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Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Auditing Main Page
See the following for many auditing articles not included here.
Auditing: A Journal of Practice & Theory |
Behavioral Research in Accounting
Journal of Forensic Accounting | Journal of Forensic and Investigative
Accounting
D'Amico, J. 2020. The OMB's proposed changes to uniform guidance. The CPA Journal (April): 16-17.
D'Amico, J. 2021. Complying with federal requirements for Covid-19 funding in a single audit. The CPA Journal (April/May): 44-47.
D'Amico, J. 2022. A first look at the Addenda to the 2021 OMB Compliance Supplement: Helpful guidance for auditors and not-for-profit organizations. The CPA Journal (March/April): 14.
D'Aquila, J. M., K. Capriotti, R. Boylan and R. O'Keefe. 2010. Guidance on auditing high-risk clients. The CPA Journal (October): 32-37.
Dai, J. and M. A. Vasarhelyi. 2017. Toward blockchain-based accounting and assurance. Journal of Information Systems (Fall): 5-21.
Dai, J. and M. A. Vasarhelyi. 2020. Continuous audit intelligence as a service (CAIaaS) and intelligent app recommendations. Journal of Emerging Technologies in Accounting 17(2): 1-15.
Dai, J. and Q. Li. 2016. Designing audit apps for armchair auditors to analyze government procurement contracts. Journal of Emerging Technologies in Accounting 13(2): 71-88.
Dai, J., N. He and H. Yu. 2019. Utilizing blockchain and smart contracts to enable Audit 4.0: From the perspective of accountability audit of air pollution control in China. Journal of Emerging Technologies in Accounting 16(2): 23-41.
Dai, J., W. Yunsen and M. A. Vaarhelyi. 2017. Blockchain: An emerging solution for fraud prevention. The CPA Journal (June): 12-14.
Daigle, R. J. and J. C. Lampe. 2004. The impact of the risk of consequence on the relative demand for continuous online assurance. International Journal of Accounting Information Systems 5(3): 313-340.
Daigle, R. J. and J. C. Lampe. 2005. The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition. International Journal of Accounting Information Systems 6(2): 129-156.
Daigle, R. J., T. J. Louwers and J. T. Morris. 2013. HealthSouth, Inc.: An instructional case examining auditors' legal liability. Issues in Accounting Education (November): 10-24.
Dalkin, J. R. and L. Snyder. 2010. Proposed changes to GAO's yellow book promote harmonization of auditing standards. Journal of Accountancy (December): 36-41.
Daniels, B. W. and Q. Booker. 2009. Bank loan officers' perceptions of audit firm rotation. The CPA Journal (January): 36-40.
Danos, P. and E. A. Imhoff. 1982. Auditor review of financial forecasts: An analysis of factors affecting reasonableness judgments. The Accounting Review (January): 39-54.
Danos, P. and E. A. Imhoff, Jr. 1983. Factors affecting auditors' evaluations of forecasts. Journal of Accounting Research (Autumn): 473-494.
Danos, P. and J. W. Eichenseher. 1982. Audit industry dynamics: Factors affecting changes in client-industry market shares. Journal of Accounting Research (Part II, Autumn): 604-616.
Danos, P. and J. W. Eichenseher. 1986. Long-term trends toward seller concentration in the U.S. audit market. The Accounting Review (October): 633-650.
Danos, P., J. W. Eichenseher and D. L. Holt. 1989. Specialized knowledge and its communication in auditing. Contemporary Accounting Research 6(1): 91-109.
Dao, M., K. Raghunandan and D. V. Rama. 2012. Shareholder voting on auditor selection, audit fees, and audit quality. The Accounting Review (January): 149-171.
Dao, M., S. Mishra and K. Raghunandan. 2008. Auditor tenure and shareholder ratification of the auditor. Accounting Horizons (September): 297-314.
Daoust, L. and B. Malsch. 2019. How ex-auditors remember their past: The transformation of audit experience into cultural memory. Accounting, Organizations and Society (77): 101050.
Daoust, L. and G. Malsch. 2020. When the client is a former auditor: Auditees' expert knowledge and social capital as threats to staff auditors' operational independence. Contemporary Accounting Research 37(3): 1333-1369.
Darnall, N., I. Seol and J. Sarkis. 2009. Perceived stakeholder influences and organizations’ use of environmental audits. Accounting, Organizations and Society 34(2): 170-187.
Datar, S. M., G. A. Feltham and J. S. Hughes. 1991. The role of audits and audit quality in valuing new issues. Journal of Accounting and Economics (March): 3-49.
Dauber, N. 2004. Generally Accepted Auditing Standards. South-Western Educational Publishing.
Daugherty, B. and D. Dickins. 2009. Offshoring the independent audit function. The CPA Journal (January): 60-65.
Daugherty, B., D. Dickins, J. Higgs and K. Tatum. 2013. The question of mandatory audit firm rotation: Would investors benefit? The CPA Journal (January): 28-33.
Daugherty, B. E., D. Dickins and M. G. Fennema. 2012. Offshoring tax and audit procedures: Implications for U.S.-based employee education. Issues in Accounting Education (August): 733-742.
Davidson, B. I., N. K. Desai and G. J. Gerard. 2013. The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor's reliance on the internal audit function. Journal of Information Systems (Spring): 41-59.
Davidson, H. J. 1959. Accuracy in statistical sampling. The Accounting Review (July): 356-365.
Davidson, H. J. 1966. Discussion of professional responsibilities - An empirical suggestion. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 181-182.
Davidson, L. F., K. Raghunandan and J. Wrieden. 2009. SEC comment letters related to internal control disclosures. The CPA Journal (August): 34-37.
Davidson, R. A. and S. Chang. 2001. The importance of auditing topics to Chinese auditors. International Journal of Auditing (5): 127-139.
Davidson, R. A. and W. E. Gist. 1996. Empirical evidence on the functional relation between audit planning and total audit effort. Journal of Accounting Research (Spring): 111-124.
Davidyan, J. Y., B. W. Huels and J. L. Gissel. 2023. Two truths and a lie: Introduction to deception detection. Issues in Accounting Education (May): 85-93.
Davis, C., S. Ogilby and R. Farrell. 2010. Survival of the analytically fit: The DNA of an effective forensic accountant. Journal of Accountancy (August): 54-57.
Davis, G. B. 1963. The application of network techniques (PERT/CPM) to the planning and control of an audit. Journal of Accounting Research (Spring): 96-101.
Davis, H. Z. 1981. Note on the first recorded audit in the Bible. The Accounting Historians Journal 8(1): 71-72.
Davis, J. S. 2011. Insights from assurance analogs. Accounting, Organizations and Society 36(4-5): 313-317.
Davis, J. S. and H. L. Pesch. 2013. Fraud dynamics and controls in organizations. Accounting, Organizations and Society 38(6-7): 469-483.
Davis, K. W. 1981. The information systems auditor of the 1980s. Management Accounting (March): 40-47.
Davis, L. R., D. N. Ricchiute and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review (January): 135-150.
Davis, S. M. and D. Hollie. 2008. The impact of nonaudit service fee levels on investors' perceptions of auditor independence. Behavioral Research In Accounting 20(1): 31-41.
Davison, A. G., B. W. Stening and W. T. Wai. 1984. Auditor concentration and the impact of interlocking directorates. Journal of Accounting Research (Spring): 313-317.
De Beelde, I., N. Gonthier-Bescier and A. Mikol. 2009. Internationalizing the French auditing. The Accounting Historians Journal 36(1): 29-59.
De Franco, G., I. Gavious, J. Y. Jin and G. D. Richardson. 2011. Do private company targets that hire big 4 auditors receive higher proceeds? Contemporary Accounting Research 28(1): 215-262.
De Freitas, M. M., M. Codesso and A. L. R. Augusto. 2020. Implementation of continuous audit on the Brazilian Navy payroll. Journal of Emerging Technologies in Accounting 17(2): 151-171.
De Martinis, M. and K. Houghton. 2019. The business risk audit approach and audit production efficiency. Abacus 55(4): 734-782.
De Ruyter, K. and M. Wetzels. 1999. Commitment in auditor-client relationships: Antecedents and consequences. Accounting, Organizations and Society 24(1): 57-75.
De Simone, L., M. S. Ege and B. Stomberg. 2015. Internal control quality: The role of auditor-provided tax services. The Accounting Review (July): 1469-1496.
Deakin, E. B. and M. H. Granof. 1974. Regression analysis as a means of determining audit sample size. The Accounting Review (October): 764-771.
Deakin, E. B. and M. H. Granof. 1976. Regression analysis as a means of determining audit sample size: A reply. The Accounting Review (April): 402-407.
DeAngelo, L. E. 1981. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics (August): 113-127.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics (December): 183-199.
DeAngelo, L. E. 1982. Mandated successful efforts and auditor choice. Journal of Accounting and Economics (December): 171-203.
DeBerg, C. L., S. E. Kaplan and K. Pany. 1991. An examination of some relationships between non-audit services and auditor change. Accounting Horizons (March): 17-28.
Debrecency, R. S. and G. L. Gray. 2010. Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems 11(3): 157-181.
Debreceny, R. S. and G. L. Gray. 2011. Data mining of electronic mail and auditing: A research agenda. Journal of Information Systems (Fall): 195-226.
Debreceny, R. S., G. L. Gray, J. J. Ng, K. S. Lee and W. Yau. 2005. Embedded audit modules in enterprise resource planning systems: Implementation and functionality. Journal of Information Systems (Fall): 7-27.
Debreceny, R. S., S. M. Farewell, A. N. Scarlata and D. N. Stone. 2020. Knowledge and skills in complex assurance engagements: The case of XBRL. Journal of Information Systems (Spring): 21-45.
DeCoster, D. T. and J. G. Rhode. 1971. The accountant's stereotype: Real or imagined, deserved or unwarranted. The Accounting Review (October): 651-664.
Dee, C. C. and C. Durtschi. 2010. Return of the Tallahassee bean counters: A case in forensic accounting. Issues in Accounting Education (May): 279-321.
Dee, C. C., A. Lulseged and T. Zhang. 2011. Client stock market reaction to PCAOB sanctions against a big 4 auditor. Contemporary Accounting Research 28(1): 263-291.
Dee, C. C., A. Lulseged and T. Zhang. 2015. Who did the audit? Audit quality and disclosures of other audit participants in PCAOB filings. The Accounting Review (September): 1939-1967.
Dee, C. C., A. Lulseged and T. Zhang. 2021. Asymmetric monitoring of quarterly financial statements by Big 4 auditors and the SEC's timely review requirement. Accounting Horizons (December): 63-81.
DeFond, M. and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics (November-December): 275-326.
DeFond, M. L. 2010. How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews. Journal of Accounting and Economics (February): 104-108.
DeFond, M. L. 2012. The consequences of protecting audit partners' assets from the threat of liability: A discussion. Journal of Accounting and Economics (October-December): 174-179.
DeFond, M. L. and C. S. Lennox. 2011. The effect of SOX on small auditor exits and audit quality. Journal of Accounting and Economics (June): 21-40.
DeFond, M. L. and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review (July): 643-655.
DeFond, M. L. and K. R. Subramanyam. 1998. Auditor changes and discretionary accruals. Journal of Accounting and Economics (26 February): 35-67.
DeFond, M. L., C. Y. Lim and Y. Zang. 2016. Client conservatism and auditor-client contracting. The Accounting Review (January): 69-98.
Defond, M. L., J. R. Francis and N. J. Hallman. 2018. Awareness of SEC enforcement and auditor reporting decisions. Contemporary Accounting Research 35(1): 277-313.
DeFond, M. L., K. Raghunandan and K. R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Corporate Financial Reporting and the Market for Independent Auditing: Contemporary Research. Journal of Accounting Research (September): 1247-1274.
DeFond, M. L., R. N. Hann and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research (May): 153-193.
DeFond, M. L., T. J. Wong and S. Li. 1999. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28(3)(December): 269-305.
Deis, D. R. Jr. and G. A. Giroux. 1992. Determinants of audit quality in the public sector. The Accounting Review (July): 462-479. (Part of a forum on accounting in the public sector).
DeJong, D. V. and R. Forsythe. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 157-170. (Part of a forum on laboratory markets and auditing research).
DeJoy, J. S. and D. Furman. 2010. Improving audit quality by strengthening the PCAOB: Why the Dodd-Frank Act won't prevent the next Madoff-style fraud. The CPA Journal (October): 6-8.
Dekeyser, S., A. Gaeremynck and M. Willekens. 2019. Evidence of industry scale effects on audit hours, billing rates, and pricing. Contemporary Accounting Research 36(2): 666-693.
Dekeyser, S., A. Gaeremynck, W. R. Knechel and M. Willekens. 2021. Multimarket contact and mutual forbearance in audit markets. Journal of Accounting Research (December): 1651-1688.
Dekeyser, S., A. Gaeremynck, W. R. Knechel and M. Willekens. 2021. The impact of partners' economic incentives on audit quality in Big 4 partnerships. The Accounting Review (November): 129-152.
Delaney, J., M. Coe, J. Coussens and M. Reddington. 2015. The case of the frequent fraudster. Journal of Accounting Education 33(3): 219-227.
Deming, W. E. and T. N. Grice. 1970. An efficient procedure for audit of accounts receivable. Management Accounting (March): 17-21, 34. (Stratified sampling and ratio estimating).
Demirkan, S. and N. Zhou. 2016. Audit pricing for strategic alliances: An incomplete contract perspective. Contemporary Accounting Research 33(4): 1625-1647.
Demski, J. S. and R. J. Seieringa. 1974. A cooperative formulation of the audit choice problem. The Accounting Review (July): 506-513.
Deng, M., E. Kim and M. Ye. 2023. Audit partner identification, matching, and the labor market for audit talent. Contemporary Accounting Research 40(3): 2140-2163.
Deng, M., N. Melumad and T. Shibano. 2012. Auditors' liability, investments, and capital markets: A potential unintended consequence of the Sarbanes-Oxley Act. Journal of Accounting Research (December): 1179-1244.
Deng, M., T. Lu, D. A. Simunic and M. Ye. 2014. Do joint audits improve or impair audit quality? Journal of Accounting Research (December): 1029-1060.
Dennis, A. 2021. Accounting challenges and audit to watch. Journal of Accountancy (April/May): 43-44, 48, 50, 52.
Dennis, S. A. and K. M. Johnstone. 2018. A natural field experiment examining the joint role of audit partner leadership and subordinates' knowledge in fraud brainstorming. Accounting, Organizations and Society (66): 14-28.
Dennis, S. A., J. B. Griffin and K. M. Zehms. 2019. The value relevance of managers' and auditors' disclosures about material measurement uncertainty. The Accounting Review (July): 215-243.
Derman, C. and H. Solomon. 1958. Development and evaluation of surveillance sampling plans. Management Science (October): 72-88.
Desai, R., V. Desai, T. Libby and R. P. Srivastava. 2017. External auditors' evaluation of the internal audit function: An empirical investigation. International Journal of Accounting Information Systems (24): 1-14.
Desai, V., J. W. Kim, R. P. Srivastava and R. V. Desai. 2017. A study of the relationship between a going concern opinion and its financial distress metrics. Journal of Emerging Technologies in Accounting 14(2): 17-28.
Desai, V., R. W. Roberts and R. Srivastava. 2010. An analytical model for external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research 27(2): 537-575.
Detzen, D., L. Evans and S. Hoffmann. 2023. Identities in transition: Audit recruits and the German reunification. Accounting, Organizations and Society (107): 101428.
Devine, C. 1966. Professional responsibilities - An empirical suggestion. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 160-176.
Dey, R. M. and A. Robin. 2011. Second-tier auditing firms: D evelopments and prospects. The CPA Journal (June): 32-39.
DeZoort, F. 1997. An investigation of audit committees' oversight responsibilities. Abacus 33(2): 208-227.
Dezoort, F. T. 1998. An analysis of experience effects on audit committee members' oversight judgments. Accounting, Organizations and Society 23(1): 1-21.
DeZoort, F. T. and M. H. Taylor. 2015. Commentary - A public interest view of auditor independence: Moving toward auditor reliability when considering and promoting audit quality. Accounting and the Public Interest (15): 53-63.
DeZoort, F. T., P. D. Harrison and E. J. Schnee. 2012. Tax professionals' responsibility for fraud detection: The effects of engagement type and audit status. Accounting Horizons (June): 289-306.
DeZoort, F. T., T. Holt and M. H. Taylor. 2012. A test of the auditor reliability framework using lenders' judgments. Accounting, Organizations and Society 37(8): 519-533.
DeZoort, T., M. Doxey and T. Pollard. 2021. Root cause analysis and its effect on auditors' judgments and decisions in an integrated audit. Contemporary Accounting Research 38(2): 1204-1230.
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 31(4-5): 373-390.
Dhaliwal, D., P. N. Michas, V. Naiker and D. Sharma. 2020. Greater reliance on major customers and auditor going-concern opinions. Contemporary Accounting Research 37(1): 160-188.
Dhaliwal, D., V. Naiker and F. Navissi. 2010. The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research 27(3): 787-827.
Dhaliwal, D. S., P. T. Lamoreaux, C. S. Lennox and L. M. Mauler. 2015. Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period. Contemporary Accounting Research 32(2): 575-607.
Dhaliwal, D. S., P. T. Lamoreaux, L. P. Litov and J. B. Neyland. 2016. Shared auditors in mergers and acquisitions. Journal of Accounting and Economics (February): 49-76.
Dharwadkar, R., D. Harris, S. Linna and N. Zhou. 2020. The initiation of audit committee interlocks and the contagion of accounting policy choices: Evidence from special items. Review of Accounting Studies 25(1): 120-158.
Diaz, J., G. W. Martin and W. B. Thomas. 2017. Financial reporting quality and auditor locality contagion. Auditing: A Journal of Practice & Theory 36(4): 71-87.
Diaz, M. C. 2016. Assembling the opinion: An active learning exercise for audit students. Journal of Accounting Education (34): 30-40.
Diaz, M. C. and T. Loraas. 2010. Learning new uses of technology while on an audit engagement: Contextualizing general models to advance pragmatic understanding. International Journal of Accounting Information Systems 11(1): 61-77.
Dickey, G., S. Blanke and L. Seaton. 2019. Machine learning in auditing: Current and future applications. The CPA Journal (June): 16-21.
Dickins, D. and J. T. Reisch. 2012. Enhancing auditors' ability to identify opportunities to commit fraud: Instructional resource cases. Issues in Accounting Education (November): 1153-1169.
Dickins, D., A. J. Johnson-Snyder and J. T. Reisch. 2018. Selecting an auditor for Bradco using indicators of audit quality. Journal of Accounting Education (45): 32-44.
Dickins, D., R. G. Fay and J. Reisch. 2014. Measuring and communicating audit quality: The new AQIs. The CPA Journal (September): 16-21.
Dickins, D., Y. Fallatah and J. Higgs. 2013. The importance of sample selection: An instructional resource using U.S. presidential elections. Journal of Accounting Education 31(1): 68-83.
DiGabriele, J. A. 2010. Applying forensic skepticism to lost profits valuations. Journal of Accountancy (April): 32-38.
DiGabriele, J. A. 2012. A case study on the determination of lost profits for the forensic accountant. Issues in Accounting Education (August): 751-759.
DiGabriele, J. A. and M. Ojo. 2014. Objectivity and independence: The dual roles of external auditors. Journal of Forensic & Investigative Accounting 6(2): 200-224.
DiGabriele, J. A. and P. L. Lohrey. 2017. Forensic accountants and calculation of value reports: Recent court observations. The CPA Journal (March): 30-33.
Dikolli, S. S., S. A. McCracken and J. B. Walawski. 2004. Audit-planning judgments and client-employee compensation contracts. Behavioral Research in Accounting (16): 45-62.
Dikolli, S. S., T. M. Keusch, W. J. Mayew and T. D. Steffen. 2020. CEO behavioral integrity, auditor responses, and firm outcomes. The Accounting Review (March): 61-88.
Dilla, W. N. 2013. Guest editorial: Can avatars fight fraud? How virtual business environments facilitate learning more about fraud investigation and prevention. Journal of Information Systems (Fall): 127-130.
Dilla, W. N. and R. L. Raschke. 2015. Data visualization for fraud detection: Practice implications and a call for future research. International Journal of Accounting Information Systems (16): 1-22.
Dilla, W. N., A. J. Harrison, B. E. Mennecke and D. J. Janvrin. 2013. The assets are virtual but the behavior is real: An analysis of fraud in virtual worlds and its implications for the real world. Journal of Information Systems (Fall): 131-158.
Dillard, J. F. and D. L. Jensen. 1983. The auditor's report: An analysis of opinion. The Accounting Review (October): 787-798.
DiPiazza, S. A. and R. G. Eccles. 2002. Building Public Trust: The Future of Corporate Reporting. John Wiley & Sons.
DiPiazza, S. A., D. McDonnell, W. G. Parrett, M. D. Rake, F. Samyn and J. S. Turley. 2006. Global Capital Markets And The Global Economy: A Vision From the CEOs of the International Audit Networks. Global Public Policy Symposium - www.globalpublicpolicysymposium.com.
Dirsmith, M. W., M. A. Covaleski and J. P. McAllister. 1985. Of paradigms and metaphors in auditing thought. Contemporary Accounting Research 2(1): 46-68.
Docimo, W. M., J. L. Gunn, C. Li and P. N. Michas. 2021. Do foreign component auditors harm financial reporting quality? A subsidiary-level analysis of foreign component auditor use. Contemporary Accounting Research 38(4): 3113-3145.
Dock, V. T., D. M. Guy and D. Z. Williams. 1974. Integrating the computer in the classroom: An approach in auditing. The Accounting Review (January): 149-153.
Dodd, P., N. Dopuch, R. Holthausen and R. Leftwich. 1984. Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosures. Journal of Accounting and Economics (April): 3-38.
Dodgson, M. K., C. P. Agoglia and G. B. Bennett. 2023. The effect of negative expectancy violations and relational familiarity on client managers' negotiation positions. The Accounting Review (October): 173-196.
Dodgson, M. K., C. P. Agoglia, G. B. Bennet and J. R. Cohen. 2020. Managing the auditor-client relationship through partner rotations: The experiences of audit firm partners. The Accounting Review (March): 89-111.
Dohrer, B. and C. Mayes. 2020. Auditing during COVID-19: 6 areas to focus on. Journal of Accountancy (May): 14-15, 17-18.
Dohrer, B. 2020. How auditors can test inventory without a site visit. Journal of Accountancy (April): 36-38, 40-41.
Dohrer, B. and C. Mayes. 2020. 4 key COVID-19 audit risks for 2020 year ends. Journal of Accountancy (August): 30-33.
Dohrer, B. and L. Delahanty. 2020. What to consider before deferring ASB reporting standards. Journal of Accountancy (August): 38-42. (Effective date delay granted for new auditor reporting standards developed by the AICPA Auditing Standards Board).
Doka, C. 2012. The global fraud threat: A report on causes, detection, and prevention. The CPA Journal (June): 12-13.
Doliya, P. and J. P. Singh. 2016. An interpretive structural modeling approach to analyze the interaction between factors of the fair value measurement audit process. Journal of Emerging Technologies in Accounting 13(2): 37-48.
Dombrowski, R. F., K. J. Smith and B. G. Wood. 2013. Bridging the education-practice divide: The Salisbury University auditing internship program. Journal of Accounting Education 31(1): 84-106.
Donelson, D. C., M. Ege, A. J. Imdieke and E. Maksymov. 2020. The revival of large consulting practices at the Big 4 and audit quality. Accounting, Organizations and Society (87): 101157.
Dong, B., D. Robinson and L. Xu. 2018. Auditor-client geographic proximity and audit report timeliness. Advances in Accounting: Incorporating Advances in International Accounting (40): 11-19.
Donnelly, A. M. and D. P. Donnelly. 2023. A systematic review of experimental research on accountability in auditing. Behavioral Research In Accounting 35(2): 37-72.
Donnelly, A. M., S. E. Kaplan and J. M. Vison. 2021. The impact of trait skepticism and ego depletion on auditor judgment. Behavioral Research In Accounting 33(1): 107-122.
Donohoe, M. P. 2015. The economic effects of financial derivatives on corporate tax avoidance. Journal of Accounting and Economics (February): 1-24.
Donohoe, M. P. and W. R. Knechel. 2014. Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research 31(1): 284-308.
Donovan, J., R. Frankel, J. Lee, X. Martin and H. Seo. 2014. Issues raised by studying DeFond and Zhang: What should audit researchers do? Journal of Accounting and Economics (November-December): 327-338.
Doogar, R amd R. F. Easley. 1998. Concentration without differentiation: A new look at the determinants of audit market concentration. Journal of Accounting and Economics (30 June): 235-253.
Doogar, R., P. Sivadasan and I. Solomon. 2010. The regulation of public company auditing: Evidence from the transition of AS5. Journal of Accounting Research (September): 795-814.
Doogar, R., P. Sivadasan and I. Solomon. 2015. Audit fee residuals: Costs or rents? Review of Accounting Studies 20(4): 1247-1286.
Doogar, R., S. P. Rowe and P. Sivadasan. 2015. Asleep at the wheel (again)? Bank audits during the lead-up to the financial crisis. Contemporary Accounting Research 32(1): 358-391.
Dopuch, N. and R. R. King. 1991. The impact of MAS on auditors' independence: An experimental markets study. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 60-98.
Dopuch, N. and R. R. King. 1992. Negligence versus strict liability regimes in auditing: An experimental investigation. The Accounting Review (January): 97-120. (Part of a forum on laboratory markets and auditing research).
Dopuch, N., R. R. King and J. W. Schatzberg. 1994. An experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 103-130.
Dopuch, N., R. R. King and R. Schwartz. 2001. An experimental investigation of retention and rotation requirements. Journal of Accounting Research (June): 93-117.
Dopuch, N., R. W. Holthausen and R. W. Leftwich. 1986. Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions. Journal of Accounting and Economics (June): 93-117.
Dopuch, N., R. W. Holthausen and R. W. Leftwich. 1987. Predicting audit qualifications with financial and market variables. The Accounting Review (July): 431-454.
Dordzhieva, A. 2022. Disciplining role of auditor tenure and mandatory auditor rotation. The Accounting Review (March): 161-182.
Dorminey, J., A. S. Fleming, M. Kranacher and R. A. Riley Jr. 2012. The evolution of fraud theory. Issues in Accounting Education (May): 555-579.
Dorminey, J. W., A. S. Fleming, M. Kranacher and R. A. Riley, Jr. 2010. Beyond the fraud triangle. The CPA Journal (July): 16-23.
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