Auditing Bibliography K-P

A-C  |  D-J  |  K-P  |  Q-Z

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

Kachelmeier, S. J. 1994. Discussion of 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): 131-139.

Kachelmeier, S. J. 2018. Testing auditor-client interactions without letting auditors and clients fully interact: Comments on Bennett and Hatfield (2018). Accounting, Organizations and Society (68-69): 58-62.

Kachelmeier, S. J. and B. W. Van Landuyt. 2017. Prompting the benefit of the doubt: The joint effect of auditor-client social bonds and measurement uncertainty on audit adjustments. Journal of Accounting Research (September): 963-994.

Kachelmeier, S. J. and D. Rimkus. 2022. Does seeking audit evidence impede the willingness to impose audit adjustments? The Accounting Review (November, Issue 7): 269-293.

Kachelmeier, S. J. and M. Shehata. 1997. Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. The Accounting Review (July): 407-431.

Kachelmeier, S. J. and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review (January): 209-226.

Kachelmeier, S. J., D. Rimkus, J. J. Schmidt and K. Valentine. 2020. The forewarning effect of critical audit matter disclosures involving measurement uncertainty. Contemporary Accounting Research 37(4): 2186-2212.

Kachelmeier, S. J., S. J. Rasmussen and J. J. Schmidt. 2016. When do ineffective audit committee members experience turnover? Contemporary Accounting Research 33(1): 228-260.

Kacheimeier, S. J., T. Majors and M. G. Williamson. 2014. Does intent modify risk-based auditing? The Accounting Review (November): 2181-2201.

Kadous, K. 2000. The effects of audit quality and consequence severity on juror evaluations of auditor responsibility for plaintiff losses. The Accounting Review (July): 327-341.

Kadous, K. and M. Mercer. 2012. Can reporting norms create a safe harbor? Jury verdicts against auditor under precise and imprecise accounting standards. The Accounting Review (March): 565-587.

Kadous, K. and Y. Zhou. 2019. How does intrinsic motivation improve auditor judgment in complex audit tasks? Contemporary Accounting Research 36(1): 108-131.

Kadous, K., C. A. Proell, J. Rich and Y. Zhou. 2019. It goes without saying: The effects of intrinsic motivational orientation, leadership emphasis of intrinsic goals, and audit issue ambiguity on speaking up. Contemporary Accounting Research 36(4): 2113-2141.

Kadous, K., J. Leiby and M. E. Peecher. 2013. How do auditors weight informal contrary advice? The joint influence of advisor social bond and advice justifiability. The Accounting Review (November): 2061-2087.

Kadous, K., S. J. Kennedy and M. E. Peecher. 2003. The effect of quality assessment and directional goal commitment on auditor's acceptance of client-preferred accounting methods. The Accounting Review (July): 759-778.

Kaiser, J. G. 2019. Keynote address. The CPA Journal (February): 43-46.

Kalelkar, R. 2016. Audit committee diligence around initial audit engagement. Advances in Accounting: Incorporating Advances in International Accounting (33): 59-67.

Kalelkar, R. and S. Khan. 2016. CEO financial background and audit pricing. Accounting Horizons (September): 325-339.

Kallunki, J., J. P. Kallunki, L. Niemi, H. Nilsson and D. Aobdia. 2019. IQ and audit quality: Do smarter auditors deliver better audits? Contemporary Accounting Research 36(3): 1373-1416.

Kamath, R., T. Huang and R. A. Moroney. 2018. Auditor rotation and perceived competence and independence: The effect of fees and industry specialization. Journal of International Accounting Research 17(3): 153-175.

Kanagaretnam, K., G. V. Krishnan and G. J. Lobo. 2010. An empirical analysis of auditor independence in the banking industry. The Accounting Review (November): 2011-2046.

Kang, F. 2014. Founding family ownership and the selection of industry specialist auditors. Accounting Horizons (June): 261-276.

Kang, J. K., C. Lennox and V. Pandey. 2022. Client concerns about information spillovers from sharing audit partners. Journal of Accounting and Economics (February): 101434.

Kang, M., H. Y. Lee, V. Mande and Y. S. Woo. 2019. Audit firm attributes and auditor litigation risk. Abacus 55(4): 639-675.

Kang, Y. J. 2019. Are audit committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures? Accounting, Organizations and Society (77): 101051.

Kang, Y. J., A. J. Trotman and K. T. Trotman. 2015. The effect of an audit judgment rule on audit committee members' professional skepticism: The case of accounting estimates. Accounting, Organizations and Society (46): 59-76.

Kang, Y. J., M. D. Piercey and A. Trotman. 2020. Does an audit judgment rule increase or decrease auditors' use of innovative audit procedures? Contemporary Accounting Research 37(1): 297-321.

Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615.

Kanodia, C. S. 1985. Stochastic monitoring and moral hazard. Journal of Accounting Research (Spring): 175-193.

Kanter, H. A. 2017. Lessons to learn from SEC accounting and auditing enforcements. Journal of Accountancy (December): 26-30.

Kaplan, R. S. 1973. A stochastic model for auditing. Journal of Accounting Research (Spring): 38-46.

Kaplan, R. S. 1973. Statistical sampling in auditing with auxiliary information estimators. Journal of Accounting Research (Autumn): 238-258.

Kaplan, R. S. 1975. A synthesis. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 134-142.

Kaplan, R. S. 1975. Sample size computations for dollar-unit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 126-133.

Kaplan, S. E. 1985. The effect of combining compliance and substantive tasks on auditor consensus. Journal of Accounting Research (Autumn): 871-877.

Kaplan, S. E. 1988. An examination of the effect of presentation format on auditors' expected value judgments. Accounting Horizons (September): 90-95.

Kaplan, S. E. and D. D. Williams. 2012. The changing relationship between audit firm size and going concern reporting. Accounting, Organizations and Society 37(5): 322-341.

Kaplan, S. E. and D. D. Williams. 2013. Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review (January): 199-232.

Kaplan, S. E. and P. M. J. Reckers. 1985. An examination of auditor performance evaluation. The Accounting Review (July): 477-487.

Kaplan, S. E. and S. M. Whitecotton. 2001. An examination of auditor's reporting intentions when another auditor is offered client employment. Auditing: A Journal of Practice and Theory (March): 45-63.

Kaplan, S. E., K. Pany, J. Samuels and J. Zhang. 2012. An examination of anonymous and non-anonymous fraud reporting channels. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 88-95.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2010. The effect of social confrontation on individuals' intentions to internally report fraud. Behavioral Research In Accounting 22(2): 51-67.

Kapoor, G. and C. Valencia. 2013. Effective audit report writing: Following the objective-based approach. The CPA Journal (April): 36-39.

Karamanou, I. and N. Vafeas. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research (June): 453-486.

Karan, V., D. S. Kerr, U. S. Murthy and A. S. Vinze. 1996. Information technology support for collaborative decision making in auditing: An experimental investigation. Decision Support Systems 16(3): 181-194.

Karan, V., A. S. Vinze and U. S. Murthy 1995. Assessing the suitability of judgmental auditing tasks for expert systems development: An empirical approach. Expert Systems with Applications: An International Journal 9(4): 441-455.

Kari, L. K. and C. B. Levine. 2020. Audit partner identification and audit quality. Review of Accounting Studies 25(2): 778-809.

Kaufman, F and L. A. Schmidt. 1957. Auditing electronic records. The Accounting Review (January): 33-41.

Kausar, A., N. Shroff and H. White. 2016. Real effects of the audit choice. Journal of Accounting and Economics (August): 157-181.

Ke, B., C. S. Lennox and Q. Xin. 2015. The effect of China's weak institutional environment on the quality of Big 4 audits. The Accounting Review (July): 1591-1619.

Keim, M. T. and C. T. Grant. 2003. To tell or not to tell: An auditing case in ethical decision making and conflict resolution. Issues in Accounting Education (November): 397-407.

Keinath, A. K. and J. C. Walo. 2008. Audit committee responsibilities disclosed since Sarbanes-Oxley. The CPA Journal (June): 32-37.

Kell, W. G. 1968. Public accounting's irresistible force and immovable object. The Accounting Review (April): 266-273.

Keller, T. F. 1968. Discussion of the auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 18-22.

Kelly, K. and H. Tan. 2017. Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors. Accounting, Organizations and Society (56): 1-20.

Kelton, A. S. and N. R. Montague. 2018. The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional judgments. Accounting, Organizations and Society (65): 44-55.

Kennedy, D. B. and W. H. Shaw. 1991. Evaluating financial distress resolution using prior audit opinions. Contemporary Accounting Research 8(1): 97-114.

Kennedy, E. 2018. Martin Baumann named new IAASB chair. Strategic Finance (October): 9.

Kennedy, J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research (Autumn): 231-245.

Kennedy, J. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review (April): 249-273.

Kennedy, J. and M. E. Peecher. 1997. Judging auditors' technical knowledge. Journal of Accounting Research (Autumn): 279-293.

Kennedy, J., D. N. Kleinmuntz and M. E. Peecher. 1997. Determinants of the justifiability of performance in ill-structured audit tasks. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 105-123.

Kent, P. and R. Weber. 1998. Auditor expertise and the estimation of dollar error in accounts. Abacus 34(1): 120-139.

Kerler, W. A. III and D. M. Brandon. 2010. The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 246-258.

Kerr, D. S. and U. S. Murthy. 1994. Group decision support systems and cooperative learning in auditing: An experimental investigation. Journal of Information Systems (Fall): 85-96.

Kerr, D. S. and U. S. Murthy 2004. Divergent and convergent idea generation in teams: A comparison of computer-mediated and face-to-face communication Group Decision and Negotiation (July) 381-399.

Kessler, B. 2007. Fashioning a fraud. Journal of Accountancy (October): 60-63.

Ketz, J. E. 2020. The myth of auditor independence. The CPA Journal (February): 6-9.

Keune, M. B. and K. M. Johnstone. 2012. Materiality judgments and the resolution of detected misstatements: The role of managers, auditors, and audit committees. The Accounting Review (September): 1641-1677.

Keyser, J. D. 2020. A historical assessment of a key auditor independence policy: Auditing your own work. The Accounting Historians Journal 47(2): 11-20.

Keyser, J. D. 2021. The recurring debate in the United States over mandatory firm rotation. The Accounting Historians Journal 48(1): 15-29.

Keyser, J. D. 2022. Has the SEC ever been willing to accept qualified audit opinions for a GAAP departure? The Accounting Historians Journal 49(1): 29-37.

Keyser, J. D., J. L. Smith and N. M. Stephens. 2022. An audit quality inspection scandal: Ethical lapses in a misguided attempt to alleviate regulatory scrutiny. Issues in Accounting Education (May): 109-127.

Khalil, S. K., J. R. Cohen and G. M. Trompeter. 2011. Auditor resignation and firm ownership structure. Accounting Horizons (December): 703-727.

Khalil, S. K., J. R. Cohen and K. B. Schwartz. 2011. Client engagement risks and the auditor search period. Accounting Horizons (December): 685-702.

Khan, A. R., D. M. Hossain and J. Siddiqui. 2011. Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 125-131.

Khanna, S. 2018. Protecting against claims of failure to detect theft. Journal of Accountancy (July): 16-17.

Khoo, E. S., Y. Lim and G. S. Monroe. 2020. Audit committee members' reputation incentives and their effectiveness in monitoring the financial reporting process. Abacus 56(3): 348-406.

Khurana, I. K. and K. K. Raman. 2004. Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: Evidence from Anglo-American countries. The Accounting Review (April): 473-495.

Khurana, I. K. and R. Zhong. 2021. Bank audit regulations and reporting quality. Journal of International Accounting Research 20(3): 81-116.

Khurana, I. K., N. G. Lundstrom and K. K. Raman. 2021. PCAOB inspections and the differential audit quality effect for Big 4 and non-Big 4 US. auditors. Contemporary Accounting Research 38(1): 376-411.

Kida, T. 1980. An investigation into auditors' continuity and related qualification judgments. Journal of Accounting Research (Autumn): 506-523.

Kida, T. 1984. The effect of causality and specificity on data use. Journal of Accounting Research (Spring): 145-152.

Kida, T. 1984. The impact of hypothesis-testing strategies on auditors' use of judgment data. Journal of Accounting Research (Spring): 332-340.

Kim, D. 2006. Capital budgeting for new projects: On the role of auditing in information acquisition. Journal of Accounting and Economics (September): 257-270.

Kim, J., A. I. Nicolaou and M. A. Vasrhelyi. 2013. The impact of enterprise resource planning (ERP) systems on the audit report lag. Journal of Emerging Technologies in Accounting (10): 63-88.

Kim, J., D. A. Simunic, M. T. Stein and C. H. Yi. 2011. Voluntary audits and the cost of debt capital for privately held firms: Korean evidence. Contemporary Accounting Research 28(2): 585-615.

Kim, J., X. Liu and L. Zheng. 2012. The impact of mandatory IFRS adoption on audit fees: Theory and evidence. The Accounting Review (November): 2061-2094.

Kim, J. W., J. Lim and K. Yoon. 2020. Shareholder wealth effects on audit data analytics announcements. Accounting Horizons (December): 125-142.

Kim, M. 2021. Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover. Advances in Accounting: Incorporating Advances in International Accounting (54): 100549.

Kim, S. and A. Klein. 2017. Did the 1999 NYSE and NASDAQ listing standard changes on audit committee composition benefit investors? The Accounting Review (November): 187-212.

Kim, Y. and M. S. Park. 2006. Auditor changes and the pricing of seasoned equity offers. Accounting Horizons (December): 333-349.

Kim, Y. and M. S. Park. 2014. Real activities manipulation and auditors' client-retention decisions. The Accounting Review (January): 367-401.

Kim, Y., H. Li and S. Li. 2015. CEO equity incentives and audit fees. Contemporary Accounting Research 32(2): 608-638.

King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review (April): 265-284.

King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").

King, R. R. and R. Schwartz. 2000. An experimental investigation of auditors' liability: Implications for social welfare and exploration of deviations from theoretical predictions. The Accounting Review (October): 429-451.

King, R. R., S. M. Davis and N. Mintchik. 2012. Mandatory disclosure of the engagement partner's identity: Potential benefits and unintended consequences. Accounting Horizons (September): 533-561.

Kinicki, A. J., J. E. Heyl and T. E. Callarman. 1986. Assessing the validity of the Cox, Zmud, and Clark material-requirements-planning audit instrument. The Academy of Management Journal 29(3): 633-641.

Kinney, W. R. Jr. 1972. The auditor's sampling objectives: Four or two? Journal of Accounting Research (Autumn): 407-412.

Kinney, W. R. Jr. 1975. A decision-theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132.

Kinney, W. R. Jr. 1975. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 14-29.

Kinney, W. R. Jr. 1978. ARIMA and regression in analytical review: An empirical test. The Accounting Review (January): 48-60.

Kinney, W. R. Jr. 1979. Integrating audit tests: Regression analysis and partitioned dollar-unit sampling. Journal of Accounting Research (Autumn): 456-475.

Kinney, W. R. Jr. 1979. The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 148-165.

Kinney, W. R. Jr. 1986. Audit technology and preferences for auditing standards. Journal of Accounting and Economics (March): 73-89.

Kinney, W. R. Jr. 1994. Audit litigation research: Professional help is needed. Accounting Horizons (June): 80-86.

Kinney, W. R. Jr. 1999. Auditor independence: A burdensome constraint or core value? Accounting Horizons (March): 69-75.

Kinney, W. R. Jr. 2015. Discussion of "Does the identity of engagement partner matter? An analysis of audit partner reporting decisions." Contemporary Accounting Research 32(4): 1479-1488.

Kinney, W. R. Jr. and A. D. Bailey, Jr. 1976. Regression analysis as a means of determining audit sample size: A comment. The Accounting Review (April): 396-401.

Kinney, W. R. Jr. and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285.

Kinney, W. R. Jr. and G. L. Salamon. 1982. Regression analysis in auditing: A comparison of alternative investigation rules. Journal of Accounting Research (Part I, Autumn): 350-366.

Kinney, W. R. Jr. and R. Libby. 2002. The relation between auditors' fees for nonaudit services and earnings management: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 107-114.

Kinney, W. R. Jr. and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review (January): 55-69.

Kinney, W. R. Jr., G. L. Salamon and W. C. Uecker. 1986. Computer Assisted Analytical Review System. Accounting Education Series (7). American Accounting Association.

Kinney, W. R. Jr., R. D. Martin and M. L. Shepardson. 2013. Reflections on a decade of SOX 404(b) audit production and alternatives. Accounting Horizons (December): 799-813.

Kinney, W. R. Jr., Z. Palmrose and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research (June): 561-588.

Kirk, D. J. 2000. Experiences with the public oversight board and corporate audit committees. Accounting Horizons (March): 103-111.

Kirkham, E. J. and C. J. Gaa. 1939. Is there a theory basis for audit procedure? The Accounting Review (June): 139-146.

Kirkland, S. D. 2015. Helping S corporations avoid unreasonable compensation audits. Journal of Accountancy (June): 54-56, 58, 60.

Kirkos, E., C. Spathis and Y. Manolopoulos. 2007. Data mining techniques for the detection of fraudulent financial statements. Expert Systems with Applications 32 (4), 995-1003.

Kirkos, E., C. Spathis, A. Nanopoulos and Y. Manolopoulos. 2007. Identifying qualified auditors' opinions: A data mining approach. Journal of Emerging Technologies in Accounting (4): 183-197.

Kirsch, R. J., P. E. Leathers and K. C. Snead. 1993. Student versus recruiter perceptions of the importance of staff auditor performance variables. Accounting Horizons (December): 58-69.

Kissinger, J. N. 1977. A general theory of evidence as the conceptual foundation in auditing theory: Some comments and extensions. The Accounting Review (April): 322-339.

Kissinger, J. N. 1988. Adapting Coopers & Lybrand's pre-audit accounting software to a floppy disk environment. Journal of Information Systems (Spring): 87-93.

Klassen, K. J., P. Lisowsky and D. Mescall. 2016. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. The Accounting Review (January): 179-205.

Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics (August): 375-400.

Klein, A. 2002. Economic determinants of audit committee independence. The Accounting Review (April): 435-452.

Klein, A. 2018. Questioning the effectiveness of independent audit committees: Does the current regulatory regime improve reporting quality? The CPA Journal (March): 30-36.

Klein, R. 2015. How to avoid or minimize fraud exposures. The CPA Journal (March): 6-8.

Kleinman, G. and A. Anandarajan. 2011. Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education 29(1): 37-49.

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 26(1): 25-37.

Knapp, M. C. 1985. Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review (April): 202-211.

Knapp, M. C. 1987. An empirical study of audit committee support for auditors involved in technical disputes with client management. The Accounting Review (July): 578-588.

Knapp, M. C. and C. A. Knapp. 2012. Cognitive biases in audit engagements: Errors in judgment and strategies for prevention. The CPA Journal (June): 40-45.

Knapp, M. C. and C. A. Knapp. 2015. The Le-Natures Inc. Fraud - What happened and why. IMA Educational Case Journal 8(4): 1-6.

Knechel, W. R. 1988. The effectiveness of statistical analytical review as a substantive auditing procedure: A simulation analysis. The Accounting Review (January): 74-95.

Knechel, W. R. 2000. Behavioral research in auditing and its impact on audit education. Issues in Accounting Education (November): 695-712.

Knechel, W. R. 2007. The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society 32(4-5): 383-408.

Knechel, W. R. 2021. The future of assurance in capital markets: Reclaiming the economic imperative of the auditing profession. Accounting Horizons (March): 133-151.

Knechel, W. R. and D. Snowball. 1987. Accounting internships and subsequent academic performance: An empirical study. The Accounting Review (October): 799-807.

Knechel, W. R. and D. Williams. 2023. The effect of client industry agglomerations on auditor industry specialization. Journal of Accounting Research (December): 1771-1825.

Knechel, W. R. and H. J. Park. 2022. Audit firm political connections and PCAOB inspection reports. Accounting, Organizations and Society (100): 101335.

Knechel, W. R. and J. Leiby. 2016. If you want my advice: Status motives and audit consultations about accounting estimates. Journal of Accounting Research (December): 1331-1364.

Knechel, W. R. and W. F. Messier Jr. 1990. Sequential auditor decision making: Information search and evidence evaluation. Contemporary Accounting Research 6(2): 386-406.

Knechel, W. R., A. Vanstraelen and M. Zerni. 2015. Does the identity of engagement partners matter? An analysis of audit partner reporting decisions. Contemporary Accounting Research 32(4): 1443-1478.

Knechel, W. R., E. Thomas and M. Driskill. 2020. Understanding financial auditing from a service perspective. Accounting, Organizations and Society (81): 101080.

Knechel, W. R., J. Mao, B. Qi and Z. Zhuang. 2021. Is there a brain drain in auditing? The determinants and consequences of auditors leaving public accounting. Contemporary Accounting Research 38(4): 2461-2495.

Knechel, W. R., P. Rouse and C. Schelleman. 2009. A modified audit production framework: Evaluating the relative efficiency of audit engagements. The Accounting Review (September): 1607-1638.

Knechel, W. R., S. E. Salterio and N. Kochetova-Kozloski. 2010. The effect of benchmarked performance measures and strategic analysis on auditors’ risk assessments and mental models. Accounting, Organizations and Society 35(3): 316-333.

Kneer, D. C. 1984. The teaching of an effective and efficient audit strategy. Issues in Accounting Education: 121-135.

Knoblett, J. A. 1970. The applicability of Bayesian statistics in auditing. Decision Sciences 1(3-4): 423-440.

Koch, C. and S. E. Salterio. 2017. The effects of auditor affinity for client and perceived client pressure on auditor proposed adjustments. The Accounting Review (September): 117-142.

Kochetova-Kozloski, N., W. F. Messier Jr. and A. Eilifsen. 2011. Improving auditors’ fraud judgments using a frequency response mode. Contemporary Accounting Research 28(3): 837-858.

Kogan, A. and C. Yin. 2021. Privacy-preserving information sharing within and audit firm. Journal of Information Systems (Summer): 243-268.

Kogan, A., B. W. Mayhew and M. A. Vasarhelyi. 2019. Audit data analytics research - An application of design science methodology. Accounting Horizons (September): 69-73.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1999. Continuous online auditing: A program of research. Journal of Information Systems (Fall): 87-103.

Koh, K., L. Li, X. Liu and C. Wang. 2023. The effect of audit partner diversity on audit quality: Evidence from China. Abacus 59(1): 340-380.

Kohlbeck, M. and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900-928.

Kohlbeck, M., T. Smith and A. Valencia. 2017. Auditors and net transfers of level 3 fair-value financial instruments. Advances in Accounting: Incorporating Advances in International Accounting (36): 27-39.

Kohlbeck, M. J., J. R. Cohen and L. L. Holder-Webb. 2009. Auditing intangible assets and evaluating fair market value: The case of reacquired franchise rights. Issues in Accounting Education (February): 45-61. (Case study).

Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.

Kokina, J. and T. H. Davenport. 2017. The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting 14(1): 115-122.

Koonce, L. 1992. Explanation and counterexplanation during audit analytical review. The Accounting Review (January): 59-76.

Koonce, L., U. Anderson and G. Marchant. 1995. Justification of decisions in auditing. Journal of Accounting Research (Autumn): 369-384.

Kopetzky, M. K. 2008. The fraud factor. The CPA Journal (April): 62-65.

Koreff, J., M. Weisner and S. G. Sutton. 2021. Data analytics (ab) use in healthcare fraud audits. International Journal of Accounting Information Systems (42): 100523.

Kornish, L. J. and C. B. Levine. 2004. Discipline and common agency: The case of audit and nonaudit services. The Accounting Review (January): 173-200.

Koskivaara, E. and B. Back. 2007. Artificial neural network assistant (ANNA) for continuous auditing and monitoring of financial data. Journal of Emerging Technologies in Accounting (4): 29-45.

Kovar, S. E. 2002. Discussion of An experimental examination of alternative forms of web assurance for business-to-consumer e-commerce. Journal of Information Systems (Spring Supplement): 59-63.

Kovar, S. E., K. G. Burke and B. R. Kovar. 2000. Consumer responses to the CPA WEBTRUST assurance. Journal of Information Systems (Spring): 17-35.

Kowaleski, Z. T., B. W. Mayhew and A. C. Tegeler. 2018. The impact of consulting services on audit quality: An experimental approach. Journal of Accounting Research (May): 673-711.

Koziel, M. 2017. 4 strategies for efficient, effective audit documentation: Smart planning and standardized procedures can aid in compliance. Journal of Accountancy (November): 26-28.

Krahel, J. P. and W. R. Titera. 2015. Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons (June): 409-422.

Kramer, B. K. P. 2009. Rooting out fraud in your organization. Management Accounting Quarterly (Summer): 1-16.

Kranacher, M. 2008. The future of Sarbanes-Oxley. The CPA Journal (October): 16-21.

Kranacher, M., B. W. Morris, T. A. Pearson and R. A. Riley Jr. 2008. A model curriculum for education in fraud and forensic accounting. Issues in Accounting Education (November): 505-519.

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