Auditing Bibliography Q-Z

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

Quadackers, L., T. Groot and A. Wright. 2014. Auditors' professional skepticism: Neurtrality versus presumptive doubt. Contemporary Accounting Research 31(3): 639-657.

Quinn, L. R. 2002. Strengthening the role of the audit committee. Strategic Finance (December): 42-47.

Quinn, L. R. 2002. Tension? Strategic Finance (August): 29-35. (What is the role of the internal auditor? What is quality accounting? Discussion of the strain after the Enron and WorldCom scandals).

Rachel, N. N. 1965. Auditing fund-raising campaigns. Management Accounting (October): 52-54.

Radcliffe, V. S. 1998. Efficiency audit: An assembly of rationalities and programmes. Accounting, Organizations and Society 23(4): 377-410.

Radcliffe, V. S. 1999. Knowing efficiency: The enactment of efficiency in efficiency auditing. Accounting, Organizations and Society 24(4): 333-362.

Radcliffe, V. S. 2010. Discussion of "The world has changed - Have analytical procedure practices?" Contemporary Accounting Research 27(2): 701-709.

Radcliffe, V. S. 2012. The election of auditors in government: A study of politics and the professional. Accounting and the Public Interest (12): 38-61.

Radhakrishnan, S. 1999. Investors' recovery friction and auditor liability rules. The Accounting Review (April): 225-240.

Radigan, J. 2020. How to incorporate AI into your audit. Journal of Accountancy (September): 71, 73, 76-77.

Radigan, J. 2021. Quality audits amid chaos. Journal of Accountancy (March): 10.

Radin, A. J. 2008. A practical approach to finding management override. The CPA Journal (October): 6-9.

Radin, A. J. 2012. PCAOB proposal for greater disclosure from auditors. The CPA Journal (January): 11-14.

Radin, A. J. 2018. Are audit committees worth the cost? The CPA Journal (August): 10-11.

Radin, A. J. 2019. Assurance attestation statements on sustainability reports. The CPA Journal (July): 6-8.

Radin, A. J. and M. E. Katowitz. 2013. Should auditors opine on going concern? The CPA Journal (October): 6-9.

Radin, A. J. and M. E. Katowitz. 2016. Have audits become too inefficient and expensive? The CPA Journal (February): 18-23.

Raghunandan, K. and D. V. Rama. 2007. Determinants of audit committee diligence. Accounting Horizons (September): 265-279.

Raghunandan, K., D. V. Rama and W. N. Riccardi. 2019. Audits of the largest clients by industry. Advances in Accounting: Incorporating Advances in International Accounting (47): 100435.

Raghunandan, K., R. A. Grimlund and A. Schepanski. 1991. Auditor evaluation of loss contingencies. Contemporary Accounting Research 7(2):549-569.

Raghunandan, K., W. J. Read and D. V. Rama. 2001. Audit committee composition, "Gray Directors," and interaction with internal auditing. Accounting Horizons (June): 105-118.

Raghunandan, K., W. J. Read and J. S. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons (September): 223-234.

Raghunathan, B. 1991. Premature signing-off on audit procedures: An analysis. Accounting Horizons (June): 71-79.

Ragones, E. J. 2002. Discussion of investigating the impact of auditor-provided systems reliability assurance on potential service recipients. Journal of Information Systems (Spring Supplement): 89.

Ragothaman, S. C., W. Wilcox and T. L. Davies. 2003. Garbage In, Garbage Out Waste Disposal Incorporated: An audit case. Issues in Accounting Education (August): 307-316.

Raiborn, C., J. B. Butler and L. Zelazny. 2013. Standard costing variances: Potential red flags of fraud? Cost Management (May/June): 16-27.

Raiborn, C., J. B. Butler, N. H. Cannon and R. F. Young. 2015. Trust may breed trouble - Fraud opportunities and ethics at Saintly Church. IMA Educational Case Journal 8(4): 1-5.

Rajgopal, S., S. Srinivasan and X. Zheng. 2021. Measuring audit quality. Review of Accounting Studies 26(2): 559-619.

Ralf, E. and A. Wagenhofer. 2019. Effects of increasing enforcement on financial reporting quality and audit quality. Journal of Accounting Research (March): 121-168.

Rama, D. V. and W. J. Read. 2006. Resignations by the big 4 and the market for audit services. Accounting Horizons (June): 97-109.

Ramage, J. G., A. M. Krieger and L. L. Spero. 1979. An empirical study of error characteristics in audit populations. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 72-102.

Ramage, J. G., A. M. Krieger and L. L. Spero. 1979. [Discussion of an empirical study of error characteristics in audit populations]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 111-113.

Ramamoorti, S. 2008. The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in Accounting Education (November): 521-533.

Ramamoorti, S. 2018. Discussion of: Economic analysis of proposed PCAOB standards: Finding a path forward. Accounting Horizons (June): 201-209.

Ramamoorti, S. and B. J. Epstein. 2016. When reckless executives become dangerous fraudsters. The CPA Journal (November): 6-10.

Raman, K. K. and E. R. Wilson. 1994. Governmental audit procurement practices and seasoned bond prices. The Accounting Review (October): 517-538.

Ramos, M. 2004. How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control. John Wiley & Sons.

Ramos, M. 2009. Risk-based audit best practices. Journal of Accountancy (December): 32-38.

Rampulla, R. 2012. Gaming Audit & Accounting Guide. AICPA.

Ramsay, R. J. 1994. Senior/manager differences in audit workpaper review performance. Journal of Accounting Research (Spring): 127-135.

Ranasinghe, T., L. Yi and L. Zhou. 2023. Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry. Review of Accounting Studies 28(2): 1107-1139.

Rankin, L. J. 1984. The development of compilations and reviews. The Accounting Historians Journal 11(1): 63-82.

Raphae, J. 2017. Rethinking the audit. Journal of Accountancy (April): 28-32.

Raschke, R. L., A. Saiewitz, P. Kachroo and J. B. Lennard. 2018. AI-enhanced audit inquiry: A research note. Journal of Emerging Technologies in Accounting 15(2): 111-116.

Rau, S. E. and D. V. Moser. 1999. Does performing other audit tasks affect going-concern judgments? The Accounting Review (October): 493-508.

Rawlings, A. L. 1916. County audits. Journal of Accountancy (August): 112-121.

Ray, J. C. 1966. Graphic presentation of audit reports. The Accounting Review (January): 134-138.

Rea, G. 1920. Municipal accounts - Their preparation and audit. Journal of Accountancy (March): 161-170.

Read, W. J. and A. Yezegel. 2018. Going-concern opinion decisions on bankrupt clients: Evidence of long-lasting auditor conservatism? Advances in Accounting: Incorporating Advances in International Accounting (40): 20-26.

Read, W. J., D. V. Rama and K. Raghunandan. 2004. Local and regional audit firms and the market for SEC audits. Accounting Horizons (December): 241-254.

Reason, T. 2010. Auditing your auditor. CFO (April): 36-42 .

Rechtman, Y. 2009. Evaluating software risk as part of a financial audit. The CPA Journal (June): 68-71.

Rechtman, Y. and G. Gabriele III. 2016. Technology, risk management, and the audit process managing new acquisitions in the restarted economy. The CPA Journal (May): 16-21.

Rechtman, Y. M. 2017. The future of two-factor authentication. The CPA Journal (August): 14.

Rechtman, Y. M. 2020. The past, present, and future of forensic accounting. The CPA Journal (March): 10-12.

Rechtman, Y. M. 2021. Can robotic process automation improve quality control in audits? The CPA Journal (August/September): 69-72.

Reffett, A. B. 2010. Can identifying and investigating fraud risks increase auditors' liability? The Accounting Review (November): 2145-2167.

Regan, G. and K. Rivera. 2009. Selecting the right investigative resource. Journal of Accountancy (December): 40-45.

Reichelt, K. and D. Wang. 2010. National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research (June): 647-686.

Reid, L. C. and J. V. Carcello. 2017. Investor reaction to the prospect of mandatory audit firm rotation. The Accounting Review (January): 183-211.

Reid, L. C., J. V. Carcello, L. Chan, T. L. Neal and J. R. Francis. 2019. Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom. Contemporary Accounting Research 36(3): 1501-1539.

Reidenbach, M. and P. Wang. 2021. Heartland payment systems: Cybersecurity impact on audits and financial statement contingencies. Issues in Accounting Education (May): 93-109.

Reimers, J. L. and S. A. Butler. 1992. The effect of outcome knowledge on auditor's judgmental evaluations. Accounting, Organizations and Society 17(2): 185-194.

Reinmuth, J. E. 1972. Comments on "The application of Bayesian statistics in auditing". Decision Sciences 3(3): 139-141.

Reinstein, A. and S. L. Tate. 2016. Auditors' and management's new approach regarding the going concern assessment. The CPA Journal (February): 50-53.

Reinstein, A., G. W. Hepp and T. R. Weirich. 2018. Auditors' increased responsibilities under the PCAOB's new audit reporting standards: Communicating critical audit matters. The CPA Journal (February): 42-47.

Reinstein, A., N. T. Churyk and S. L. Tate. 2018. Analyzing pedagogical approaches used in second auditing courses. Advances in Accounting: Incorporating Advances in International Accounting (42): 110-124.

Reisch, J. T. 1999. Broadnax Minerals Company: A case study on auditors' responsibilities. Issues in Accounting Education (November): 589-612.

Reneau, J. H. 1978. CAV bounds in dollar unit sampling: Some simulation results. The Accounting Review (July): 669-680.

Reves, W. F. 1946. The human side of auditing. The Accounting Review (January): 82-84.

Revzan, H. A. 1984. A guide to auditing insurance programs. Management Accounting (April): 53-57.

Reynolds, J. K. and J. R. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics (December): 375-400.

Rezaee, Z. 1993. Careers in fraud investigation. Management Accounting (June): 46-47.

Rhoades, S. C. 1999. The impact of multiple component reporting on tax compliance and audit strategies. The Accounting Review (January): 63-85.

Riccardi, W. N., D. V. Rama and K. Raghunandan. 2018. Regulatory quality and global specialist auditor fee premiums. Auditing: A Journal of Practice & Theory 37(3): 191-210.

Ricchiute, D. N. 1984. An empirical assessment of the impact of alternative task presentation modes on decision-making research in auditing. Journal of Accounting Research (Spring): 341-350.

Ricchiute, D. N. 1999. The effect of audit seniors' decisions on working paper documentation and on partners' decisions. Accounting, Organizations and Society 24(2): 155-171.

Ricci, M. A. 2022. How better client service performance affects auditors willingness to challenge management's preferred accounting. Accounting, Organizations and Society (103): 101377.

Rich, J. S., I Soloman and K. T. Trotman. 1997. The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society 22(5): 481-505.

Richardson, A. J. 2001. The Canadian audit market in the first half of the twentieth century. The Accounting Historians Journal 28(2): 109-139.

Richardson, A. J. 2006. Auditor switching and the great depression. The Accounting Historians Journal 33(2): 39-62.

Richardson, A. P. 1913. Canadian bank audits. Journal of Accountancy (October): 309-310.

Richardson, A. P. 1913. Canadian Bank audits. Journal of Accountancy (January): 61-61.

Richardson, A. P. 1913. Railway audits and the interstate commerce commission. Journal of Accountancy (November): 371-373.

Richardson, A. P. 1915. Because unaudited. Journal of Accountancy (February): 141-142.

Richardson, A. P. 1918. Election of auditors. Journal of Accountancy (January): 54-56.

Richardson, A. P. 1919. Professional ethics, Tax return makers, Efficiency, Value of audited statements, Auditor's certificates. Journal of Accountancy (December): 451-457.

Richardson, A. P. 1921. Displacing the auditor. Journal of Accountancy (August): 128-130.

Richardson, R. C. 2004. Thinking outside of the box (of wine, that is): An exercise in independence. Issues in Accounting Education (August): 363-367. (Related to auditor independence).

Richardson, S. A. 2005. Discussion of Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. Journal of Accounting Research (May): 335-342.

Ricchiute, D. N. 1992. Working-paper order effects and auditors' going-concern decisions. The Accounting Review (January): 46-58.

Richardson, A. J. 2009. Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting. Accounting, Organizations and Society 34(5): 571-588.

Richardson, A. P. 1917. The Federal Reserve Board and audits. Journal of Accountancy (June): 452-454.

Ridilla, R. A. 1959. A simplified statistical technique for use in verifying accounts receivable. The Accounting Review (October): 547-554.

Ridilla, R. A. 1960. A simplified statistical technique for use in verifying accounts receivable: A rejoinder. The Accounting Review (April): 218-222.

Ries, R. 2018. What is the 'cost' of audit committees? The CPA Journal (December): 24-25.

Riley, M. E. and W. R. Pasewark. 2009. Assessing the allowance for doubtful accounts. Journal of Accountancy (September): 40-46.

Rittenberg, L. E. and B. J. Schwieger. 2003. Auditing Concepts for a Changing Environment with IDEA Software, 4e. South-Western Publishing.

Rixom, B. A. and D. Plumlee. 2023. Eliciting deliberate and implemental mindsets in audit planning. Contemporary Accounting Research 40(3): 1856-1880.

Roberts, C. C. 1922. Planning an audit of an industrial company. Journal of Accountancy (April): 241-252.

Roberts, D. M. 1975. Discussion of the real risks in audit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 92-94.

Roberts, D. M. 1979. Discussion of auditing: Incentives and truthful reporting. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 30-32.

Roberts, R. W., G. W. Glezen and T. W. Jones. 1990. Determinants of auditor change in the public sector. Journal of Accounting Research (Spring): 220-228.

Robertson, J. C. 1988. Analysts' reactions to auditors' messages in qualified reports. Accounting Horizons (June): 82-89.

Robertson, J. C. 2010. The effects of ingratiation and client incentive on auditor judgment. Behavioral Research In Accounting 22(2): 69-86.

Robertson, J. C. and R. Rouse. 1994. Substantive audit sampling - The challenge of achieving efficiency along with effectiveness. Accounting Horizons (March): 35-44.

Robertson, J. C. and R. W. Clarke. 1971. Verification of management representations: A first step toward independent audits of management. The Accounting Review (July): 562-571.

Robertson, J. C. and R. W. Houston. 2010. Investors expectations of the improvement in the credibility of audit opinions following PCAOB inspection reports with identified deficiencies. Accounting and the Public Interest (10): 36-56.

Robertson, J. C., C. M. Stefaniak and R. W. Houston. 2014. Do PCAOB inspection reports influence corporate executives' perceptions of audit quality and the likelihood of switching auditors? Accounting and the Public Interest (14): 48-71.

Robin, A., Q. Wu and H. Zhang. 2017. Auditor quality and debt covenants. Contemporary Accounting Research 34(1): 154-185.

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 32(4-5): 409-438.

Rodi, J. 2020. Prioritizing the audit committee agenda. The CPA Journal (February): 10-11.

Rogers, C. 2006. Continuous monitoring of business controls: A pilot implementation of a continuous auditing system at Siemens: Discussant's comments. International Journal of Accounting Information Systems 7(2): 167-169.

Rogers, C. 2016. How audit committees can help deter fraud. Journal of Accountancy (May): 20-21.

Rogow, R. B. and Z. Rezaee. 1990. Governmental accounting and auditing: Recent developments leading toward professional certification. Accounting Horizons (March): 51-63.

Romanus, R. N., J. J. Maher and D. M Fleming. 2008. Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons (December): 389-413.

Romney, M. B., W. S. Albrecht and D. J. Cherrington. 1980. Red-flagging the white collar criminal. Management Accounting (March): 51-54, 57. (Note & list of Red Flags).

Rood, D. K. 2021. Advice from the experts: Defending audit claims. Journal of Accountancy (January): 12-13.

Rosario, R. R., S. M. Holl and C. Ethridge. 2005. Stay out of trouble. Journal of Accountancy (August): 67-73. (Practice management and audit standards).

Rose, A. M., J. M. Rose and M. Dibben. 2010. The effects of trust and management incentives on audit committee judgments. Behavioral Research In Accounting 22(2): 87-103.

Rose, A. M., J. M. Rose, K. Rotaru, K. Sanderson and J. C. Thibodeau. 2022. Effects of data visualization choices on psychophysiological responses, judgment, and audit quality. Journal of Information Systems (Spring): 53-79.

Rose, A. M, J. M. Rose, K. Sanderson and J. C. Thibodeau. 2017. When should audit firms introduce analyses of big data into the audit process? Journal of Information Systems (Fall): 81-99.

Rose, B. 1923. Responsibility of auditors. Journal of Accountancy (May): 335-342.

Rosenthal, C. L. and F. Komarow. 2016. New York residency audits and the enhanced utilization of electronic data records. The CPA Journal (November): 60-61.

Roshwalb, A. and R. L. Wright. 1991. Using information in addition to book value in sample designs for inventory cost estimation. The Accounting Review (April): 348-360.

Ross, A. A. Jr. 1906. Bank examinations. Journal of Accountancy (January): 215-222.

Rothenberg, N. R. 2020. Auditor reputation concerns, legal liability, and standards. The Accounting Review (May): 371-391.

Rottkamp, D. M. and V. M. Gordon. 2022. Keys to successful remote audits of not-for-profit organizations.  The CPA Journal (March/April): 40-45.

Rowe, R. 2008. Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”. International Journal of Accounting Information Systems 9(2): 127-129.

Rowe, S. P. 2019. Auditors' comfort with uncertain estimates: More evidence is not always better. Accounting, Organizations and Society (76): 1-11.

Roybark, H. M. 2008. Educational interventions for teaching the new auditor independence rules. Journal of Accounting Education 26(1): 1-29.

Roybark, H. M. 2009. PCAOB inspection report card. The CPA Journal (February): 65-69.

Roybark, H. M. 2009. Why wasn't Madoff's auditor peer reviewed or inspected. The CPA Journal (May): 56-57.

Rozario, A. M. and C. Thomas. 2019. Reengineering the audit with blockchain and smart contracts. Journal of Emerging Technologies in Accounting 16(1): 21-35.

Rubin, M. A. 1988. Municipal audit fee determinants. The Accounting Review (April): 219-236.

Ruckstell, J. R. 1916. A limited audit. Journal of Accountancy (September): 190-195.

Ruhnka, J. and J. W. Bagby. 2008. Forensic implications of metadata in electronic files. The CPA Journal (June): 68-71.

Rummell, J. E., F. T. DeZoort and D. R. Hermanson. 2019. Does audit firm tenure matter to audit committee members? Evidence from an accounting dispute. Accounting Horizons (June): 25-41.

Russell, W. 2000. When seconds matter. Strategic Finance (May): 62-66. (Reducing the time required for consolidations, annual audits, and foreign exchange calculations).

Ryder, P. A. 1981. Comments on Wolf's "The nature of managerial work" The case for unobstrusive measures revisited. The Accounting Review (October): 967-970.

Saadullah, S. M. and N. Elsayed. 2020. An audit simulation of the substantive procedures in the revenue process - A teaching case incorporating Bloom's taxonomy. Journal of Accounting Education (52): 100678.

Saeedi, A. 2021. Audit opinion prediction: A comparison of data mining techniques. Journal of Emerging Technologies in Accounting 18(2): 125-147.

Saiewitz, A. and E. Wang. 2020. Using cultural mindsets to reduce cross-national auditor judgment differences. Contemporary Accounting Research 37(3): 1854-1881.

Saiewitz, A. and T. Kida. 2018. The effects of an auditor's communication mode and professional tone on client responses to audit inquiries. Accounting, Organizations and Society (65): 33-43.

Saito, Y. and C. S. McIntosh. 2010. The economic value of auditing and its effectiveness in public school operations. Contemporary Accounting Research 27(2): 639-667.

Salsbery, N. D. 2022. Fraud is suspected: Now what? Journal of Accountancy (August): 1-6.

Salterio, S. 1996. The effects of precedents and client position on auditors' financial accounting policy judgment. Accounting, Organizations and Society 21(5): 467-486.

Salterio, S. and L. Koonce. 1997. The persuasiveness of audit evidence: The case of accounting policy decisions. Accounting, Organizations and Society 22(6): 573-587.

Salterio, S. E., K. Hoang and Y. Luo. 2021. Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers. Accounting, Organizations and Society (94): 101265.

Sampson, W. C. and M. J. Olan. 1992. An innovation in auditing: Matrix summaries of journal entries. Abacus 28(2): 133-141.

Samsonova-Taddei, A. 2013. Social relations and the differential local impact of global standards: The case of international standards on auditing. Abacus 49(4): 506-538.

Samsonova-Taddei, A. and C. Humphrey. 2015. Risk and the construction of a European audit policy agenda: The case of auditor liability. Accounting, Organizations and Society (41): 55-72.

Samuels, J. A. and K. R. Pope. 2014. Are organizations hindering employee whistleblowing? Attention to detail is essential in implementing effective fraud reporting programs. Journal of Accountancy (December): 42-44.

Samuelson, A. T. 1962. The fundamental function of auditing. N.A.A. Bulletin (July): 35-36.

Sanchez, M. H., C. P. Agoglia and R. C. Hatfield. 2007. The effect of auditors' use of reciprocity-based strategy on auditor-client negotiations. The Accounting Review (January): 241-263.

Sanchez, M. H., K. F. Brown and C. P. Agoglia. 2007. Consideration of control environment and fraud risk: A set of instructional exercises. Journal of Accounting Education 25(4): 207-221.

Santay, M. 2019. What's happening at the Auditing Standards Board. The CPA Journal (February): 24-27.

Sarna, D. E. Y. 2010. History of Greed: Financial Fraud from Tulip Mania to Bernie Madoff. Wiley.

Sauls, E. 1972. Nonsampling errors in accounts receivable confirmation. The Accounting Review (January): 109-115.

Scarbrough, D. P., D. V. Rama and K. Raghunandan. 1998. Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons (March): 51-62.

Schaefer, H. P. 1957. Comments on the audits of school districts. The Accounting Review (July): 428-430.

Scarinci, C. 2017. How to prepare for the annual review of your employee retirement plan: Scrutinize these key areas to reduce the risk of errors, misunderstandings, or breaches of fiduciary duty. Journal of Accountancy (November): 30-33.

Schatzberg, J. W. 1990. A laboratory market investigation of low balling in audit pricing. The Accounting Review (April): 337-362.

Scheiner, J. H. 1984. An empirical assessment of the impact of SEC nonaudit service disclosure requirements on independent auditors and their clients. Journal of Accounting Research (Autumn): 789-797.

Scheiner, J. H. and J. E. Kiger. 1982. An empirical investigation of auditor involvement in non-audit services. Journal of Accounting Research (Part I, Autumn): 482-496.

Scheiner, J. H. and J. E. Kiger. 1983. Generalized audit software: A classroom approach. Issues in Accounting Education: 123-131.

Schilder, A. 1996. Review of Auditing into the twenty-first century. Accounting Horizons (March): 125-129.

Schilder, A. 1996. Research opportunities in auditing in the European Union. Accounting Horizons (December): 98-108.

Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. 2nd edition. McGraw Hill. (Summary).

Schlueter, E. L. 1958. Quality source data through factory auditing on a statistical basis. N.A.A. Bulletin (December): 49-56.

Schmidt, J. J. 2012. Perceived auditor independence and audit litigation: The role of nonaudit services fees. The Accounting Review (May): 1033-1065.

Schmidt, P. J., J. T. Wood and S. V. Grabski. 2016. Business in the cloud: Research questions on governance, audit, and assurance. Journal of Information Systems (Fall): 173-189.

Schmutte, J. and J. R. Duncan. 2009. Professional judgment: A model for accounting and auditing decisions. The CPA Journal (September): 32-35.

Schmutte, J. L. and J. R. Duncan. 2010. ARRA and single audits. The CPA Journal (May): 22-26. (American Recovery & Reinvestment Act of 2009).

Schnader, A. L., J. C. Bedard and N. Cannon. 2015. The principal-agent dilemma: Reframing the auditor's role using stakeholder theory. Accounting and the Public Interest (15): 22-26.

Schnader, A. L., J. C. Bedard and N. H. Cannon. 2019. Auditor reporting and regulatory sanctions in the broker dealer industry: From self regulation to PCAOB oversight. Contemporary Accounting Research 36(4): 2554-2587.

Schneider, A. 1984. Modeling external auditors' evaluations of internal auditing. Journal of Accounting Research (Autumn): 657-678.

Schneider, A. 1985. The reliance of external auditors on the internal audit function. Journal of Accounting Research (Autumn): 911-919.

Schneider, A. 2011. Is investment decision-making influenced by perceptions relating to auditors’ client dependence and amount of audit fees? Advances in Accounting: Incorporating Advances in International Accounting 27(1): 75-80.

Schneider, A. and N. Wilner. 1990. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review (July): 668-681.

Schneider, B. A. 2013. Assurance opportunities broaden. Journal of Accountancy (May): 32-36.

Schneider, G. P. 1995. Discussion of determinants of information systems audit involvement in EDI systems development. Journal of Information Systems (Fall): 129-132.

Schnepper, J. A. 1977. The accountant's liability under Rule 10b-5 and Section 10(b) of the Securities Exchange Act of 1934: The hole in Hochfelder. The Accounting Review (July): 653-657.

Schrader, C. L. and H. Sun. 2019. How does the type of equity compensation of audit committee affect audit fees? Advances in Accounting: Incorporating Advances in International Accounting (45): 100411.

Schroeder, D. and T. Singleton. 2010. Implementing the IT-related aspects of risk-based auditing standards. The CPA Journal (July): 66-71.

Schroeder, J. H. 2016. The impact of audit completeness and quality on earnings announcement GAAP disclosures. The Accounting Review (March): 677-705.

Schroeder, J. H. and M. L. Shepardson. 2016. Do SOX 404 control audits and management assessments improve overall internal control system quality? The Accounting Review (September): 1513-1541.

Schuetze, W. P. 1993. The liability crisis in the U.S. and its impact on accounting. Accounting Horizons (June): 88-91.

Schuetze, W. P. 1994. A mountain or a molehill? Accounting Horizons (March): 69-75. (Comments about auditor independence).

Schulte, A. A. Jr. 1966. Management services: A challenge to audit independence? The Accounting Review (October): 721-728.

Schultz, J. J. Jr. and K. Pany. 1980. The independent auditor's civil liability - An overview. The Accounting Review (April): 319-326.

Schultz, J. J. Jr. and P. M. J. Reckers. 1981. The impact of group processing on selected audit disclosure decisions. Journal of Accounting Research (Autumn): 482-501.

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