. Francis. 2004.
Professional Service Fees and Auditor Objectivity. Auditing: A
Journal of Practice & Theory (March): 29-52. Archival
Muzatko, S.R., K.M. Johnstone, B.W. Mayhew, and L.E. Rittenberg.
2004. An Empirical Investigation of IPO Underpricing and the Change
to the LLP Organization of Audit Firms. Auditing: A Journal of
Practice & Theory (March): 53-67. Archival
Abbott, L.J., S. Parker, G.F. Peters. 2004. Audit Committee
Characteristics and Restatements. Auditing: A Journal of Practice
& Theory (March): 69-87. Archival
O'Reilly, D.M., R.A. Leitch, and D.H. Wedell. 2004. The Effects
of Immediate Context on Auditors' Judgments of Loan Quality.
Auditing: A Journal of Practice & Theory (March): 89-105. BDM
Experiment
Sankaraguruswamy, S., and J.S. Whisenant. 2004. An Empirical
Analysis of Voluntarily Supplied Client-Auditor Realignment
Reasons. Auditing: A Journal of Practice & Theory (March):
107-121. Archival
Casterella, J.R.; J.R. Francis, B.L. Lewis, and P.L. Walker.
2004. Auditor Industry Specialization, Client Bargaining Power, and
Audit Pricing. Auditing: A Journal of Practice & Theory
(March): 123-140. Archival
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. BDM Experiment
Gendron, Y., J. Bdard, and M. Gosselin. 2004 Getting Inside the
Black Box: A Field Study of Practices in "Effective" Audit
Committees. Auditing: A Journal of Practice & Theory (March):
153-171. Other
Abbott, L.J.; S. Parker, G.F. Peters, and K. Raghunandan. 2003.
The Association between Audit Committee Characteristics and Audit
Fees. Auditing: A Journal of Practice & Theory (September):
17-32. Archival
Mayhew, B.W., and M.S. Wilkins. 2003. Audit Firm Industry
Specialization as a Differentiation Strategy: Evidence from Fees
Charged to Firms Going Public. Auditing: A Journal of Practice
& Theory (September): 33-52. Archival
Geiger, M.A., and D.V. Rama. 2003. Audit Fees, Nonaudit Fees,
and Auditor Reporting on Stressed Companies. Auditing: A Journal of
Practice & Theory (September): 53-69. Archival
Balsam, S., J. Krishnan, and J.S. Yang. 2003.Auditor Industry
Specialization and Earnings Quality. Auditing: A Journal of
Practice & Theory (September): 71-97. Archival
Jensen, K.L., and J.L. Payne. 2003. Management Trade-Offs of
Internal Control and External Auditor Expertise. Auditing: A
Journal of Practice & Theory (September): 99-119. Archival
Haw, I.-M.G., K. Park, D. Qi, and W. Wu. 2003. Audit
Qualification and Timing of Earnings Announcements: Evidence from
China. Auditing: A Journal of Practice & Theory (September):
121-146. Archival
Leitch, R.A., and Y. Chen. 2003. The Effectiveness of
Expectation Models in Recognizing Error Patterns and Generating and
Eliminating Hypotheses While Conducting Analytical Procedures.
Auditing: A Journal of Practice & Theory (September): 147-170.
Archival
Hasan, M., P.J. Roebuck, and R. Simnett. 2003. An Investigation
of Alternative Report Formats for Communicating Moderate Levels of
Assurance. Auditing: A Journal of Practice & Theory
(September): 171-187. Questionnaire Survey
DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2003. Audit
Committee Member Support for Proposed Audit Adjustments: A Source
Credibility Perspective. Auditing: A Journal of Practice &
Theory (September): 189-205. BDM Experiment
Chang, C.J.; N.-C. R. Hwang. 2003. The Impact of Retention
Incentives and Client Business Risks on Auditors' Decisions
Involving Aggressive Reporting Practices. Auditing: A Journal of
Practice & Theory (September): 207-218. BDM Experiment
Green, W.J., and K.T. Trotman. 2003. An Examination of Different
Performance Outcomes in an Analytical Procedures Task. Auditing: A
Journal of Practice & Theory (September): 219-235. BDM
Experiment
Glover, S.M., D.F. Prawitt, J.J. Schultz Jr., and M.F.
Zimbelman. 2003. A Test of Changes in Auditors' Fraud-Related
Planning Judgments since the Issuance of SAS No. 82. Auditing: A
Journal of Practice & Theory (September): 237-251. BDM
Experiment
Raghunandan, K., and D.V. Rama. 2003. Audit Committee
Composition and Shareholder Actions: Evidence from Voting on
Auditor Ratification. Auditing: A Journal of Practice & Theory
(September): 253-263. Archival
O'Donnell, E., and J.J. Schultz Jr. 2003. The Influence of
Business-Process-Focused Audit Support Software on Analytical
Procedures Judgments. Auditing: A Journal of Practice & Theory
(September): 265-279. Other
Chan, K.H., K.Z. Lin, and P. Lai Lan Mo. 2003. An Empirical
Study on the Impact of Culture on Audit-Detected Accounting Errors.
Auditing: A Journal of Practice & Theory (September): 281-295.
Archival
Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein.
2003. Factors Affecting Auditors' Assessments of Planning
Materiality. Auditing: A Journal of Practice & Theory
(September): 297-307. Archival
Moreno, K., and S. Bhattacharjee. 2003. The Impact of Pressure
from Potential Client Business Opportunities on the Judgments of
Auditors across Professional Ranks. Auditing: A Journal of Practice
& Theory (March): 13-28. BDM Experiment
Ayers, S., and S.E. Kaplan. 2003. Review Partners' Reactions to
Contact Partner Risk Judgments of Prospective Clients. Auditing: A
Journal of Practice & Theory (March): 29-46. BDM Experiment
Thibodeau, J.C. 2003. The Development and Transferability of
Task Knowledge. Auditing: A Journal of Practice & Theory
(March): 47-68. BDM Experiment
Almer, E.D., J.R. Cohen, and L.E. Single. 2003. Factors
Affecting the Choice to Participate in Flexible Work Arrangements.
Auditing: A Journal of Practice & Theory (March):
69-92.Questionnaire Survey
Lee, H.Y., and V. Mande. 2003. The Effect of the Private
Securities Litigation Reform Act of 1995 on Accounting Discretion
of Client Managers of Big 6 and Non-Big 6 Auditors. Auditing: A
Journal of Practice & Theory (March): 93-108. Archival
Krishnan, G.V. 2003. Audit Quality and the Pricing of
Discretionary Accruals. Auditing: A Journal of Practice &
Theory (March): 109-128. Archival
Lindberg, D.L., and M.M. Maletta. 2003. An Examination of Memory
Conjunction Errors in Multiple Client Audit Environments. Auditing:
A Journal of Practice & Theory (March): 127-142. BDM
Experiment
Jenkins, J.G., and C.M. Haynes. 2003. The Persuasiveness of
Client Preferences: An Investigation of the Impact of Preference
Timing and Client Credibility. Auditing: A Journal of Practice
& Theory (March): 143-154. BDM Experiment
Raghunandan, K. 2003. Nonaudit Services and Shareholder
Ratification of Auditors. Auditing: A Journal of Practice &
Theory (March): 155-163. Archival
McCracken, S.A. 2003. Auditors' Strategies to Protect Their
Litigation Reputation: A Research Note. Auditing: A Journal of
Practice & Theory (March): 165-180. BDM Experiment
Whisenant, J.S., S. Sankaraguruswamy, and K. Raghunandan. 2003.
Market Reactions to Disclosure of Reportable Events. Auditing: A
Journal of Practice & Theory (March): 181-194. Archival
Krogstad, JL., and G. Smith. 2003 Assessing the Influence of
Auditing: A Journal of Practice & Theory: 1985-2000. Auditing:
A Journal of Practice & Theory (March): 195-204. Other
Clarkson, P.M., C. Emby, and V.W-S. Watt. 2002. Debiasing the
Outcome Effect: The Role of Instructions in an Audit Litigation
Setting. Auditing: A Journal of Practice & Theory (September):
7-20. BDM Experiment
Bamber, E.M, and V.M. Venkataraman. 2002. Big 5 Auditors'
Professional and Organizational Identification: Consistency or
Conflict? Auditing: A Journal of Practice & Theory (September):
21-38.Questionnaire Survey
Bedard, J.C., and L.E. Graham. 2002. The Effects of Decision Aid
Orientation on Risk Factor Identification and Audit Test Planning.
Auditing: A Journal of Practice & Theory (September): 39-56.BDM
Experiment
Cushing, B.E., and D.L. Gilbertson. 2002. Strategic Analysis of
Securities Litigation against Independent Auditors. Auditing: A
Journal of Practice & Theory (September): 57-80. Analytical
Tan, H.-T., T.B.-P. Ng, and B.W.-Y. Mak. 2002. The Effects of
Task Complexity on Auditors' Performance: The Impact of
Accountability and Knowledge. Auditing: A Journal of Practice &
Theory (September): 81-95. BDM Experiment
Bell, T.B., J.C. Bedard, K.M. Johnstone, and E.F. Smith. 2002.
KRis(sup)SM: A Computerized Decision Aid for Client Acceptance and
Continuance Risk Assessments. Auditing: A Journal of Practice &
Theory (September): 97-113. Other
Tuttle, B., M. Coller, and R.D. Plumlee. 2002. The Effect of
Misstatements on Decisions of Financial Statement Users: An
Experimental Investigation of Auditor Materiality Thresholds.
Auditing: A Journal of Practice & Theory (March): 11-28. BDM
Experiment
Krishnan, J. 2002. The Timing and Information Content of
Auditors' Exhibit Letters Relating to Auditor Changes. Auditing: A
Journal of Practice & Theory (March): 29-46. Archival
Johnstone, K.M., J.C. Bedard, and S.F. Biggs. 2002. Aggressive
Client Reporting: Factors Affecting Auditors' Generation of
Financial Reporting Alternatives. Auditing: A Journal of Practice
& Theory (March): 47-66. BDM Experiment
Geiger, M.A., and K. Raghunandan. 2002. Auditor Tenure and Audit
Reporting Failures. Auditing: A Journal of Practice & Theory
(March): 67-78. Archival
Krogstad, J.L., M.H. Taylor, and M.J. Stock. 2002. An
Experimental Investigation of the Efficacy of Lawyers' Letters.
Auditing: A Journal of Practice & Theory (March): 79-94. BDM
Experiment
Krishnamoorthy, G. 2002. A Multistage Approach To External
Auditors' Evaluation of the Internal Audit Function. Auditing: A
Journal of Practice & Theory (March): 95-124. Analytical
Alles, M.G., A. Kogan, and M.A. Vasarhelyi. 2002. Feasibility
and Economics of Continuous Assurance. Auditing: A Journal of
Practice & Theory (March): 125-138. Other
Elliott, R.K. 2002. Twenty-First Century Assurance. Auditing: A
Journal of Practice & Theory (March): 139-146. Other
Rezaee, Z., A. Sharbatoghlie, R. Elam, and P.L. McMickle. 2002.
Continuous Auditing: Building Automated Auditing Capability.
Auditing: A Journal of Practice & Theory (March): 147-163.
Other
Chen, C.J. P., S. Chen, and X. Su. 2001. Profitability
Regulation, Earnings Management, and Modified Audit Opinions:
Evidence from China. Auditing: A Journal of Practice & Theory
(September): 9-30. Archival
DeZoort, F.T., and S.E. Salterio. 2001. The Effects of Corporate
Governance Experience and Financial-Reporting and Audit Knowledge
on Audit Committee Members' Judgments. Auditing: A Journal of
Practice & Theory (September): 31-48. BDM Experiment
Mayhew, B.W., J.W. Schatzberg, and G.R. Sevcik. 2001. The Effect
of Accounting Uncertainty and Auditor Reputation on Auditor
Objectivity. Auditing: A Journal of Practice & Theory
(September): 49-70. Experimental Economics
Gul, F.A., and J.S.L. Tsui. 2001. Free Cash Flow, Debt
Monitoring, and Audit Pricing: Further Evidence on the Role of
Director Equity Ownership. Auditing: A Journal of Practice &
Theory (September): 71-84. Archival
Beaulieu, P.R. 2001. The Effects of Judgments of New Clients'
Integrity upon Risk Judgments, Audit Evidence, and Fees. Auditing:
A Journal of Practice & Theory (September): 85-110. BDM
Experiment
Senkow, D.W., M.D. Rennie, R.D. Rennie, and J.W. Wong. 2001. The
Audit Retention Decision in the Face of Deregulation: Evidence from
Large Private Canadian Corporations. Auditing: A Journal of
Practice & Theory (September): 101-114. Questionnaire
Survey
Swanger, S.L., and E.G. Chewning Jr. 2001. The Effect of
Internal Audit Outsourcing on Financial Analysts' Perceptions of
External Auditor Independence. Auditing: A Journal of Practice
& Theory (September): 115-129. BDM Experiment
Behn, B.K., S.E. Kaplan, and K.R. Krumwiede. 2001. Further
Evidence on the Auditor's Going-Concern Report: The Influence of
Management Plans. Auditing: A Journal of Practice & Theory
(March): 13-28. Archival
Ettredge, M.L., D.B. Smith, and M.S. Stone. 2001. How Effective
Is Joint Public and Private Monitoring? The Case of the AICPA
Auditor Change Notification Letter. Auditing: A Journal of Practice
& Theory (March): 29-44.Archival
Kaplan, S.E., and S.M. Whitecotton. 2001. An Examination of
Auditors' Reporting Intentions When Another Auditor Is Offered
Client Employment. Auditing: A Journal of Practice & Theory
(March): 45-80.BDM Experiment
Messier Jr., W.F., S.J. Kachelmeier, and K.L. Jensen. 2001. An
Experimental Assessment of Recent Professional Developments in
Nonstatistical Audit Sampling Guidance. Auditing: A Journal of
Practice & Theory (March): 81-96. BDM Experiment
Beasley, M.S., and K. Petroni. 2001. Board Independence and
Audit-Firm Type. Auditing: A Journal of Practice & Theory
(March): 97-114. Archival
Menon, K., and D. Williams. 2001. Long-Term Trends in Audit
Fees. Auditing: A Journal of Practice & Theory (March):
115-136. Archival
Knechel, W.R., and J.L. Payne. 2001. Additional Evidence on
Audit Report Lag. Auditing: A Journal of Practice & Theory
(March): 137-146. Questionnaire Survey
Wright, W.F. 2001. Task Experience as a Predictor of Superior
Loan Loss Judgments. Auditing: A Journal of Practice & Theory
(March): 147-156. BDM Experiment
Engle, T.J., and J.E. Hunton. 2001. The Effects of Small
Monetary Incentives on Response Quality and Rates in the Positive
Confirmation of Account Receivable Balances. Auditing: A Journal of
Practice & Theory (March): 157-168. Other
Hall, T.W., T.L. Herron, B.J. Pierce, and T.J. Witt. 2001. The
Effectiveness of Increasing Sample Size to Mitigate the Influence
of Population Characteristics in Haphazard Sampling. Auditing: A
Journal of Practice & Theory (March): 169-198. BDM
Experiment
Geiger, M.A., and K. Raghunandan. 2001. Bankruptcies, Audit
Reports, and the Reform Act. Auditing: A Journal of Practice &
Theory (March): 187-196. Archival
Vafeas, N. 2001. On Audit Committee Appointments. Auditing: A
Journal of Practice & Theory (March): 197-207. Archival
Krishnan, J., and P.C. Schauer. 2000. The Differentiation of
Quality among Auditors: Evidence from the Not-for-Profit Sector.
Auditing: A Journal of Practice & Theory (Fall):
9-26.Archival
Glover, S.M., J. Jiambalvo, and J. Kennedy. 2000. Analytical
Procedures and Audit-Planning Decisions. Auditing: A Journal of
Practice & Theory (Fall): 27-46.BDM Experiment
Abbott, L.J., and S. Parker. 2000. Auditor Selection and Audit
Committee Characteristics. Auditing: A Journal of Practice &
Theory (Fall): 47-66.Archival
Wright, M.E., and R.A. Davidson. 2000. The Effect of Auditor
Attestation and Tolerance for Ambiguity on Commercial Lending
Decisions. Auditing: A Journal of Practice & Theory (Fall):
67-82.BDM Experiment
Curtis, M.B., and R.E. Viator. 2000. An Investigation of
Multidimensional Knowledge Structure and Computer Auditor
Performance. Auditing: A Journal of Practice & Theory (Fall):
83-104.BDM Experiment
Dusenbury, R.B., J.L. Reimers, and S.W. Wheeler. 2000. The Audit
Risk Model: An Empirical Test for Conditioned Dependencies among
Assessed Component Risks. Auditing: A Journal of Practice &
Theory (Fall): 105-118.BDM Experiment
Messier Jr., W.F., and L. Austen. 2000. Inherent Risk and
Control Risk Assessments: Evidence on the Effect of Pervasive and
Specific Risk Factors. Auditing: A Journal of Practice & Theory
(Fall): 119-132.BDM Experiment
Cohen, J.R., and D. Hanno. 2000. Auditors' Consideration of
Corporate Governance and Management Control Philosophy in
Preplanning and Planning Judgments. Auditing: A Journal of Practice
& Theory (Fall): 133-157.BDM Experiment
Bamber, E.M., and R.R. Ramsay. 2000. The Effects of
Specialization in Audit Workpaper Review on Review Efficiency and
Reviewers' Confidence. Auditing: A Journal of Practice & Theory
(Fall): 147-158. BDM Experiment
Henderson, B.C., and S.E. Kaplan. 2000. An Examination of Audit
Report Lag for Banks: A Panel Data Approach. Auditing: A Journal of
Practice & Theory (Fall): 159-174.Archival
Winograd, B.N., J.S. Gerson, and B.L. Berlin. 2000. Audit
Practices of PricewaterhouseCoopers. Auditing: A Journal of
Practice & Theory (Fall): 175-182. Other
Johnstone, K.M. 2000. Client-Acceptance Decisions: Simultaneous
Effects of Client Business Risk, Audit Risk, Auditor Business Risk,
and Risk Adaptation. Auditing: A Journal of Practice & Theory
(Spring): 1-25.BDM Experiment
Cohen, J.R., G. Krishnamoorthy, and A.M Wright. 2000. Evidence
on the Effect of Financial and Nonfinancial Trends on Analytical
Review. Auditing: A Journal of Practice & Theory (Spring):
27-48.BDM Experiment
DeFond, M.L., J.R. Francis, and T.J Wong. 2000. Auditor Industry
Specialization and Market Segmentation: Evidence from Hong Kong.
Auditing: A Journal of Practice & Theory (Spring):
49-66.Archival
Carcello, J.V., D.R. Hermanson, and H.F. Huss. 2000.
Going-Concern Opinions: The Effects of Partner Compensation Plans
and Client Size. Auditing: A Journal of Practice & Theory
(Spring): 67-77.Archival
Burgstahler, D., S.M. Glover, and J. Jiambalvo. 2000. Error
Projection and Uncertainty in the Evaluation of Aggregate Error.
Auditing: A Journal of Practice & Theory (Spring): 79-99.BDM
Experiment
Davis, E.B., S.J. Kennedy, and L.A. Maines. 2000. The Relation
between Consensus and Accuracy in Low-to-Moderate Accuracy Tasks:
An Auditing Example. Auditing: A Journal of Practice & Theory
(Spring): 101-121 BDM Experiment
Wright, A.M., and J.C. Bedard. 2000. Decision Processes in Audit
Evidential Planning: A Multistage Investigation. Auditing: A
Journal of Practice & Theory (Spring): 123-143. Other
Gillett, P.R., and R.P. Srivastava. 2000. Attribute Sampling: A
Belief-Function Approach to Statistical Audit Evidence. Auditing: A
Journal of Practice & Theory (Spring): 145-155. Analytical
Walker, P.L., and J.R. Casterella. 2000. The Role of Auditee
Profitability in Pricing New Audit Engagements. Auditing: A Journal
of Practice & Theory (Spring): 157-167. Archival
Bell, T.B., and J.V. Carcello. 2000. A Decision Aid for
Assessing the Likelihood of Fraudulent Financial Reporting.
Auditing: A Journal of Practice & Theory (Spring): 169-184.
Archival
Lowe, D.J., M.A. Geiger, and K. Pany. 1999. The Effects of
Internal Audit Outsourcing on Perceived External Auditor
Independence. Auditing: A Journal of Practice & Theory
(Supplement): 7-26. BDM Experiment
Rittenberg, L.E. 1999. Discussion of: The Effects of Internal
Audit Outsourcing on Perceived External Audit Independence.
Auditing: A Journal of Practice & Theory (Supplement): 27-36.
Other
Ditner, C. 1999. Discussion of: The Effects of Internal Audit
Outsourcing on Perceived External Auditor Independence. Auditing: A
Journal of Practice & Theory (Supplement): 37-40. Other
Lowe, D.J., M.A. Geiger, and K. Pany. 1999. Reply: The Effects
of Internal Audit Outsourcing on Perceived External Auditor
Independence. Auditing: A Journal of Practice & Theory
(Supplement): 41-44. Other
Arnold Sr., D.F., R.A. Bernardi, and P.E. Neidermeyer. 1999. The
Effect of Independence on Decisions concerning Additional Audit
Work: A European Perspective. Auditing: A Journal of Practice &
Theory (Supplement): 45-73.Questionnaire Survey
Thorne, L. 1999. Discussion of: The Effect of Independence on
Decisions concerning Additional Audit Work: A European Perspective.
Auditing: A Journal of Practice & Theory (Supplement): 69-74.
Other
Jenkins, B. 1999. Discussion of: The Effect of Independence on
Decisions concerning Additional Audit Work: A European Perspective.
Auditing: A Journal of Practice & Theory (Supplement): 75-78.
Other
Arnold Sr., D.F., R.A. Bernardi, and P.E. Neidermeyer. 1999.
Reply: The Effect of Independence on Decisions concerning
Additional Audit Work: A European Perspective. Auditing: A Journal
of Practice & Theory (Supplement): 79-84. Other
Shafer, W.E., R.E. Morris, and A.A. Ketchand. 1999. The Effects
of Formal Sanctions on Auditor Independence. Auditing: A Journal of
Practice & Theory (Supplement): 85-102. Questionnaire
Survey
Hirst, D.E. 1999. Discussion of: The Effects of Formal Sanctions
on Auditor Independence. Auditing: A Journal of Practice &
Theory (Supplement): 103-108. Other
Esdon, D. 1999. Discussion of: The Effects of Formal Sanctions
on Auditor Independence. Auditing: A Journal of Practice &
Theory (Supplement): 109-112. Other
Shafer, W.E., R.E. Morris, and A.A. Ketchand. 1999. Reply: The
Effects of Formal Sanctions on Auditor Independence. Auditing: A
Journal of Practice & Theory (Supplement): 113-116. Other
Gramling, A.A. External Auditors' Reliance on Work Performed by
Internal Auditors: The Influence of Fee Pressure on This Reliance
Decision. Auditing: A Journal of Practice & Theory
(Supplement): 117-141.BDM Experiment
Salterio, S.E. 1999. Discussion of: External Auditors' Reliance
on Work Performed by Internal Auditors: The Influence of Fee
Pressure on This Reliance Decision. Auditing: A Journal of Practice
& Theory (Supplement): 137-142. Other
McFadgen, D.N. 1999. Discussion of: External Auditors' Reliance
on Work Performed by Internal Auditors: The Influence of Fee
Pressure on This Reliance Decision. Auditing: A Journal of Practice
& Theory (Supplement): 143-146. Other
Boritz, J.E., P. Zhang. 1999. The Auditor's Objectivity under
Negligence Liability System. Auditing: A Journal of Practice &
Theory (Supplement): 147-166. Analytical
Smieliauskas, W.J. 1999. Discussion of: The Auditor's
Objectivity under Negligence Liability System. Auditing: A Journal
of Practice & Theory (Supplement): 167-172. Other
Boritz, J.E., and P. Zhang. 1999. Reply: The Auditor's
Objectivity under a Negligence Liability System. Auditing: A
Journal of Practice & Theory (Supplement): 173-175.Other
Rosman, A.J., I. Seol, and S.F. Biggs. 1999. The Effect of Stage
Development and Financial Health on Auditor Decision Behavior.
Auditing: A Journal of Practice & Theory (Spring): 37-54. BDM
Experiment
Reimers, J.L., and M.G. Fennema. 1999. The Audit Review Process
and Sensitivity to Information Source Objectivity. Auditing: A
Journal of Practice & Theory (Spring): 117-123. BDM
Experiment
Raghunandan, K., and D.V. Rama. 1999. Auditor Resignations and
the Market for Audit Services. Auditing: A Journal of Practice
& Theory (Spring): 124-134. Archival
Morris, R.E., and J.R. Strawser. 1999. An Examination of the
Effect of CPA Firm Type on Bank Regulators' Closure Decisions.
Auditing: A Journal of Practice & Theory (Fall): 142-157.
Archival
Mock, T.J., and A.M. Wright. 1999. Are Audit Program Plans
Risk-Adjusted?. Auditing: A Journal of Practice & Theory
(Spring): 55-74. Archival
Krishnamoorthy, G., T.J. Mock, and M.T. Washington. 1999. A
Comparative Evaluation of Belief Revison Models in Auditing.
Auditing: A Journal of Practice & Theory (Fall): 104-126. BDM
Experiment
Houston, R.W. 1999. The Effects of Fee Pressure and Client Risk
on Audit Seniors' Time Budget Decisions. Auditing: A Journal of
Practice & Theory (Fall): 70-86. BDM Experiment
Hogan, C.E., and D.C. Jeter. 1999. Industry Specialization by
Auditors. Auditing: A Journal of Practice & Theory (Spring):
1-17. Archival
Haynes, C.M. 1999. Auditors' Evaluation of Evidence Obtained
Through Management Inquiry: A Cascaded-Inference Approach.
Auditing: A Journal of Practice & Theory (Fall): 87-103. BDM
Experiment
Gul, F.A. 1999. Audit Prices, Product Differentiation and
Economic Equilibrium. Auditing: A Journal of Practice & Theory
(Spring): 90-100. Archival
Goodwin, J. 1999. The Effects of Source Integrity and
Consistency of Evidence on Auditors' Judgements. Auditing: A
Journal of Practice & Theory (Fall): 1-16. BDM Experiment
Gist, W.E., and R.A. Davidson. 1999. An Exploratory Study of the
Influence of Client Factors on Audit Time Budget Variances.
Auditing: A Journal of Practice & Theory (Spring): 101-116.
Archival
Francis, J.R., E.L. Maydew, and H. C. Sparks. 1999. The Role of
Big 6 Auditors in the Credible Reporting of Accruals. Auditing: A
Journal of Practice & Theory (Fall): 17-34. Archival
Bierstaker, J.L., J.C. Bedard, and S.F. Biggs. 1999. The Role of
Problem Representation Shifts on Auditor Decision Processes.
Auditing: A Journal of Practice & Theory (Spring): 18-36. BDM
Experiment
Anderson, B.H., and M.J. Maletta. 1999. Primacy Effects and the
Role of Risk in Auditor Belief-Revision Processes. Auditing: A
Journal of Practice & Theory (Spring): 75-89. BDM
Experiment
Allen, R., M.S. Beasley, and B. Branson. 1999. Improving
(Analytical) Procedures: A Case of Using Disaggregate Multilocation
Data Auditing: A Journal of Practice & Theory (Fall): 127-141.
Other
Schultz, J.J., and K.L. Hooks. 1998. The Effect of Relationship
and Reward on Report of Wrongdoing. Auditing: A Journal of Practice
& Theory (Fall): 15-35. BDM Experiment
Rudolph, H.R., and R.B. Welker. 1998. The Effects of
Organizational Structure on Communication within Audit Teams.
Auditing: A Journal of Practice & Theory (Fall): 1-14.
Questionnaire Survey
Newman, D.P., J. Park, and J.R. Smith. 1998. Allocating Internal
Audit Resources to Minimize Detection Risk Due to Theft. Auditing:
A Journal of Practice & Theory (Spring): 69. Analytical
King, R.R., and R. Schwartz. 1998. Planning Assurance Services.
Auditing: A Journal of Practice & Theory (Supplement): 9-36.
Experimental Economics
Haynes, C.M., J.G. Jenkins, and S.R. Nutt. 1998. The
Relationship Between Client Advocacy and Audit Experience: An
Exploratory Analysis. Auditing: A Journal of Practice & Theory
(Fall): 88-104. BDM Experiment
Havelka, D., S.G. Sutton, and V. Arnold. 1998. A Methodology for
Developing Measurement Criteria for Assurance Services: An
Application in Information Systems Assurance. Auditing: A Journal
of Practice & Theory (Supplement): 73-92. Questionnaire
Survey
Elder, R.J., and R.D. Allen. 1998. An Empirical Investigation of
the Auditors Decision to Project Errors. Auditing: A Journal of
Practice & Theory (Fall): 71-87. Archival
Cullinan, C.P. 1998. Evidence of Non-Big 6 Market Specialization
and Pricing power in a Niche Assurance Service Market. Auditing: A
Journal of Practice & Theory (Supplement): 47-58. Archival
Chewning, E.G., S.W. Wheeler, and K.C. Chan. 1998. Evidence on
Auditor and Investor Materiality Thresholds Resulting form
Equity-For-Debt Swaps. Auditing: A Journal of Practice & Theory
(Spring): 39-53. Archival
Bell, T.B., W.R. Knechel, J.L. Payne and J.J. Willingham. 1998.
An Empirical Investigation of the Relationship Between the
Computerization of Accounting Systems and the Incidence and Size of
Audit Differences. Auditing: A Journal of Practice & Theory
(Spring): 13-38. Archival
Wright, W.F., and J.J. Willingham. 1997. A Computational Model
of Loan Loss Judgments. Auditing: A Journal of Practice &
Theory (Spring): 99-113. Analytical
Wells, D.W., and M.L. Loudder. 1997. The Market Effects of
Auditor Resignations. Auditing: A Journal of Practice & Theory
(Spring): 138. Archival
Tucker, R.R., and E.M. Matsumura. 1997. Second-Partner Review:
An Experimental Economics Investigation. Auditing: A Journal of
Practice & Theory (Spring): 79-99. Experimental Economics
Rohrbach, K.J. 1997. Sample Size Determination Using the
Augmented Variance Estimator. Auditing: A Journal of Practice &
Theory (Spring): 124-137. Other
Reckers, P.M.J., S.W. Wheeler, and B. Wong-On-Wing. 1997. A
Competitive Examination of Auditor Premature Sign-Offs Using the
Direct and the Randomized Response Methods. Auditing: A Journal of
Practice & Theory (Spring): 69-78. Questionnaire Survey
Marden, R.E., G.L. Holstrum, and S.L. Schneider. 1997. Control
Environment Condition and the Interaction Between Control Risk,
Account Type and Managements Assertions. Auditing: A Journal of
Practice & Theory (Spring): 51-68. BDM Experiment
Green, B.P., and J.H. Choi. 1997. Assessing the Risk of
management Fraud Through neural Network Technology. Auditing: A
Journal of Practice & Theory (Spring): 14-29. Other
Eining, M.M., D.R. Jones, and J.K. Loebbecke. 1997. Reliance on
Decision Aids: An Examination of Auditors Assessment of Management
Fraud. Auditing: A Journal of Practice & Theory (Fall): 1-19.
BDM Experiment
Dalton, D.R., J.W. Hill and R.J. Ramsay. 1997. Women as Managers
and Partners: Context Specific Predictors of Turnover in
International Public Accounting Firms. Auditing: A Journal of
Practice & Theory (Spring): 29-50. Questionnaire Survey
Carcello, J.V., D.R. Hermanson, and H. F. Huss. 1997. The Effect
of SAS No. 59: How Treatment of the Transition Period Influences
Results. Auditing: A Journal of Practice & Theory (Spring):
114-123. Archival
Asare, S.K., and A.M. Wright. 1997. Evaluation of Competing
Hypotheses in Auditing. Auditing: A Journal of Practice &
Theory (Spring): 1-13. BDM Experiment
Tuttle, B.M. 1996. Using Base Rate Frequency Perceptions to
Diagnose Financial Statement Error Causes. Auditing: A Journal of
Practice & Theory (Spring): 104-121. BDM Experiment
Simunic, D.A., and M.T. Stein. 1996. The Impact of Litigation
Risk on Audit Pricing: A Review of the Economics and the Evidence.
Auditing: A Journal of Practice & Theory (Supplement): 119-134.
Archival
Otley, D.T., and B.J. Pierce. 1996. The Operation of Control
Systems in Large Audit Firms. Auditing: A Journal of Practice &
Theory (Fall): 65-84. Questionnaire Survey
ODonnell, E. 1996. Measuring Cognitive Effort During Analytical
Review: A Process-Tracing Framework with Experimental Results.
Auditing: A Journal of Practice & Theory (Supplement): 100-110.
BDM Experiment
McMullen, D.A. 1996. Audit Committee Performance: An
Investigation of the Consequences Associated with Audit Committees.
Auditing: A Journal of Practice & Theory (Spring): 87-103.
Archival
Malone, C.F., and R.W. Roberts. 1996. Factors Associated with
the Incidence of Reduced Audit Quality Behaviors. Auditing: A
Journal of Practice & Theory (Fall): 49-64. Questionnaire
Survey
Maletta, M., and A. Wright. 1996. Audit Evidence Planning: An
Examination of Industry Error Characteristics. Auditing: A Journal
of Practice & Theory (Spring): 71-86. Archival
LaSalle, R.E., A. Anandarajan, and A.F. Miller. 1996. Going
Concern Uncertainties: Disclaimer of Opinion Versus Unqualified
Opinion with Modified Wording. Auditing: A Journal of Practice
& Theory (Fall): 29-48. Questionnaire Survey
Kwon, S.Y. 1996. The Impact of Competition within the Clients
Industry on the Auditor Selection Decision. Auditing: A Journal of
Practice & Theory (Spring): 53-70. Archival
Iyer, V.M., and G.S. Iyer. 1996. Effect of Big 8 Mergers on
Audit Fees: Evidence from the United Kingdom. Auditing: A Journal
of Practice & Theory (Fall): 123. Archival
Grant, J., R. Bricker, and R. Shiptsova. 1996. Audit Quality and
Professional Self-Regulation: A Social Dilemma Perspective and
Laboratory Investigation. Auditing: A Journal of Practice &
Theory (Spring): 142. Experimental Economics
Fargher, N.L., and A.A. Gramling. 1996. A New Market for
Attestation Services: The Performance Presentation Standards of the
Association for Investment Management and Research. Auditing: A
Journal of Practice & Theory (Supplement): 72-91. Questionnaire
Survey
Emby, C., and L.D. Etherington. 1996. Performance Evaluation of
Auditors: Role Perceptions of Superiors and Subordinates. 1996.
Auditing: A Journal of Practice & Theory (Fall): 99-109.
Questionnaire Survey
Elitzur, R.R., and H. Falk. 1996. Auctions for Audit Services
and Low-Balling. Auditing: A Journal of Practice & Theory
(Supplement): 41-59. Analytical
Ehlen, C.R., and R.B. Welker. 1996. Procedural Fairness in the
Peer and Quality Review Programs. Auditing: A Journal of Practice
& Theory (Spring): 38-52. Questionnaire Survey
Dusenbury, R., J.L. Reimers, and S. Wheeler. 1996. An Empirical
Study of Belief-Based and Probability-Based Specification of Audit
Risk. Auditing: A Journal of Practice & Theory (Fall): 12-28.
BDM Experiment
Davis, J.T. 1996. Experience and Auditors Selection of Relevant
Information for Preliminary Control Risk Assessments. Auditing: A
Journal of Practice & Theory (Spring): 16-37. BDM
Experiment
Cushing, B.E., and S.S. Ahlawat. 1996. Mitigation of Recency
Bias in Audit Judgment: The Effect of Documentation. Auditing: A
Journal of Practice & Theory (Fall): 110-122. BDM
Experiment
Caster, P., and K.V. Pinkus. 1996. An Empirical Test of
Bentham's Theory of the Persuasiveness of Evidence. Auditing: A
Journal of Practice & Theory (Supplement): 1-22. BDM
Experiment
Brozovsky, J.A., and R.D. Mautz. 1996. Exploring the Effects of
Advertising on Audit Markets: A Laboratory Investigation. Auditing:
A Journal of Practice & Theory (Fall): 1-11. BDM Experiment
Brody, R.G., and S.E. Kaplan. 1996. Escalation of Commitment
Among Internal Auditors. Auditing: A Journal of Practice &
Theory (Spring): 1-15. BDM Experiment
Brackney, K.S., and G.L. Helms. 1996. A Survey of Attestation
Practices. Auditing: A Journal of Practice & Theory (Fall):
85-98. Questionnaire Survey
Bamber, E.M., R.T. Watson, and M. Callahan-Hill. 1996. The
Effects of Group Support System Technology on Audit Group Decision
Making. Auditing: A Journal of Practice & Theory (Spring):
122-134. BDM Experiment
Wright, W.F. 1995. Superior Loan Collectibility Judgments Given
Graphical Displays. Auditing: A Journal of Practice & Theory
(Fall): 144-155. BDM Experiment
Walo, J.C. 1995. The Effects of Client Characteristics on Audit
Scope. Auditing: A Journal of Practice & Theory (Spring):
115-124. BDM Experiment
Sanders, G., A. Allen, and L. Korte. 1995. Municipal Audit Fees:
Has Increased Competition Made A Difference? Auditing: A Journal of
Practice & Theory (Spring): 105-114. Archival
Robertson, J.C. 1995. A Constrained Cost-Minimization Model for
Audit Sample Planning. Auditing: A Journal of Practice & Theory
(Fall): 105-123. Other
Raghunandan, K., and D.V. Rama. 1995. Auditor Reports for
Companies in Financial Distress: Before and After SAS No. 59.
Auditing: A Journal of Practice & Theory (Spring): 50-63.
Archival
Ponomon, L.A., and J.P. Wendell. 1995. Judgmental Versus Random
Sampling in Auditing: An Experimental Investigation. Auditing: A
Journal of Practice & Theory (Fall): 17-34. BDM Experiment
Nogler, G.E. 1995. The Resolution of Auditor Going Concern
Opinions. Auditing: A Journal of Practice & Theory (Fall):
54-73. Archival
Nelson, M.K. 1995. Strategies of Auditors: Evaluation of Sample
Results. Auditing: A Journal of Practice & Theory (Spring):
34-49. BDM Experiment
Moreland, K.A. 1995. Criticisms of Auditors and the Association
Between Earnings and Returns of Client Firms. Auditing: A Journal
of Practice & Theory (Spring): 94-104. Archival
Kaplan, S.E. 1995. An Examination of Auditors Reporting
Intentions Upon Discovery of Procedures prematurely Signed-Off.
Auditing: A Journal of Practice & Theory (Fall): 90-104. BDM
Experiment
Kalbers, L.P., and T.J. Fogarty. 1995. Professionalism and Its
Consequences: A study of Internal Auditors. Auditing: A Journal of
Practice & Theory (Spring): 64-86. Questionnaire Survey
Johnstone, D.J. 1995. Statistically Incoherent Hypothesis
Testing in Auditing. Auditing: A Journal of Practice & Theory
(Fall): 156-175. Other
Johnson, E.N., K.B. Walker, and E. Westergaard. 1995. Supplier
Concentration and Pricing of Audit Services in New Zealand.
Auditing: A Journal of Practice & Theory (Fall): 74-89.
Archival
File, R.G., and B.H. Ward. 1995. Improving the Results of Second
Request Confirmation Procedures. Auditing: A Journal of Practice
& Theory (Spring): 87-93. BDM Experiment
Edwards, W. 1995. Number Magic, Auditing Acid and Materiality A
challenge for Auditing Research. Auditing: A Journal of Practice
& Theory (Fall): 176-187. Other
Colbert, G.J., and T.B. OKeefe. 1995. Compliance with GAAS
Reporting Standards: Evidence from a Positive Enforcement Program.
Auditing: A Journal of Practice & Theory (Fall): 1-16.
Archival
Chaney, P.K., D.C. Jeter, and P. Erickson-Shaw. 1995. Direct
Solicitation and Large Audit Firm Dominance in the Audit Market.
Auditing: A Journal of Practice & Theory (Spring): 19-33.
Archival
Carcello, J.V., D.R. Hermanson, and H.F. Huss. 1995. Temporal
Changes in Bankruptcy-Related Reporting. Auditing: A Journal of
Practice & Theory (Fall): 133-143. Archival
Asare, S.K., and R.A. Davidson. 1995. Expectation of Errors in
Unaudited Book values: The Effect of Control Procedures and
Financial Condition. Auditing: A Journal of Practice & Theory
(Spring): 1-18. BDM Experiment
Anderson, U., and L. Koonce. 1995. Explanation as a Method for
Evaluating Client-Suggested Causes in Analytical Procedures.
Auditing: A Journal of Practice & Theory (Fall): 124-132. BDM
Experiment
Stein, M.T., D.A. Simunic, and T.B. OKeefe. 1994. Reply.
Industry differences in the production of audit services. Auditing:
A Journal of Practice & Theory (Vol. 13, Supplement): 151-152.
Other
Kao, J.L. 1994. Discussion of industry differences in the
production of audit services. Auditing: A Journal of Practice &
Theory (Vol. 13, Supplement): 146-150. Other
Murphy, W.J. 1994. Discussion of industry differences in the
production of audit services. Auditing: A Journal of Practice &
Theory (Vol. 13, Supplement): 143-145. Other
Stein, M.T., D.A. Simunic, and T.B. OKeefe. 1994. Industry
differences in the production of audit services. Auditing: A
Journal of Practice & Theory (Vol. 13, Supplement): 128-142.
Archival
Emby, C. 1994. Reply. Framing and presentation mode effects in
professional judgment: Auditors internal control judgments and
substantive testing decisions. Auditing: A Journal of Practice
& Theory (Vol. 13, Supplement): 124-127. Other
Bdard, J. 1994. Discussion of framing and presentation mode
effects in professional judgment: Auditors internal control
judgments and substantive testing decisions. Auditing: A Journal of
Practice & Theory (Vol. 13, Supplement): 119-123. Other
Barr, R. 1994. Discussion of framing and presentation mode
effects in professional judgment: Auditors internal control
judgments and substantive testing decisions. Auditing: A Journal of
Practice & Theory (Vol. 13, Supplement): 116-118. Other
Emby, C. 1994. Framing and presentation mode effects in
professional judgment: Auditors internal control judgments and
substantive testing decisions. Auditing: A Journal of Practice
& Theory (Vol. 13, Supplement): 102-115. BDM Experiment
Bernardi, R. 1994. Reply. Fraud detection: The effect of client
integrity and competence and auditor cognitive style. Auditing: A
Journal of Practice & Theory (Vol. 13, Supplement): 97-101.
Other
Pincus, K.V. 1994. Discussion of fraud detection: The effect of
client integrity and competence and auditor cognitive style.
Auditing: A Journal of Practice & Theory (Vol. 13, Supplement):
90-96. Other
Davidson, A.S. 1994. Discussion of fraud detection: The effect
of client integrity and competence and auditor cognitive style.
Auditing: A Journal of Practice & Theory (Vol. 13, Supplement):
85-89. Other
Bernardi, R. 1994. Fraud detection: The effect of client
integrity and competence and auditor cognitive style. Auditing: A
Journal of Practice & Theory (Vol. 13, Supplement): 68-84. BDM
Experiment
Schatzberg, J.W. 1994. Reply. A new examination of auditor low
ball pricing: Theoretical model and experimental evidence.
Auditing: A Journal of Practice & Theory (Vol. 13, Supplement):
65-67. Other
Church, B.K. 1994. Discussion of a new examination of auditor
low ball pricing: Theoretical model and experimental evidence.
Auditing: A Journal of Practice & Theory (Vol. 13, Supplement):
60-64. Other
Blewett, K.A. 1994. Discussion of a new examination of auditor
low ball pricing: Theoretical model and experimental evidence.
Auditing: A Journal of Practice & Theory (Vol. 13, Supplement):
56-59. Other
Schatzberg, J.W. 1994. A new examination of auditor low ball
pricing: Theoretical model and experimental evidence. Auditing: A
Journal of Practice & Theory (Vol. 13, Supplement): 33-55.
Experimental Economics
Stone, D.N. and Dilla, W.N. 1994. Reply. When numbers are better
than words: The joint effects of response representation and
experience on inherent risk judgments. Auditing: A Journal of
Practice & Theory (Vol. 13, Supplement): 29-32. Other
Rennie, M. 1994. Discussion of when numbers are better than
words: The joint effects of response representation and experience
on inherent risk judgments. Auditing: A Journal of Practice &
Theory (Vol. 13, Supplement): 24-28. Other
McFadgen, D.N. 1994. Discussion of when numbers are better than
words: The joint effects of response representation and experience
on inherent risk judgments. Auditing: A Journal of Practice &
Theory (Vol. 13, Supplement): 20-23. Other
Stone, D.N. and W.N. Dilla. 1994. When numbers are better than
words: The joint effects of response representation and experience
on inherent risk judgments. Auditing: A Journal of Practice &
Theory (Vol. 13, Supplement): 1-19. BDM Experiment
Ponemon, L. 1994. Comment. Whistle-blowing as an internal
control mechanism: Individual and organizational considerations.
Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall):
118-130. Other
Hooks, K.L., S.E. Kaplan, and J.J. Schultz, Jr. 1994. Enhancing
communication to assist in fraud prevention and detection.
Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall):
88-117. Other
Greenspan, J.W., D.C. Burns, and S. Lightle. 1994. Gauging the
internal auditors responsibility: The case of a tender offer.
Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall):
77-87. BDM Experiment
Ameen, E.C. and J.R. Strawser. 1994. Investigating the use of
analytical procedures: An update and extension. Auditing: A Journal
of Practice & Theory (Vol. 13 No. 2, Fall): 69-76.
Questionnaire Survey
Trompeter, G. 1994. The effect of partner compensation schemes
and generally accepted accounting principles on audit partner
judgment. Auditing: A Journal of Practice & Theory (Vol. 13 No.
2, Fall): 56-68. BDM Experiment
OKeefe, T.B., R.D. King, and K.M. Gaver. 1994. Audit fees,
industry specialization, and compliance with GAAS reporting
standards. Auditing: A Journal of Practice & Theory (Vol. 13
No. 2, Fall): 41-55. Archival
Gist,W.E. 1994. Empirical evidence on the effect of audit
structure on audit pricing. Auditing: A Journal of Practice &
Theory (Vol. 13 No. 2, Fall): 25-40. Archival
Dzeng, S.C. 1994. A comparison of analytical procedure
expectation models using both aggregate and disaggregate data.
Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall):
1-25. Other
Kinney, W.R., Jr. and R.D. Martin. 1994. Does auditing reduce
bias in financial reporting? A review of audit-related adjustment
studies. Auditing: A Journal of Practice & Theory (Vol. 13 No.
1, Spring): 149-156. Archival
Anderson, U., L. Koonce, and G. Marchant. 1994. The effects of
source-competence information and its timing on auditors
performance of analytical procedures. Auditing: A Journal of
Practice & Theory (Vol. 13 No. 1, Spring): 137-148. BDM
Experiment
Amer, T., K. Hackenbrack, and M. Nelson. 1994. Between-auditor
differences in the interpretation of probability phrases. Auditing:
A Journal of Practice & Theory (Vol. 13 No. 1, Spring):
126-136. BDM Experiment
Allen, A.C. 1994. The effect of large-firm audits on municipal
bond rating decisions. Auditing: A Journal of Practice & Theory
(Vol. 13 No. 1, Spring): 115-125. Archival
Hooks, K.L., S.J. Cheramy, and T.L. Sincich. 1994. Methods used
by Big 6 partners in practice development. Auditing: A Journal of
Practice & Theory (Vol. 13 No. 1, Spring): 101-114.
Questionnaire Survey
Bell, T. and W.R. Knechel. 1994. Empirical analyses of errors
discovered in audits of property and casualty insurers. Auditing: A
Journal of Practice & Theory (Vol. 13 No. 1, Spring): 84-100.
Archival
Bedard, J.C. and L.E. Graham, Jr. 1994. Auditors knowledge
organization: Observations from audit practice and their
implications. Auditing: A Journal of Practice & Theory (Vol. 13
No. 1, Spring): 73-83. Other
Messier, W.F., Jr. and R.M. Tubbs. 1994. Recency effects in
belief revision: The impact of audit experience and the review
process. Auditing: A Journal of Practice & Theory (Vol. 13 No.
1, Spring): 57-72. BDM Experiment
Johnson, E.N. 1994. Auditor memory for audit evidence: Effects
of group assistance, time delay, and memory task. Auditing: A
Journal of Practice & Theory (Vol. 13 No. 1, Spring): 36-56.
BDM Experiment
Frost, C.A. 1994. Uncertainty-modified audit reports and future
earnings. Auditing: A Journal of Practice & Theory (Vol. 13 No.
1, Spring): 22-35.Archival
Frederick, D.M., V.B. Heiman-Hoffman, and R. Libby. 1994. The
structure of auditors knowledge of financial statement errors.
Auditing: A Journal of Practice & Theory (Vol. 13 No. 1,
Spring): 1-21. BDM Experiment
Vasarhelyi, M.A. 1993. Discussion of automated dynamic audit
programme tailoring: An expert systems approach. Auditing: A
Journal of Practice & Theory (Vol. 12, Supplement): 190-193.
Other
Gillett, P. 1993. Automated dynamic audit programme tailoring:
An expert systems approach. Auditing: A Journal of Practice &
Theory (Vol. 12, Supplement): 173-189. Other
Loebbecke, J.K. 1993. Discussion of aggregation of evidence in
auditing: A likelihood perspective. Auditing: A Journal of Practice
& Theory (Vol. 12, Supplement): 167-172. Other
Krishnamoorthy, G. 1993. Discussion of aggregation of evidence
in auditing: A likelihood perspective. Auditing: A Journal of
Practice & Theory (Vol. 12, Supplement): 161-166. Other
Dutta, S.K. and R.P. Srivastava. 1993. A