Auditing Bibliography A-C

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

Abbott, L. J. and W. L. Buslepp. 2022. An investigation of the markets' pricing of auditor competence: Evidence from PwC's Oscars blunder. Accounting, Organizations and Society (98): 101310.

Abbott, L. J., B. Daugherty, S. Parker and G. F. Peters. 2016. Internal audit quality: The joint importance of independence and competence. Journal of Accounting Research (March): 3-40.

Abbott, L. J., K. Gunny and T. Pollard. 2017. The impact of litigation risk on auditor pricing behavior: Evidence from reverse mergers. Contemporary Accounting Research 34(2): 1103-1127.

Abbott, L. J., S. Parker and G. F. Peters. 2010. Serving two masters: The association between audit committee internal audit oversight and internal audit activities. Accounting Horizons (March): 1-24.

Abbott, L. J., S. Parker and G. F. Peters. 2012. Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research 29(1): 94-118.

Abbott, L. J., S. Parker, G. F. Peters and D. V. Rama. 2003. Audit, nonaudit, and information technology fees: Some empirical evidence. Accounting and the Public Interest (3): 1-20.

Abbott, L. J., S. Parker, G. F. Peters and D. V. Rama. 2007. Corporate governance, audit quality, and the Sarbanes-Oxley Act: Evidence from internal audit outstanding. The Accounting Review (July): 803-835.

Abbott, L. J., V. L. Brown and J. L. Higgs. 2016. The effects of prior manager-auditor affiliation and PCAOB inspection reports on audit committee members' auditor recommendations. Behavioral Research In Accounting 28(1): 1-14.

Abbott, L. J., W. Buslepp and M. Notbohm. 2018. The audit market effects of disputing a GAAP-deficient PCAOB inspection report. Advances in Accounting: Incorporating Advances in International Accounting (41): 126-140.

Abdel-Khalik, A. R. 1990. The jointness of audit fees and demand for MAS: A self-selection analysis. Contemporary Accounting Research 6(2): 295-322.

Abdel-Khalik, A. R. and I. Solomon. 1989. Research Opportunities in Auditing: A Second Decade. American Accounting Association.

Abdel-Khalik, A. R., D. Snowball and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review (April): 215-227.

Abdolmohammadi, M. and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review (January): 1-13.

Abdolmohammadi, M. J. 1985. Bayesian inference research in auditing: Some methodological suggestions. Contemporary Accounting Research 2(1): 76-94.

Abdolmohammad, M. J. 1991. Factors affecting auditors' perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research 7(2): 535-548.

Abdolmohammadi, M. J. and P. D. Berger. 1986. A test of the accuracy of probability assessment techniques in auditing. Contemporary Accounting Research 3(1): 149-165.

Abolmohammadi, M. J. and P. D. Berger. 1986. Une exerience sur la precision des techniques d'evaluation des probabilities en verification. Contemporary Accounting Research 3(1): 166-183.

Abdolmohammadi, M. J. and S. R. Boss. 2010. Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems 11(3): 140-151.

Abdolmohammadi, M. J., D. G. Searfoss and J. Shanteau. 2004. An investigation of the attributes of top industry audit specialists. Behavioral Research in Accounting (16): 1-18.

Abel, A. S. and I. A. MacKay. 2016. Money laundering: Combating a global threat. Journal of Accountancy (September): 44-49.

Abernathy, J. L., B. Beyer, A. Masli and C. Stefaniak. 2014. The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 283-297.

Abernathy, J. L., D. Herrmann, T. Kang and G. V. Krishnan. 2013. Audit committee financial expertise and properties of analyst earning forecasts. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 1-11.

Acar, D., G. Gal, M. S. Ozturk and H. Usul. 2021. A case study in the implementation of a continuous monitoring system. Journal of Emerging Technologies in Accounting 18(1): 17-25.

Acito, A. A., C. E. Hogan and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review (March): 1-35.

Adamek, D. 2020. Forensic accountants team up to fight elder abuse. Journal of Accountancy (June): 34-39.

Afterman, A. B. 2016. European audit reform. The CPA Journal (February): 54-55.

Afterman, A. B. 2016. The audit committee financial expert. The CPA Journal (June): 68-69.

Afterman, A. B. 2016. The PCAOB's proposed new auditor's report. The CPA Journal (July): 64-65.

Aghazadeh, S. and J. R. Joe. 2022. Auditors' response to management confidence and misstatement risk. Accounting, Organizations and Society (101): 101348.

Aghazadeh, S. and K. Hoang. 2020. How does audit firm emphasis on client relationship quality influence auditors' inferences about and responses to potential persuasion in client communications? Accounting, Organizations and Society (87): 101175.

Aghazadeh, S. and M. Peytcheva. 2018. The mismatch between expectation and realities of AS4 audits: A post-implementation research analysis. Auditing: A Journal of Practice & Theory 37(1): 1-19.

Aghazadeh, S., M. K. Dodgson, Y. J. Kang and M. Peytcheva. 2021. Revealing Oz: Institutional work shaping auditors' national office consultations. Contemporary Accounting Research 38(2): 974-1008.

Agoglia, C. P., C. Beaudoin and G. T. Tsakumis. 2009. The effect of documentation structure and task-specific experience on auditors' ability to identify control weaknesses. Behavioral Research in Accounting 21(1): 1-17.

Agoglia, C. P., R. C. Hatfield and T. A. Lambert. 2015. Audit team time reporting: An agency theory perspective. Accounting, Organizations and Society (44): 1-14.

Agoglia, C. P., T. Kida and D. M. Hanno. 2003. The effects of alternative justification memos on the judgments of audit reviewees and reviewers. Journal of Accounting Research (March): 33-46.

Agoglia, C. P., T. S. Doupnik and G. T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review (May): 747-767.

Agrawal, P. and P. Hancock. Deimante Ltd.: Case study for introductory auditing course. Journal of Accounting Education 30(3-4): 355-379.

Ahituv, N., J. Halpern and H. Will. 1985. Audit planning: An algorithmic approach. Contemporary Accounting Research 2(1): 95-110.

Ahn, J., R. Hoitash and U. Hoitash. 2020. Auditor task-specific expertise: The case of fair value accounting. The Accounting Review (May): 1-32.

AICPA. 1975. Statement on Auditing Standards No. 5: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles" in the Independent Auditor's Report. AICPA.

AICPA. 2008. Audit Sampling Audit Guide. AICPA.

AICPA. 2008. Government Auditing Standards and Circular A-133 Audits - Audit Guide. AICPA.

AICPA. 2008. Government Auditing Standards and Circular A-133 Developments Audit Risk Alert. AICPA.

AICPA. 2009. Auditing Revenue in Certain Industries - Audit Guide. AICPA.

AICPA. 2009. Codification of Statements on Auditing Standards as of January 2009. AICPA.

AICPA. 2009. Communicating Internal Control Related Matters in an Audit - Understanding SAS No. 115. AICPA.

AICPA. 2009. Current Economic Crisis: Accounting and Auditing Considerations - Audit Risk Alert. AICPA.

AICPA. 2009. Employee Benefit Plans Audit & Accounting Guide. AICPA.

AICPA. 2009. Employee Benefit Plans Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. Guide to Fraud in Governmental and Not-for-Profit Environments, Revised Edition. AICPA.

AICPA. 2009. Not-for-Profit Organizations Audit & Accounting Guide. AICPA.

AICPA. 2009. Not-for-Profit Organizations Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. PCAOB Standards and Related Rules as of December 2008. AICPA.

AICPA. 2009. Service Organizations: Applying SAS No. 70, as Amended - Audit Guide. AICPA.

AICPA. 2009. State and Local Governments Audit & Accounting Guide. AICPA.

AICPA. 2009. State and Local Governmental Developments Audit Risk Alert. AICPA.

AICPA. 2010. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Airlines - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies: AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Analytical Procedures - AICPA Audit Guide. AICPA.

AICPA. 2012. Audit and Accounting Manual. AICPA.

AICPA. 2012. Audit Sampling - AICPA Audit Guide. AICPA.

AICPA. 2012. Auditing Revenue in Certain Industries - AICPA Audit Guide. AICPA.

AICPA. 2012. Brokers and Dealers in Securities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Codification of Statements on Auditing Standards. AICPA.

AICPA. 2012. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Entities With Oil and Gas Producing Activities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide. AICPA.

AICPA. 2012. Health Care Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Investment Companies - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Life and Health Insurance Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Not-for-Profit Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. State and Local Governments - Audit and Accounting Guide. AICPA.

Akono, H., H. Choi and K. E. Karim. 2022. Convertible debt usage and the pricing of audit services. Accounting Horizons (September): 21-43.

Akresh, A. and A. Reinstein. 2022. New possibilities when performing attestation services. Journal of Accountancy (July): 1-7.

Akresh, A. D. 2010. A risk model to opine on internal control. Accounting Horizons (March): 65-78.

Al-Ajmi, J. 2009. Audit firm, corporate governance, and audit quality: Evidence from Bahrain. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 64-74.

Alali, F. and S. I. Wang. 2017. Characteristics of financial restatements and frauds. The CPA Journal (November): 32-41.

Alam, P., N. Meonske and M. A. Pearson. 2003. Financial reporting integrity: IMA members speak out. Strategic Finance (May): 41-45. (Mixed opinions related to whether firms should be allowed to provide auditing and consulting services to the same client company).

Albersmann, B. T. and R. Quick. 2020. The impact of audit indicators on the timeliness of goodwill impairments: Evidence from the German setting. Abacus 56(1): 66-103.

Albrecht, A., E. G. Mauldin and N. J. Newton. 2018. Do auditors recognize the potential dark side of executives' accounting competence? The Accounting Review (November): 1-28.

Albrecht, C., C. C. Albrecht, A. N. Sanford and V. M. Rocha. 2017. A better understanding of the Wells Fargo fraud: Through the lens of the fraud triangle. Cost Management (November/December): 35-40. (How employees rationalized their fraudulent activities).

Albrecht, W. S. and C. O. Albrecht. 2004. Fraud Examination and Prevention. South-Western Educational Publishing.

Albrecht, W. S. and D. J. Searcy. 2001. Top 10 reasons why fraud is increasing in the U.S. Strategic Finance (May): 58-61.

Albrecht, W. S. and J. L. Hoopes. 2014. Why audits cannot detect all fraud. The CPA Journal (October): 12-21.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2003. Forensic Accounting. South-Western Publishing.

Albring, S., D. Robinson and M. Robinson. 2014. Audit committee financial expertise, corporate governance, and the voluntary switch from non-auditor-provided tax services. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 81-94.

Alden, M. E., D. M. Bryan, B. J. Lessley and A. Tripathy. 2012. Detection of financial statement fraud using evolutionary algorithms. Journal of Emerging Technologies in Accounting (9): 71-94.

Alderman, J. 2021. Auditor litigation risk: A review of past perspectives, recent developments, and emerging issues. Journal of Forensic & Investigative Accounting 13(1): 26-40.

Alderman, J. 2023. Discussion of: The effect of client gender and negotiation style on auditor's proposed audit adjustments. Advances in Accounting (62): 100675.

Alderman, J. and S. J. Jollineau. 2020. Can audit committee expertise increase external auditors' litigation risk? The moderating effect of audit committee independence. Contemporary Accounting Research 37(2): 717-740.

Aldhizer, G. R. III. 2015. Small firm audit partner hiring crisis: A role play for critical thinking and negotiation skills. Issues in Accounting Education (November): 275-296.

Aldhizer, G. R. III. 2017. Visual and text analytics: The next step in forensic auditing and accounting. The CPA Journal (June): 30-33.

Aldhizer, G. R. III., D. R. Martin and J. F. Cotter. 2009. Do markets react to required and voluntary disclosures associated with auditor realignments? Advances in Accounting: Incorporating Advances in International Accounting 25(1): 1-12.

Alexander, D. 2010. Material misstatement of what? A comment on Smieliauskas et al., 'A proposal to replace "True and fair view" with "Acceptable risk of material misstatement"'. Abacus 46(4): 447-454.

Alissa, W., V. Capkun, T. Jeanjean and N. Suca. 2014. An empirical investigation of the impact of audit and auditor characteristics on auditor performance. Accounting, Organizations and Society 39(7): 495-510.

Allee, K. D. and D. D. Wangerin. 2018. Auditor monitoring and verification in financial contracts: Evidence from earnouts and SFAS 141(R). Review of Accounting Studies 23(4): 1629-1664.

Allee, K. D., B. Baik and Y. Roh. 2021. Detecting financial misreporting with real production activity: Evidence from an electricity consumption analysis. Contemporary Accounting Research 38(3): 1581-1615.

Allen, C., C. E. Landes and L. A. Snyder. 2007. Navigating the crossroads of control and independence: Practical guidance for private company auditors. Journal of Accountancy (December): 42-46.

Allen, R. D., A. A. Gramling and D. R. Hermanson. 2023. Thinking like an auditor: Evaluating information to arrive at evidence-based conclusions. Accounting Horizons (December): 1-8.

Allen, R. D., D. R. Hermanson, T. M. Kozloski and R. J. Ramsay. 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons (June): 157-177.

Alles, M. and G. L. Gray. 2016. Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems (22): 44-59.

Alles, M. and G. L. Gray. 2020. "The first mile problem": Deriving an endogenous demand for auditing in blockchain-based business processes. International Journal of Accounting Information Systems (38): 100465.

Alles, M. and G. L. Gray. 2020. Will the medium become the message? A framework for understanding the coming automation of the audit process. Journal of Information Systems (Summer): 109-130.

Alles, M., A. Kogan, M. Vasarhelyi and J. D. Warren Jr. 2006. Guarding the auditing guards. Strategic Finance (February): 30-35. (The Public Company Accounting Oversight Board should focus on preventing problems rather than catching them).

Alles, M., G. Brennan, A. Kogan and M. A. Vasarhelyi. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems 7(2): 137-161.

Alles, M. G. 2020. Business process "de-engineering": Establishing the value of the human auditor in an automated audit system. Journal of Emerging Technologies in Accounting 17(1): 43-49.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2013. Collaborative design research: Lessons from continuous auditing. International Journal of Accounting Information Systems 14(2): 104-112.

Alles, M. G. 2015. Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons (June): 439-449.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Reply to the discussions of “Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems”. International Journal of Accounting Information Systems 5(2): 211-212.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems. International Journal of Accounting Information Systems 5(2): 183-202.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2008. Putting continuous auditing theory into practice: Lessons from two pilot implementations. Journal of Information Systems (Fall): 195-214.

Alltizer, R. L., B. P. McAllister and B. D. Jarnagin. 2008. FIN 48: Accounting and auditing implications. The CPA Journal (August): 44-47.

Almer, E. D., J. L. Higgs and K. L. Hooks. 2005. A theoretical framework of the relationship between public accounting firms and their auditors. Behavioral Research in Accounting (17): 1-22.

Almer, E. D., N. H. Cannon and J. Kremin. 2023. The impact of supervisor relationships on auditor turnover intentions using leader-member exchange theory. Behavioral Research In Accounting 35(2): 1-12.

Almufadda, G. and N. A. Almezeini. 2022. Artificial intelligence applications in the auditing profession: A literature review. Journal of Emerging Technologies in Accounting 19(2): 29-42.

Alsadoun, N., V. Naiker, F. Navissi and D. S. Sharma. 2018. Auditor-provided tax nonaudit services and the implied cost of equity capital. Auditing: A Journal of Practice & Theory 37(3): 1-24.

Alterman, J. 2017. Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence. Advances in Accounting: Incorporating Advances in International Accounting (38): 75-87.

Altiero, E. C., Y. J. Kang and M. E. Peecher. 2022. Motivated perspective taking: Why prompting auditors to take an investor's perspective makes them treat identified audit differences as less material. Contemporary Accounting Research 39(1): 339-370.

Aly, H. F. and J. I. Duboff. 1971. Statistical vs. judgment sampling: An empirical study of auditing the accounts receivable of a small retail store. The Accounting Review (January): 119-128.

Amato, N. 2018. The risks, and potential rewards, of rotating chief audit executives. Journal of Accountancy (January): 30-33.

Amel-Zadeh, A. and M. E. Barth. 2021. Auditor reporting to bank regulators: Effective regulation or regulatory overreach? Journal of Accounting and Economics (November-December): 101450.

Amer, T., A. D. Bailey Jr. and P. De. 1987. A review of the computer information systems research related to accounting and auditing. Journal of Information Systems (Fall): 3-28.

Amer, T. S. 1993. Entity-relationship and relational database modeling representations for the audit review of accounting applications: An experimental examination of effectiveness. Journal of Information Systems (Spring): 1-15.

American Institute of Certified Public Accountants Antifraud Programs and Controls Task Force. (AICPA). 2010. Audit Committee Considerations for Whistleblower Hotlines.

Amershi, A. H. 1986. Discussion of "A model of standard setting in auditing". Contemporary Accounting Research 3(1): 93-101.

Amershi, A. H. and P. Cheng. 1989. On the demand for historical events recording and maintenance of audit trails. Contemporary Accounting Research 6(1): 72-90.

Amin, G. R., O. El-Temtamy and S. Garas. 2022. Audit risk evaluation using data envelopment analysis with ordinal data. Abacus 58(3): 589-602.

Amin, K., C. Kim, Z. Yang and F. Ye. 2021. Politically connected boards and audit pricing: U.S. evidence. Accounting Horizons (September): 1-22.

Amin, K., J. D. Eshleman and C. Feng. 2018. The effect of SEC's XBRL mandate on audit report lags. Accounting Horizons (March): 1-27.

Amin, K., J. D. Eshleman and P. Guo. 2021. Investor sentiment, misstatements, and auditor behavior. Contemporary Accounting Research 38(1): 483-517.

Amir, E., J. Kallunki and H. Nilsson. 2014. The association between individual audit partners' risk preferences and the composition of their client portfolios. Review of Accounting Studies 19(1): 103-133.

Amoah, N. Y. and A. P. Tang. 2010. Board, audit committee and restatement-induced class action lawsuits. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 155-169.

Anantharaman, D. and N. Wans. 2019. Audit office experience with SOX 404(b) filers and SOX audit quality. The Accounting Review (July): 1-43.

Anantharaman, D., J. A. Pittman and N. Wans. 2016. State liability regimes within the United States and auditor reporting. The Accounting Review (November): 1545-1575.

Anders, S. B. 2016. Audit analytics. The CPA Journal (February): 64-65.

Anders, S. B. 2017. Audit data analytics resources. The CPA Journal (June): 72-73.

Anders, S. B. 2019. Audit resources. The CPA Journal (February): 70-71.

Anders, S. B. 2020. ACFE and ABFA fraud resources. The CPA Journal (March): 62-63.

Anders, S. B. 2020. IRS tax identity theft and fraud resources. The CPA Journal (December/January): 74-75.

Anders, S. B. 2022. Center for Audit Quality and Critical Audit Matters. The CPA Journal (January/February): 76-77.

Anderson, A. 1924. Industrial and financial investigations. National Association of Cost Accountants Official Publications (April 1): 3-16.

Anderson, H. M., J. W. Giese and J. Booker. 1970. Some propositions about auditing. The Accounting Review (July): 524-531.

Anderson, J. A. and K. E. St. Pierre. 1983. Market efficiency and legal liability: A reply. The Accounting Review (October): 833-836.

Anderson, J. C. and J. M. Kraushaar. 1986. Measurement error and statistical sampling in auditing: The potential effects. The Accounting Review (July): 379-399.

Anderson, J. J. 1985. Using the statistical analysis system as an educational audit software system. Journal of Accounting Education 3(1): 131-144.

Anderson, R. J. and D. A. Leslie. 1975. Discussion of considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 53-64.

Anderson, S. B., J. L. Hobson and R. D. Sommerfeldt. 2022. Auditing non-GAAP measures: Signaling more than intended. Contemporary Accounting Research 39(1): 577-606.

Anderson-Gough, F., C. Grey and K. Robson. 2005. “Helping them to forget..”: The organizational embedding of gender relations in public audit firms. Accounting, Organizations, and Society 30(5): 469-490.

Andiola, L. M. and J. C. Bedard. 2018. Delivering the "tough message": Moderators of subordinate auditors' reactions to feedback. Accounting, Organizations and Society (70): 52-68.

Andiola, L. M., D. H. Downey, C. E. Earley and D. Jefferson. 2022. Wealthy Watches Inc.: The substantive testing of accounts receivable in the evolving audit environment. Issues in Accounting Education (May): 37-51.

Andiola, L. M., J. C. Bedard and J. Kremin. 2021. Coaching quality and subordinate work attitudes in the multiple supervisor audit context. Accounting Horizons (September): 23-46.

Andiola, L. M., T. A. Lambert and E. J. Lynch. 2018. Sprandel, Inc.: Electronic workpapers, audit documentation, and closing review in the audit of accounts receivable. Issues in Accounting Education (May): 43-55.

Andon, P. and C. Free. 2012. Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal. Accounting, Organizations and Society 37(3): 131-154.

Andon, P., C. Free and P. Sivabalan. 2014. The legitimacy of new assurance providers: Making the cap fit. Accounting, Organizations and Society 39(2): 75-96.

Andreae, R. 1947. Present-day audit technique. The Accounting Review (July): 253-262.

Andrews, C. P. and B. P. Leblanc. 2013. Fraud Hotlines: Don't miss that call. Journal of Accountancy (August): 32-35.

Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research (Part II, Autumn): 503-527.

Antle, R. 1984. Auditor independence. Journal of Accounting Research (Spring): 1-20.

Antle, R. and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 31-54.

Antonelli, V., R. D'Alessio and E. M. Cafaro. 2017. Auditing practices from a historical perspective: The case study of an Italian railroad company in the mid-19th century. The Accounting Historians Journal 44(1): 17-34.

Aobdia, D. 2015. Proprietary information spillovers and supplier choice: Evidence from auditors. Review of Accounting Studies 20(4): 1504-1539.

Aobdia, D. 2019. Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections. Journal of Accounting and Economics (February): 144-174.

Aobdia, D. and N. Shroff. 2017. Regulatory oversight and auditor market share. Journal of Accounting and Economics (April-May): 262-287.

Aobdia, D. and R. C. Petacchi. 2023. The effect of audit firm internal inspections on auditor effort and financial reporting quality. The Accounting Review (September): 1-29.

Aobdia, D., C. Lin and R. Petacchi. 2015. Capital market consequences of audit partner quality. The Accounting Review (November): 2143-2176.

Aobdia, D., S. Siddiqui and A. Vinelli. 2021. Heterogeneity in expertise in a credence goods setting: Evidence from audit partners. Review of Accounting Studies 26(2): 693-729.

Aobdia, D., Y. Dou and J. Kim. 2021. Public audit oversight and the originate-to-distribute model. Journal of Accounting and Economics (August): 101420.

Apostolou, B., N. G. Apostolou and G. Thibadoux. 2015. Horseplay in Dixon: Lessons learned from the Rita Crundwell fraud. Journal of Forensic & Investigative Accounting 7(1): 275-291.

Apostolou, N. and D. L. Grumbley. 2008. Auditors' responsibilities with respect to fraud: A possible shift? The CPA Journal (February): 32-37.

Appelbaum, D. 2016. Securing big data provenance for auditors: The big data provenance black box as reliable evidence. Journal of Emerging Technologies in Accounting 13(1): 17-36.

Appelbaum, D. and R. A. Nehmer. 2017. Using drones in internal and external audits: An exploratory framework. Journal of Emerging Technologies in Accounting 14(1): 99-113.

Appelbaum, D. and R. A. Nehmer. 2020. Auditing cloud-based blockchain accounting systems. Journal of Information Systems (Summer): 5-21.

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to data analysis for auditors and accountants. The CPA Journal (February): 32-37. (Summary).

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. Big data and analytics in the modern audit engagement: Research needs. Auditing: A Journal of Practice & Theory 36(4): 1-27.

Appelbaum, D., D. S. Showwalter, T. Sun and M. A. Vasarhelyi. 2021. A framework for auditor data literacy: A normative position. Accounting Horizons (June): 5-25.

Appelbaum, D., S. Budnik and M. Vasarhelyi. 2020. Auditing and accounting during and after the COVID-19 crisis. The CPA Journal (June): 14-19.

Applegate, D. 2019. Assessing and controlling nonprofit fraud risk. Strategic Finance (May): 32-41.

Appelgren, L. 2020. A survey of models for determining optimal audit strategies. Advances in Accounting: Incorporating Advances in International Accounting (48): 100455.

Aranya, N. and M. Sarell. 1975. The auditor-firm conflict of interests: A comment. The Accounting Review (October): 854-856.

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Arel, B. 2010. The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 170-176.

Arel, B. 2012. The influence of judges' attitudes on liability assessments related to failed audit exhibiting significant audit team over-time or significant use of off-shore auditors. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 201-208.

Arens, A. A. and R. J. Elder. 2006. Perspectives on auditing education after Sarbanes-Oxley. Issues in Accounting Education (November): 345-362.

Arens, A. A., M. S. Elder and R. J. Beasley. 2005. Auditing and Assurance Services (10th Edition) (Charles T Horngren Series in Accounting). Prentice Hall.

Arif, S., J. D. Kepler, J. Schroeder and D. Taylor. 2022. Audit process, private information, and insider trading. Review of Accounting Studies 27(3): 1125-1156.

Arrington, C. E., C. D. Bailey and W. S. Hopwood. 1985. An attribution analysis of responsibility assessment for audit performance. Journal of Accounting Research (Spring): 1-20.

Arrington, C. E., W. Hillison and R. E. Jensen. 1984. An application of analytical hierarchy process to model expert judgments on analytical review procedures. Journal of Accounting Research (Spring): 298-312.

Arya, A. and J. Chang. 2009. Embezzlement at Sanchou College. IMA Educational Case Journal 2(1): 1-6.

Asante-Appiah, B. and T. A. Lambert. 2023. The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk. Review of Accounting Studies 28(4): 2589-2641.

Asare, A. K. and A. M. Wright. 2018. Field evidence about auditor's experiences in consulting with forensic specialists. Behavioral Research In Accounting 30(1): 1-25.

Asare, K. N. 2017. Auditor tenure and financial reporting fraud: Have the relations changed post Sarbanes-Oxley Act of 2002? Journal of Forensic & Investigative Accounting 9(2): 763-778.

Asare, S. K. 1992. The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review (April): 379-393.

Asare, S. K. and A. Wright. 1997. Hypothesis revision strategies in conducting analytical procedures. Accounting, Organizations and Society 22(8): 737-755.

Asare, S. K. and A. Wright. 2012. The effect of type of internal control report on users’ confidence in the accompanying financial statement audit report. Contemporary Accounting Research 29(1): 152-175.

Asare, S. K. and A. M. Wright. 2007. Identifying and evaluating audit issues: The case of VITALOGISTICS. Issues in Accounting Education (February): 79-88.

Asare, S. K. and A. M. Wright. 2008. The effect of a justification memo and hypothesis set quality on the review process. Behavioral Research In Accounting 20(1): 1-12.

Asare, S. K. and A. M. Wright. 2012. Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons (June): 193-217.

Asare, S. K. and L. S. McDaniel. 1996. The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. The Accounting Review (April): 139-159.

Asare, S. K., A. Wright and M. F. Zimbelman. 2015. Challenges facing auditors in detecting financial statement fraud: Insights from fraud investigations. Journal of Forensic & Investigative Accounting 7(2): 63-112.

Asare, S. K., C. M. Haynes and J. G. Jenkins. 2007. The effects of client and preparer risk factors on workpaper review effectiveness. Behavioral Research In Accounting (19): 1-17.

Asay, H. S., T. Brown, M. W. Nelson and T. J. Wilks. 2017. The effects of out-of-regime guidance on auditor judgments about appropriate application of accounting standards. Contemporary Accounting Research 34(2): 1026-1047.

Ashbaugh, H. and T. D. Warfield. 2003. Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research (2): 1-21.

Ashbaugh, H., R. LaFond and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review (July): 611-639.

Ashenfarb, D. C. 2015. Seven suggestions for a successful single audit. The CPA Journal (June): 10-11.

Ashenfarb, D. C. 2018. Identifying deficiencies in single audits: Preparing for the audit quality study. The CPA Journal (April): 34-38.

Ashenfarb, D. C. 2019. The new Yellow Book: What CPAs need to know. The CPA Journal (April): 52-55. (Government Auditing Standards, also knows as the Yellow Book).

Ashraf, M., P. N. Michas and D. Russomanno. 2020. The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting. The Accounting Review (September): 23-56.

Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428.

Ashton, A. H. 1991. Experience and error frequency knowledge as potential determinants of audit expertise. The Accounting Review (April): 218-239. (Part of a forum on cognitive research in auditing).

Ashton, A. H. and R. H. Ashton. 1988. Sequential belief revision in auditing. The Accounting Review (October): 623-641.

Ashton, R. H. 1974. An experimental study of internal control judgments. Journal of Accounting Research (Spring): 143-157.

Ashton, R. H. and A. M. Cianci. 1998. Contributions of the "Research opportunities in auditing" program: An empirical assessment. Accounting Horizons (June): 120-138.

Ashton, R. H. and P. R. Brown. 1980. Descriptive modeling of auditors' internal control judgments: Replication and extension. Journal of Accounting Research (Spring): 269-277.

Ashton, R. H. and R. E. Hylas. 1980. The return of "problem" confirmation requests by the U. S. Postal Service. The Accounting Review (October): 649-657.

Ashton, R. H., J. J. Willingham and R. K. Elliott. 1987. An empirical analysis of audit delay. Journal of Accounting Research (Autumn): 275-292.

Ashton, R. H., P. R. Graul and J. D. Newton. 1989. Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research 5(2): 657-673.

Association of Certified Fraud Examiners (ACFE). 2005. Detecting and Deterring Fraud Using Hotlines. ACFE.

Asthana, S. 2001. The impact of regulatory and audit environment on managers' discretionary accounting choices: The case of SFAS No. 106. Accounting and the Public Interest (1): 73-96.

Asthana, S. C., K. K. Raman and H. Xu. 2015. U. S.-listed foreign companies' choice of a U. S. -based versus home country-based big N principle auditor and the effect on audit fees and earnings quality. Accounting Horizons (September): 631-666.

Asthana, S. C., R. Kalelkar and K. K. Raman. 2021. Does client cyber-breach have reputational consequences for the local audit office? Accounting Horizons (December): 1-22.

Audsabumrungrat, J., S. Pornupatham and H. Tan. 2016. Joint impact of materiality guidance and justification requirement on auditors' planning materiality. Behavioral Research In Accounting 28(2): 17-27.

Austin, A. A. 2023. Remembering fraud in the future: Investigating and improving auditors' attention to fraud during audit testing. Contemporary Accounting Research 40(2): 925-951.

Austin, A. A., J. S. Hammersley and M. A. Ricci. 2020. Improving auditors consideration of evidence contradicting management's estimate assumptions. Contemporary Accounting Research 37(2): 696-716.

Austin, A. A., T. D. Carpenter, M. H. Christ and C. S. Nielson. 2021. The data analytics journey: Interactions among auditors, managers, regulation and technology. Contemporary Accounting Research 38(3): 1888-1924.

Austin, S. G. 2012. Updated COSO framework will help: Audit committees comply with SOX. Journal of Accountancy (July): 27-28, 30.

Avellanet, A. Wayne. 2003. Is what-you-see really what-you-got? Strategic Finance (September): 24-28. (Audit methodology).

Axelsen, M., P. Green and G. Ridley. 2017. Explaining the information systems auditor role in the public sector financial audit. International Journal of Accounting Information Systems (24): 15-31.

Ayers, B. C., J. K. Seidman and E. M. Towery. 2019. Tax reporting behavior under audit certainty. Contemporary Accounting Research 36(1): 326-358.

Ayers, S. and S. E. Kaplan. 1993. An examination of the effect of hypothesis framing on auditors' information choices in an analytical procedure task. Abacus 29(2): 113-130.

Ayres, D. R., T. L. Neal, L. C. Reid and J. E. Shipman. 2019. Auditing goodwill in the post amortization era: Challenges for auditors. Contemporary Accounting Research 36(1): 82-107.

Azizkhani, M., G. S. Monroe and G. Shailer. 2013. Audit partner tenure and cost of equity capital. Auditing: A Journal of Practice & Theory 32(1): 183-202.

Baader, G. and H. Krcmar. 2018. Reducing false positives in fraud detection: Combining the red flag approach with process mining. International Journal of Accounting Information Systems (31): 1-16.

Baber, W. R. 1983. Toward understanding the role of auditing in the public sector. Journal of Accounting and Economics (5): 213-227.

Baber, W. R., E. H. Brooks and W. E. Ricks. 1987. An empirical investigation of the market for audit services in the public sector. Journal of Accounting Research (Autumn): 293-305.

Bachar, J. 1989. Auditing quality, signaling, and underwriting contracts. Contemporary Accounting Research 6(1): 216-241.

Backof, A. G. 2015. The impact of audit evidence documentation on jurors' negligence verdicts and damage awards. The Accounting Review (November): 2177-2204.

Backof, A. G., E. M. Bamber and T. D. Carpenter. 2016. Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society (51): 1-11.

Backof, A. G., K. Bowlin and B. M. Goodson. 2022. The importance of clarification of auditors' responsibilities under the new audit reporting standards. Contemporary Accounting Research 39(4): 2284-2304.

Backof, A. G., R. D. Martin and J. Thayer. 2020. How do look-back analyses and evidence specificity affect auditors' planning judgments? The Accounting Review (November): 51-72.

Backof, A. G., T. D. Carpenter and J. Thayer. 2018. Auditing complex estimates: How do construal level and evidence formatting impact auditors' consideration of inconsistent evidence? Contemporary Accounting Research 35(4): 1798-1815.

Badertscher, B., B. Jorgensen, S. Katz and W. Kinney. 2014. Public equity and audit pricing in the United States. Journal of Accounting Research (May): 303-339.

Badua, F. 2022. Poirot, Pacioli, and pedagogy: Using accounting history to build an introductory forensic accounting course. The Accounting Historians Journal 49(2): 1-5.

Bae, G. S., S. U. Choi and J. H. Rho. 2016. Audit hours and unit audit price of industry specialist auditors: Evidence from Korea. Contemporary Accounting Research 33(1): 314-340.

Bae, G. S., S. U. Choi, D. S. Dhaliwal and P. T. Lamoreaux. 2017. Auditors and client investment efficiency. The Accounting Review (March): 19-40.

Bae, G. S., S. U. Choi, P. T. Lamoreaux and J. E. Lee. 2021. Auditors' fee premiums and low-quality internal controls. Contemporary Accounting Research 38(1): 586-620.

Bagley, P., J. W. Dorminey, D. McSwain and T. Reed. 2016. Managing risk in a poor economy: The association between economic activity and auditor responses to risk. Advances in Accounting: Incorporating Advances in International Accounting (32): 1-9.

Bagley, P. L. and N. L. Harp. 2012. Shoe Zoo, Inc.: A practice in electronic work papers, tick mark preparation, and client communication through the audit of property, plant, and equipment. Issues in Accounting Education (November): 1131-1151.

Bagnoli, M., M. Penno and S. G. Watts. 2001. Auditing in the presence of outside sources of information. Journal of Accounting Research (December): 435-447.

Bahazhevska, N. 2021. Conducting single audits during Covid-19. The CPA Journal (April/May): 48-51.

Bailey, A. D. Jr. 2000. Discussion of AICPA/CICA SYSTRUST™ principles and criteria. Journal of Information Systems (Supplement): 9-16.

Bailey, A. D. Jr. 2014. Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004-2005. Accounting Horizons (December): 889-899.

Bailey, A. D. Jr. and D. L. Jensen. 1977. A note on the interface between compliance and substantive tests. Journal of Accounting Research (Autumn): 293-299.

Bailey, A. D. Jr., A. B. Whinston and P. T. Zacarias. 1989. Knowledge representation theory and the design of auditable office information systems. Journal of Information Systems (Spring): 1-28.

Bailey, A. D. Jr., G. L. Duke, J. Gerlach, C. Ko, R. D. Meservy and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review (April): 186-201.

Bailey, A. D. Jr., K. Hackenbrack, P. De and J. Dillard. 1987. Artificial intelligence, cognitive science, and computational modeling in auditing research: A research approach. Journal of Information Systems (Spring): 20-40.

Bailey, A. D. Jr., W. J. Boe and T. Schnack. 1974. The audit staff assignment problem: A comment. The Accounting Review (July): 572-574.

Bailey, C., D. L. Collins and L. J. Abbott. 2018. The impact of enterprise risk management on the audit process: Evidence from audit fees and audit delay. Auditing: A Journal of Practice & Theory 37(3): 25-46.

Bailey, G. D. 1950. Current auditing problems. The Accounting Review (April): 125-132.

Bailey, K. E. III, J. H. Bylinski and M. D. Shields. 1983. Effects of audit report wording changes on the perceived message. Journal of Accounting Research (Autumn): 355-370.

Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages. The Accounting Review (October): 882-896.

Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review (January): 141-146.

Baiman, S. 1979. Discussion of auditing: Incentives and truthful reporting. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 25-29.

Baiman, S. 1991. Discussion of conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 55-59.

Baiman, S., J. H. Evans III and J. Noel. 1987. Optimal contracts with a utility-maximizing auditor. Journal of Accounting Research (Autumn): 217-244.

Baiman, S., J. H. Evans III and N. J. Nagarajan. 1991. Collusion in auditing. Journal of Accounting Research (Spring): 1-18.

Bainbridge, D. R. and J. W. Paul. 1986. Relating audit and internal control objectives: A missing step in specifying compliance tests. Journal of Accounting Education 4(2): 63-74.

Bakarich, K. M. 2022. Using data visualization to help uncover fraud. The CPA Journal (March/April): 24-49.

Baker, J. M. 1942. Examination of books and records for use in a criminal trial. The Accounting Review (April): 150-156.

Baker, R. L. and R. M. Copeland. 1979. Evaluation of the stratified regression estimator for auditing accounting populations. Journal of Accounting Research (Autumn): 606-617.

Balachandran, B. V. 1986. Discussion of: An analysis of the auditor's uncertainty about probabilities. Contemporary Accounting Research 2(2): 283-287.

Balachandran, B. V. and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review (October): 801-812.

Balachandran, B. V. and N. J. Nagarajan. 1986. Imperfect information, insurance, and auditors' legal liability. Contemporary Accounting Research 3(1): 281-301.

Balachandran, B. V. and R. T. S. Ramakrishnan. 1980. [Discussion of internal control and external auditing for incentive compensation schedules]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 182-183.

Balachandran, B. V. and R. T. S. Ramakrishnan. 1980. Internal control and external auditing for incentive compensation schedules. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 140-171.

Balachandran, B. V. and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126.

Balachandran, K. R. and R. E. Steuer. 1982. An interactive model for the CPA firm audit staff planning problem with multiple objectives. The Accounting Review (January): 125-140.

Balakrishnan, K., E. T. De George, A. Ertan and H. Scobie. 2021. Economic consequences of mandatory auditor reporting to bank regulators. Journal of Accounting and Economics (November-December): 101431.

Ball, R., R. G. Walker and G. P. Whittred. 1979. Audit qualifications and share prices. Abacus 15(1): 23-34.

Ballas, A. A. 1998. The creation of the auditing profession in Greece. Accounting, Organizations and Society 23(8): 715-736.

Ballou, B. and J. M. Mueller. 2005. Helecome Communications: Considering fraud risk on an engagement before and after analyzing a key business process. Issues in Accounting Education (February): 99-118.

Ballou, B., J. Cashell and D. L. Heitger. 2008. Alternatives for addressing major challenges in teaching introductory auditing courses. Journal of Accounting Education 26(4): 231-244.

Ballou, B., J. H. Grenier and A. Reffett. 2021. Stakeholder perceptions of data and analytics based auditing techniques. Accounting Horizons (September): 47-68.

Balvers, R. J., B. McDonald and R. E. Miller. 1988. Underpricing of new issues and the choice of auditor as a signal of investment banker reputation. The Accounting Review (October): 605-622.

Balwin-Morgan, A. 1993. The impact of expert system audit tools on auditing firms in the year 2001. A Delphi investigation. Journal of Information Systems (Spring): 16-34.

Bamber, E. M. 1983. Expert judgment in the audit team: A source reliability approach. Journal of Accounting Research (Autumn): 396-412.

Bamber, E. M. and D. Snowball. 1988. An experimental study of the effects of audit structure in uncertain task environments. The Accounting Review (July): 490-504.

Bamber, E. M. and J. H. Bylinski. 1987. Les effets de la note de planification, des pressions temporelles et des caracteristiques individuelles du verificateur sur l'estimation du temps de revision par le chef de groupe en verification. Contemporary Accounting Research 4(1): 144-163.

Bamber, E. M. and J. H. Bylinski. 1987. The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments. Contemporary Accounting Research 4(1): 127-143.

Bamber, E. M. and R. A. Stratton. 1997. The information content of the uncertainty-modified audit report: Evidence from bank loan officers. Accounting Horizons (June): 1-11.

Bamber, E. M., D. Snowball and R. M. Tubbs. 1989. Audit structure and its relation to role conflict and role ambiguity: An empirical investigation. The Accounting Review (April): 285-299.

Bamber, E. M., M. C. Hill and R. T. Watson. 1998. Audit groups and group support systems: A framework and propositions for future research. Journal of Information Systems (Fall): 45-73.

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 22(3-4): 249-268.

Bame-Aldred, C. W. and T. Kida. 2007. A comparison of auditor and client initial negotiation positions and tactics. Accounting, Organizations and Society 32(6): 497-511.

Bandyopadhyay, S. P., C. Chen and Y. Yu. 2014. Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 18-31.

Banham, R. 2018. Critical audit matters coming into focus. Journal of Accountancy (October): 26-29.

Banker, R. D., X. Li, S. A. Maex and W. Shi. 2020. The audit implications of cloud computing. Accounting Horizons (December): 1-31.

Bao, D., J. Choi, B. U. Kang and W. Lee. 2021. The effect of external audits: Evidence from voluntary audits of hedge funds. Accounting Horizons (December): 23-43.

Bar-Yosef, S. and B. Sarath. 2005. Auditor size, market segmentation and litigation patterns: A theoretical analysis. Review of Accounting Studies 10(1): 59-92.

Barefield, R. M. 1975. The Impact of Audit Frequency on the Quality of Internal Control. Studies in Accounting Research (11). American Accounting Association.

Barias, S. 2020. Proposed changes to auditor independence rules. Strategic Finance (February): 11.

Barkman, A. 1977. Within-item variation: A stochastic approach to audit uncertainty. The Accounting Review (April): 450-464.

Barkman, A. I. 1978. Within-item variation: A stochastic approach to audit uncertainty - A reply. The Accounting Review (October): 993-996.

Barlas, S. 2008. Just the beginning. Strategic Finance (November): 34-37. (Long term effects of the $700 billion bailout).

Barlas, S. 2017. PCAOB requires auditor reporting of CAMs. Strategic Finance (September): 14. (Critical audit matters).

Barlas, S. 2018. Auditor attestation exemption advances. Strategic Finance (February): 13.

Barlas, S. 2018. Opposition to proposed changes to lead auditor standards. Strategic Finance (February): 13.

Barnes, M. and K. A. Enget. 2022. TIME of the essence: An audit escape room activity. Issues in Accounting Education (February): 91-108.

Baron, D. 1996. Verification procedures used in two inventory counts in New Spain, 1596-1597. The Accounting Historians Journal 23(1): 1-24.

Barr, A. 1962. Accounting and auditing preparation for public offering of securities. N.A.A. Bulletin (February): 17-30.

Barr-Pulliam, D. 2019. The effect of continuous auditing and role duality on the incidence and likelihood of reporting management opportunism. Management Accounting Research (September): 44-56.

Barrett, M. D. J. Cooper and K. Jamal. 2005. Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society 30(1): 1-24.

Barrett, M. J., W. H. Beaver, W. W. Cooper, J. A. Milburn, D. Solomons and D. P. Tweedie. American Accounting Association Committee on Accounting and Auditing Measurement, 1989-90. Accounting Horizons (September): 81-105.

Barron, O., J. Pratt and J. D. Stice. 2001. Misstatement direction, litigation risk, and planned audit investment. Journal of Accounting Research (December): 449-462.

Barry, J. S. 2013. Under attack: New York's school district audit mandate. The CPA Journal (March): 7.

Bartlett, R. W. 1991. A heretical challenge to the incantations of audit independence. Accounting Horizons (March): 11-16.

Barton, S. and C. Raiborn. 2019. Customer loyalty program fraud. Loyalty programs help businesses create lasting relationships with customers, but they've also become a target for fraud. Strategic Finance (December): 32-39.

Bartov, E., F. A. Gul, and J. S. L. Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics (December): 421-452.

Barua, A., C. Lennox and A. Raghunandan. 2020. Are audit fees discounted in initial year engagements. Journal of Accounting and Economics (April-May): 101282.

Barua, A., K. Raghunandan and V. Dasaratha. 2017. Shareholder votes on auditor ratification and subsequent auditor dismissals. Accounting Horizons (March): 129-139.

Basioudis, I. G., E. Papakonstantinou and M. A. Geiger. 2008. Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom. Abacus 44(3): 284-309.

Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.

Bass, S. L., N. S. Slavin, and G. M. Vogel. 2011. Sarbanes-Oxley's CEO and CFO certification requires scienter to protect investors. The CPA Journal (July): 62-66. (Scienter refers to the required state of mind to prove the crime, i.e., the mental state embracing intent to deceive, manipulate or defraud).

Basu, O. N. 1994. The institutional effects of leadership: The United States General Accounting Office and its audit report review process. The Accounting Historians Journal 21(1): 255-273.

Bauer, T. D. 2015. The effects of client identity strength and professional identity salience on auditor judgments. The Accounting Review (January): 95-114.

Bauer, T. D., A. C. Bucaro and C. Estep. 2020. The unintended consequences of material weakness reporting on auditors' acceptance of aggressive client reporting. The Accounting Review (July): 51-72.

Bauer, T. D., C. Estep and B. Malsch. 2019. One team or two? Investigating relationship quality between auditors and IT specialists: Implications for audit team identity and the audit process. Contemporary Accounting Research 36(4): 2142-2177.

Bauer, T. D., S. M. Hillison, M. E. Peecher, and B. Pomeroy. 2020. Revising audit plans to address fraud risk: A case of "do as I advise, not as I do"? Contemporary Accounting Research 37(4): 2558-2589.

Baugh, M., K. Kim and K. J. Lee. 2022. The effect of SEC reviewers on comment letters. Contemporary Accounting Research 39(1): 656-690.

Baugh, M., N. J. Hallman and S. J. Kachelmeier. 2022. A matter of appearances: How does auditing expertise benefit audit committees when selecting auditors? Contemporary Accounting Research 39(1): 234-270.

Baugh, M. D. and R. Schmardebeck. 2023. Auditor style and common disclosure issues: Evidence from SEC common letters. The Accounting Review (September): 61-97.

Baxter, W. T. 1999. McKesson & Robbins: A milestone in auditing. Accounting, Business & Financial History.

Baylis, R. M., P. Burnap, M. A. Clatworthy, M. A. Gad and C. K. M. Pong. 2017. Private lenders' demand for audit. Journal of Accounting and Economics (August): 78-97.

Baysden, C. 2013. Top concern of FVS practitioners: Business development. The financial fallout from the great recession has prompted a shift in priorities of forensic and valuation services accountants, survey finds. Journal of Accountancy (May): 38-42.

Bazerman, M. H. and D. Moore. 2011. Is it time for auditor independence yet? Accounting, Organizations and Society 36(4-5): 310-312.

Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).

Beach, L. R. and J. R. Frederickson. 1989. Image theory: An alternative description of audit decisions. Accounting, Organizations and Society 14(1-2): 101-112.

Bean, M. A. 1989. Audit standards: An overview. Management Accounting (December): 46-49.

Beardsley, E. L., A. J. Imdieke and T. C. Omer. 2021. The distraction effect of non-audit services on audit quality. Journal of Accounting and Economics (April-May): 101380.

Beardsley, E. L., D. R. Lassila and T. C. Omer. 2019. How do audit offices respond to audit fee pressure? Evidence of increased focus on nonaudit services and their impact on audit quality. Contemporary Accounting Research 36(2): 999-1027.

Beasley, M. 2018. Checking risk oversight can inform audits. Journal of Accountancy (September): 26-28, 30, 32.

Beasley, M. S., F. A. Buckless, S. M. Glover and D. F. Prawitt. 2005. Auditing Cases (3rd Edition). Prentice Hall.

Beatty, R. P. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review (October): 693-709.

Beatty, R. P. 1993. The economic determinants of auditor compensation in the initial public offerings market. Journal of Accounting Research (Autumn): 294-302.

Bechara, M. and G. Kapoor. 2012. Maximizing the value of a risk-based audit plan. The CPA Journal (March): 28-30.

Bechky, B. A. 2020. Evaluative spillovers from technological change: The effects of "DNA Envy" on occupational practices in forensic science. Administrative Science Quarterly 65(3): 606-643.

Beck, M. J., A. K. Nicoletti and S. B. Stuber. 2022. The role of audit firms in spreading depositor contagion. 51-73.

Beck, M. J. and E. G. Mauldin. 2014. Who's really in charge? Audit committee versus CFO power and audit fees. The Accounting Review (November): 2057-2085.

Beck, M. J. and E. G. Muldin. 2019. Erratum: Who's really in charge? Audit committee versus CFO power and audit fees. The Accounting Review (January): 357-360.

Beck, M. J., J. L. Gunn and N. Hallman. The geographic decentralization of audit firms and audit quality. Journal of Accounting and Economics (August): 101234.

Beck, M. J., J. R. Francis and J. L. Gunn. 2018. Public company audits and city specific labor characteristics. Contemporary Accounting Research 35(1): 394-433.

Beck, P. J. 1980. A critical analysis of the regression estimator in audit sampling. Journal of Accounting Research (Spring): 16-37.

Beck, P. J. and I. Solomon. 1985. Sampling risks and audit consequences under alternative testing approaches. The Accounting Review (October): 714-723.

Beck, P. J. and P. Lisowsky. 2014. Tax uncertainty and voluntary real-time tax audits. The Accounting Review (May): 867-901.

Beck, P. J., I. Solomon and L. A. Tomassini. 1985. Subjective prior probability distributions and audit risk. Journal of Accounting Research (Spring): 37-56.

Beck, P. J., J. S. Davis and W. Jung. 1992. Experimental evidence on an economic model of taxpayer aggression under strategic and nonstrategic audits. Contemporary Accounting Research 9(1): 86-112.

Bedard, J. 1989. Expertise in auditing: Myth or reality? Accounting, Organizations and Society 14(1-2): 113-131.

Bedard, J. 1991. Expertise and its relation to audit decision quality. Contemporary Accounting Research 8(1): 198-222.

Bedard, J. 2012. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact by Vivien Beattie, Stella Fearnley. The Accounting Review (September): 1819-1820.

Bedard, J. and L. Courteau. 2015. Benefits and costs of auditor's assurance: Evidence from the review of quarterly financial statements. Contemporary Accounting Research 32(1): 308-335.

Bédard, J., P. Coram, R. Espahbodi and T. J. Mock. 2016. Does recent academic research support changes to audit reporting standards? Accounting Horizons (June): 255-275.

Bedard, J. C. 2012. Discussion of “Audit partner specialization and audit fees: Some evidence from Sweden”. Contemporary Accounting Research 29(1): 341-348.

Bedard, J. C. and K. M. Johnstone. 2004. Earning manipulation risk, and auditors' planning and pricing decisions. The Accounting Review (April): 277-304.

Bedard, J. C. and S. F. Biggs. 1991. Pattern recognition, hypotheses generation, and auditor performance in an analytical task. The Accounting Review (July): 622-642.

Bedard, J. C., B. R. Gopi, R. Babu and B. Vijayalakshmi. 1991. A multiple criteria model for audit planning decisions. Contemporary Accounting Research 8(1): 293-308.

Bedard, J. C., C. Jackson, M. L. Ettredge and K. M. Johnstone. 2003. The effect of training on auditors' acceptance of an electronic work system. International Journal of Accounting Information Systems 4(4): 227-250.

Bedard, J. C., C. M. Jackson and L. Graham. 2005. Issues and risks in performing SysTrust® engagements: Implications for research and practice. International Journal of Accounting Information Systems 6(1): 55-79.

Bedford, A., S. Ghannam, M. Grosse and M. Nelson. 2023. CEO power and the strategic selection of accounting financial experts to the audit committee. Contemporary Accounting Research 40(4): 2673-2710.

Beelde, I. D. 2002. Creating a profession 'out of nothing'? The case of the Belgian auditing profession. Accounting, Organizations and Society 27(4-5): 447-470.

Behn, B. K., D. L. Searcy and J. B. Woodroof. 2006. A within firm analysis of current and expected future audit lag determinants. Journal of Information Systems (Spring): 65-86.

Behn, B. K., J. Choi and T. Kang. 2008. Audit quality and properties of analyst earnings forecasts. The Accounting Review (March): 327-349.

Behn, B. K., J. V. Carcello, D. R. Hermanson and R. H. Hermanson. 1997. The determinants of audit client satisfaction among clients of big 6 firms. Accounting Horizons (March): 7-24.

Behrend, M. J., S. Khan, Y. W. Ko and S. Park. 2020. Abnormal audit fees and audit quality: Evidence from the Korean audit market. Journal of International Accounting Research 19(3): 37-60.

Beights, D. M. 1955. Municipal auditing standards. The Accounting Review (July): 421-427.

Bell, T. B. 1994. Discussion of auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 31-38.

Bell, T. B. and J. P. McAllister. 2011. Expanded information in the audit report. The CPA Journal (December): 12-13.

Bell, T. B. and R. H. Tabor. 1991. Empirical analysis of audit uncertainty qualifications. Journal of Accounting Research (Autumn): 350-370.

Bell, T. B., M. Causholli and W. R. Knechel. 2015. Audit firm tenure, non-audit services, and internal assessments of audit quality. Journal of Accounting Research (June): 461-509.

Bell, T. B., R. Doogar and I. Solomon. 2008. Audit labor usage and fees under business risk auditing. Journal of Accounting Research (September): 729-760.

Bell, T. B., W. R. Landsman and D. A. Shackelford. 2001. Auditors' perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research (June): 35-43.

Bell, W. H. 1919. Audit working papers. Journal of Accountancy (August): 104-112.

Beltrami, J. F. 2011. Beware: P recautions for accepting retention as a successor auditor. The CPA Journal (December): 65-67.

BeMiller, S. M., R. Wirtz and D. L. Lindberg. 2009. Sky Scientific, Inc.: An auditing minefield. Issues in Accounting Education (May): 219-236.

Ben-Chorin, O. and T. P. Hedley. 2011. Auditing and monitoring activities help uncover fraud and assess control effectiveness. The CPA Journal (June): 68-71.

Beneish, M. D. and P. Vorst. 2022. The cost of fraud prediction errors. The Accounting Review (November, Issue 6): 91-121.

Benibo, B. R., V. Chambers and B. Thorne. 2016. Breaking bad news to victims of identity theft: Lessons from medical doctors. Journal of Accountancy (August): 30-34.

Benington, H. 1916. Limitations. Journal of Accountancy (May): 333-343. (Limitations of the auditor).

Bennett, G. B. and R. C. Hatfield. 2017. Do approaching deadlines influence auditor's materiality assessments? Auditing: A Journal of Practice & Theory 36(4): 29-48.

Bennett, G. B. and R. C. Hatfield. 2018. Staff auditors' proclivity for computer-mediated communication with clients and its effect on skeptical behavior. Accounting, Organizations and Society (68-69): 42-57.

Bennett, G. B. and R. C. Hatfield. 2013. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence. The Accounting Review (January): 31-50.

Bennett, G. B., R. C. Hatfield and C. Stefaniak. 2015. The effect of deadline pressure on pre-negotiation positions: A comparison of auditors and client management. Contemporary Accounting Research 32(4): 1507-1528.

Bennett, R. J. 1912. Audit of a building and loan association. Journal of Accountancy (July): 1-18.

Benson, S. S. 2009. Recognizing the red flags of a Ponzi scheme. The CPA Journal (June): 18-25.

Benson, S. S. 2012. Shielding the auditor from corporate fraud liability: Recent decisions and rationale for the in pari delicto defense. The CPA Journal (April): 58-65.

Bentley, J. W., T. A. Lambert and E. Wang. 2021. The effect of increased audit disclosure on managers' real operating decisions: Evidence from disclosing critical audit matters. The Accounting Review (January): 23-40.

Bentley, K. A., T. C. Omer and N. Y. Sharp. 2013. Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research 30(2): 780-817.

Bentley-Goode, K. A., N. J. Newton and A. M. Thompson. 2017. Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory 36(4): 46-69.

Berecz, D., E. Metrejean and D. Thompson. 2017. Conducting interviews: An auditor's guide to getting the truth. Journal of Forensic & Investigative Accounting 9(3): 929-935.

Berenson, A. 2003. The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America. Random House.

Beresford, D. R. and A. J. Radin. 2018. The responsibilities of audit committees/The author responds. The CPA Journal (October): 17.

Beretvas, A. 1951. Case study in auditing procedure casualty (automobile) insurance company. The Accounting Review (January): 80-87.

Beretvas, A. 1952. Case study in auditing procedure: (Real estate & personal property tax). The Accounting Review (April): 210-214.

Berg, J., D. Coursey and J. Dickhaut. 1990. Experimental methods in accounting: A discussion of recurring issues. Contemporary Accounting Research 6(2): 825-849.

Berg, J. E. 1991. Discussion of the impact of MAS on auditors' independence: An experimental markets study. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 99-106.

Berglund, N. R. 2020. Do client bankruptcies preceded by clean audit opinions damage auditor reputation? Contemporary Accounting Research 37(3): 1914-1951.

Berglund, N. R., D. R. Herrmann and B. P. Lawson. 2018. Managerial ability and the accuracy of the going concern opinion. Accounting and the Public Interest (18): 29-52.

Berglund, N. R., J. D. Eshleman and P. Guo. 2018. Auditor size and going concern reporting. Auditing: A Journal of Practice & Theory 37(2): 1-25.

Bergner, J. and L. Lin. 2015. Disclosure of the engagement partner in the audit report: An international perspective on the PCAOB proposal. The CPA Journal (January): 44-47.

Bergner, J. M., S. A. Peffer and R. J. Ramsay. 2016. Concession, contention, and accountability in auditor-client negotiations. Behavioral Research In Accounting 28(1): 15-25.

Berry, L. E., G. B. Harwood and J. L. Katz. 1987. Performance of auditing procedures by governmental auditors: Some preliminary evidence. The Accounting Review (January): 14-28.

Berryman, R. G. 1960. Auditing standards and the law. The Accounting Review (January): 70-80.

Bertomeu, J., E. Cheynel, E. Floyd and W. Pan. 2021. Using machine learning to detect misstatements. Review of Accounting Studies 26(2): 468-519.

Bertrand, R. M. M., A. J. H. C. Schram and E. H. J. Vaassen. 2013. Understanding contract audits: An experimental approach. Auditing: A Journal of Practice & Theory 32(1): 1-31.

Bevis, H. W. 1957. Streamlining auditing techniques. The Accounting Review (January): 26-32.

Beyer, A. and S. S. Sridhar. 2006. Effects of multiple clients on the reliability of audit reports. Journal of Accounting Research (March): 29-51.

Bharadwaj, A., V. Karan, R. K. Mahapatra, U. S. Murthy and A. S. Vinze. 1994. APX: An integrated knowledge based system to support audit planning. International Journal of Intelligent Systems in Accounting, Finance, and Management 3(3): 149-164.

Bhaskar, L. S. 2020. How do risk-based inspections impact auditor behavior? Experimental evidence on the PCAOB's process. The Accounting Review (July): 103-126.

Bhaskar, L. S., G. V. Krishnan and W. Yu. 2017. Debt covenant violations, firm financial distress, and auditor actions. Contemporary Accounting Research 34(1): 186-215.

Bhaskar, L. S., J. H. Schroeder and M. L. Shepardson. 2019. Integration of internal control and financial statement audits: Are two audits better than one? The Accounting Review (March): 53-81.

Bhaskar, L. S., P. E. Hopkins and J. H. Schroeder. 2019. An investigation of auditors' judgments when companies release earnings before audit completion. Journal of Accounting Research (May): 355-390.

Bhaskar, L. S., T. M. Majors and A. Vitalis. 2023. How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations? Contemporary Accounting Research 40(4): 2288-2313.

Bhattacharjee, S., K. K. Moreno and N. S. Wright. 2019. The impact of benchmark set composition on auditors' level 3 fair value judgments. The Accounting Review (November): 91-108.

Bhattacharjee, S., K. K. Moreno and T. Riley. 2012. The interplay of interpersonal affect and source reliability on auditors' inventory judgments. Contemporary Accounting Research 29(4): 1087-1108.

Bhattacharjee, S., M. J. Maletta and K. K. Moreno. 2007. The cascading of contrast effects on auditors' judgments in multiple client audit environments. The Accounting Review (October): 1097-1117.

Bhattacharjee, S., M. J. Maletta and K. K. Moreno. 2016. The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments. Accounting Horizons (June): 225-238.

Bhattacharjee, S., M. J. Maletta and K. K. Moreno. 2017. Audit reviewers' judgments in multiple client audit environments. Behavioral Research In Accounting 29(2): 1-9.

Bhattacharjee, S., T. Kida and D. M. Hanno. 1999. The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments. Journal of Accounting Research (Spring): 83-100.

Bianchi, P. A. 2018. Auditors joint engagements and audit quality: Evidence from Italian private companies. Contemporary Accounting Research 35(3): 1533-1577.

Bierstaker, J., D. Janvrin and D. J. Lowe. 2014. What factors influence auditors' use of computer-assisted audit techniques? Advances in Accounting: Incorporating Advances in International Accounting 30(1): 67-74.

Bierstaker, J. L., D. Hanes-Downey, J. M. Rose and J. C. Thibodeau. 2018. Effects of stories and checklist decision aids on knowledge structure development and auditor judgment. Journal of Information Systems (Summer): 1-24.

Biggs, S. F. and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review (October): 607-633.

Biggs, S. F. and T. J. Mock. 1983. An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions. Journal of Accounting Research (Spring): 234-255.

Biggs, S. F., T. J. Mock and P. R. Watkins. 1988. Auditor's use of analytical review in audit program design. The Accounting Review (January): 148-161.

Bigus, J. 2015. Auditor reputation under different negligence regimes. Abacus 51(3): 356-378.

Bills, K. L., C. Hayne and S. E. Stein. 2018. A field study on small accounting firm membership in associations and networks: Implications for audit quality. The Accounting Review (September): 73-96.

Bills, K. L., D. C. Jeter and S. E. Stein. 2015. Auditor industry specialization and evidence of cost efficiencies in homogenous industries. The Accounting Review (September): 1721-1754.

Bills, K. L., L. M. Cunningham and L. A. Myers. 2016. Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees. The Accounting Review (May): 767-792.

Bills, K. L., M. Cobabe, J. Pittman and S. E. Stein. 2020. To share or not to share: The importance of peer firm similarity to auditor choice. Accounting, Organizations and Society (83): 101115.

Bills, K. L., M. Cobabe, J. Pittman and S. E. Stein. 2021. Erratum to "To share or not to share: The importance of peer firm similarity to auditor choice" 2020. 101115. Accounting, Organizations and Society (93): 101256.

Bills, K. L., Q. T. Swanquist and R. L. Whited. 2016. Growing pains: Audit quality and office growth. Contemporary Accounting Research 33(1): 288-313.

Birkett, B. S. 1986. The recent history of corporate audit committees. The Accounting Historians Journal 13(2): 109-124.

Bishop, G. L. 1914. Savings bank audits. Journal of Accountancy (February): 97-114.

Bizarro, P. A. and A. Garcia. 2011. Using XBRL global ledger to enhance the audit trail and internal control. The CPA Journal (May): 64-71.

Blackwell, D. W., T. R. Noland and D. B. Winters. 1998. The value of auditor assurance: Evidence from loan pricing. Journal of Accounting Research (Spring): 57-70.

Blakeney, R. N. W. E. Holland and M. T. Matteson. 1976. The auditor-auditee relationship: Some behavioral considerations and implications for auditing education. The Accounting Review (October): 899-906.

Blankley, A. I., D. S. Kerr and C. E. Wiggins. 2014. Quality control criticisms in PCAOB inspection reports. The CPA Journal (February): 32-40.

Blann, J. J., T. J. Kleppe and J. E. Shipman. 2023. Did the PCAOB's 2009 office expansion improve audit quality? Contemporary Accounting Research 40(1): 89-119.

Blay, A. D. and M. A. Geiger. 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions. Contemporary Accounting Research 30(2): 579-606.

Blay, A. D., L. Mauler and J. Nash. 2023. Within or across auditors? Understanding knowledge transfer in audit production. Accounting Horizons (September): 1-26.

Blazenko, G. W. and W. R. Scott. 1986. A model of standard setting in auditing. Contemporary Accounting Research 3(1): 68-92.

Bleibtreu, C. and U. Stefani. 2018. The effects of mandatory audit firm rotation on client importance and audit industry concentration. The Accounting Review (January): 1-27.

Blinn, M. M. 1977. Detecting management fraud: Putting one past the auditors? Management Accounting (May): 20-22.

Blix, L. H., M. A. Edmonds and K. B. Sorensen. 2021. How well do audit textbooks currently integrate data analytics. Journal of Accounting Education (55): 100717.

Blocher, E. 1978. Sampling for integrated audit objectives - A comment. The Accounting Review (July): 766-772.

Blocher, E. 1979. Performance effects of different audit staff assignment strategies. The Accounting Review (July): 563-573.

Blocher, E. and J. C. Robertson. 1976. Bayesian sampling procedures for auditors: Computer-assisted instruction. The Accounting Review (April): 359-363.

Bloom, R. and D. Schirm. 2008. An analysis of the GAO study on audit market concentration. The CPA Journal (April): 6-8.

Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90.

Bloomfield, R. 1999. Discussion of an experimental investigation of auditor-auditee interaction under ambiguity. Journal of Accounting Research (Studies on Credible Financial Reporting): 157-165.

Bloomfield, R. J. 1997. Strategic dependence and the assessment of fraud risk: A laboratory study. The Accounting Review (October): 517-538.

Blouin, J., B. M. Grein and B. R. Rountree. 2007. An analysis of forced auditor change: The case of former Arthur Andersen clients. The Accounting Review (May): 621-650.

Blough, C. G. 1949. Auditing standards and procedures. The Accounting Review (July): 265-271.

Blouin, M. and R. J. Huefner. 2018. Control issues in charter schools: An examination of New York State Comptroller's audits. The CPA Journal (April): 40-45.

Blum, E. S., R. C. Hatfield and R. W. Houston. 2022. The effect of staff auditor reputation on audit quality enhancing actions. The Accounting Review (January): 75-97.

Blum, J. D. 1977. Newly emerging standards of auditor responsibility: A comment. The Accounting Review (January): 257-258.

Boatsman, J. R. and G. M. Crooch. 1975. An example of controlling the risk of a type II error for substantive tests in auditing. The Accounting Review (July): 610-615.

Boatsman, J. R., L. P. Grasso, M. B. Ormiston and J. H. Reneau. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 148-156. (Part of a forum on laboratory markets and auditing research).

Bobek, D. D., L. N. Feustel and S. D. Vandervelde. 2021. Do tax professionals act like auditors when evaluating tax related audit evidence? Behavioral Research In Accounting 33(1): 81-106.

Bockus, K. and F. Gigler. 1998. A theory of auditor resignation. Journal of Accounting Research (Autumn): 191-208.

Bol, J. C., C. Estep, F. Moers and M. E. Peecher. 2018. The role of tacit knowledge in auditor expertise and human capital development. Journal of Accounting Research (September): 1205-1252.

Boll, K. 2014. Shady car dealings and taxing work practices: An ethnography of a tax audit process. Accounting, Organizations and Society 39(1): 1-19.

Bolt-Lee, C. 2007. Mining audit research. Journal of Accountancy (April): 68-70.

Bolt-Lee, C. E. and D. S. Showalter. 2012. Highlights audit research. Journal of Accountancy (July): 32-35.

Bolt-Lee, C. E. and S. Kern. 2015. Highlights of fraud research: Recent research brings new insights into fraud prevention and detection. Journal of Accountancy (November): 41-45.

Bonett, D. G. and R. C. Clute. 1990. Audit sampling with nonsampling errors of the first type. Contemporary Accounting Research 6(2): 432-445.

Bonner, S. 1991. Is experience necessary in cue measurement? The case of auditing tasks. Contemporary Accounting Research 8(1): 253-269.

Bonner, S., T. Majors and S. Ritter. 2018. Prepopulating audit workpapers with prior year assessments: Default option effects on risk rating accuracy. Journal of Accounting Research (December): 1453-1481.

Bonner, S. E. 1990. Experience effects in auditing: The role of task-specific knowledge. The Accounting Review (January): 72-92.

Bonner, S. E. 1994. A model of the effects of audit task complexity. Accounting, Organizations and Society 19(3): 213-234.

Bonner, S. E. and B. L. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 1-20.

Bonner, S. E. and P. L. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review (January): 157-178.

Bonner, S.E., K. Kadous and T. M. Majors. 2022. A habit strength-based explanation for auditors' use of simple cognitive processes for complex tasks. The Accounting Review (May): 107-129.

Bonner, S. E., R. Libby and M. W. Nelson. 1996. Using decision aids to improve auditors' conditional probability judgments. The Accounting Review (April): 221-240.

Bonner, S. E., R. Libby and M. W. Nelson. 1997. Audit category knowledge as a precondition to learning from experience. Accounting, Organizations and Society 22(5): 387-410.

Bonner, S. E., Z. Palmrose and S. M. Young. 1998. Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. The Accounting Review (October): 503-532.

Boockholdt, J. L. 1983. A historical perspective on the auditor's role: The early experience of the American railroads. The Accounting Historians Journal 10(1): 69-86.

Boone, J. P., I. K. Khurana and K. K. Raman. 2012. Audit market concentration and auditor tolerance for earnings management. Contemporary Accounting Research 29(4): 1171-1203.

Boone, J. P., I. K. Khurana and K. K. Raman. 2015. Did the 2007 PCAOB disciplinary order against Deloitte impose actual costs on the firm or improve its audit quality? The Accounting Review (March): 405-441.

Boone, J. P., I. K. Khurana and K. K. Raman. 2023. Accounting estimation intensity, auditor estimation expertise, and management bias. Accounting Horizons (June): 19-46.

Bordeman, A., M. Cussatt and K. D. Westermann. 2023. Risk and control considerations in attestation engagements: The auditor's role in the academy awards. Issues in Accounting Education (November): 131-144.

Boritz, J. E. 1985. The effect of information presentation structures on audit planning and review judgments. Contemporary Accounting Research 1(2): 193-218.

Boritz, J. E. 1986. The effect of research method on audit planning and review judgments. Journal of Accounting Research (Autumn): 335-348.

Boritz, J. E. and J. E. Hunton. 2002. Investigating the impact of auditor-provided systems reliability assurance on potential service recipients. Journal of Information Systems (Spring Supplement): 69-87. (Retracted).

Boritz, J. E. and J. E. Hunton. 2015. Retraction: Investigating the impact of auditor-provided systems reliability assurance on potential service recipients. Journal of Information Systems (Summer): 239.

Boritz, J. E. and L. M. Timoshenko. 2022. How do auditors assess key inputs in a discounted cash flow model of goodwill? Behavioral Research In Accounting 34(2): 19-47.

Boritz, J. E. and W. G. No. 2016. Computer-assisted functions for auditing XBRL-related documents. Journal of Emerging Technologies in Accounting 13(1): 53-83.

Boritz, J. E., B. G. Gaber and W. M. Lemon. 1988. An experimental study of the effects of elicitation methods on review of preliminary audit strategy by external auditors. Contemporary Accounting Research 4(2): 392-411.

Boritz, J. E., C. Carnaghan and P. S. Alencar. 2014. Business modeling to improve auditor risk assessment: An investigation of alternative representations. Journal of Information Systems (Fall): 231-256.

Boritz, J. E., L. Hayes and J. Lim. 2013. A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification. International Journal of Accounting Information Systems 14(2): 138-163.

Boritz, J. E., L. Hayes and L. M. Timoshenko. 2020. How understandable are SOX 404 auditors reports? International Journal of Accounting Information Systems (39): 100486.

Boritz, J. E., N. Kochetova-Kozloski and L. Robinson. Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk? The Accounting Review (May): 881-915.

Borkowski, S. C. and M. A. Gaffney. 2018. Transfer pricing and FIN 48: How managers attempt to mitigate audit risk. Management Accounting Quarterly (Winter): 8-17.

Borth, D. 1964. Audit of a governmental cost reduction program. N.A.A. Bulletin (August): 49-52 .

Borth, D. and A. H. Winakor. 1935. Some reflections of the scope of auditing. The Accounting Review (June): 174-184.

Borthick, A. F. 2012. Designing continuous auditing for a highly automated procure-to-pay process. Journal of Information Systems (Fall): 153-166.

Borthick, A. F. 2012. Designing continuous auditing for highly automated procure-to-pay process. Journal of Information Systems (Fall): 153-166.

Borthick, A. F. and G. P. Schneider. 2023. Getting students ready for accounting spreadsheets: Training for basic spreadsheet skills with pre/post assessments. Issues in Accounting Education (May): 63-84.

Borthick, A. F. and J. E. Kiger. 2003. Designing audit procedures when evidence is electronic: The case of e-ticket travel revenue. Issues in Accounting Education (August): 275-290.

Borthick, A. F. and P. L. Bowen. 2008. Auditing system development: Constructing the meaning in the context of Legacy code migration. Journal of Information Systems (Spring): 47-62.

Borthick, A. F. and R. R. Pennington. 2017. When data become ubiquitous, what becomes of accounting and assurance? Journal of Information Systems (Fall): 1-4.

Borthick, A. F., M. B. Curtis and R. S. Sriram. 2006. Accelerating the acquisition of knowledge structure to improve performance in internal control reviews. Accounting, Organizations and Society 31(4-5): 323-342.

Bovee, M., A. Kogan, K. Nelson, R. P. Srivastava and M. A. Vasarhelyi. 2005. Financial reporting and auditing with net knowledge (FRAANK) and extensible business reporting language (XBRL). Journal of Information Systems (Spring): 19-41.

Bovee, M., M. L. Ettredge, R. P. Srivastava and M. A. Vasarhelyi. 2002. Does the year 2002 XBRL taxonomy accommodate current business financial-reporting practice? Journal of Information Systems (Fall): 165-182.

Bowen, A. K. 2010. A fraud case study: The skim sisters. The CPA Journal (January): 12-14.

Bowlin, K. 2011. Risk-based auditing, strategic prompts, and auditor sensitivity to the strategic risk of fraud. The Accounting Review (July): 131-1253.

Bowlin, K. O., J. Hales and S. J. Kachelmeier. 2009. Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions. Review of Accounting Studies 14(1): 63-87.

Bowlin, K. O., J. L. Hobson and M. D. Piercey. 2015. The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality. The Accounting Review (July): 1363-1393.

Bowling, S. and C. Meyer. 2019. How we successfully implemented AI in audit. Journal of Accountancy (June): 26-28.

Boyer, B. N., D. A. Pannese and P. N. Iannone. 2023. Wirecard and potential U.S. audit issues. Journal of Forensic & Investigative Accounting 15(3): 370-377. (The German company Wirecard's red flags).

Boyle, D. M., B. W. Carpenter and D. R. Hermanson. 2012. CEOs, CFOs, and accounting fraud: Implications of recent research. The CPA Journal (January): 62-65.

Boyle, D. M., J. F. Boyle and D. P. Mahoney. 2015. Avoiding the fraud mind-set. Strategic Finance (February): 40-46.

Boyle, D. M., J. F. Boyle and D. P. Mahoney. 2018. Behavioral assessment and modification in fraud mitigation efforts. Management Accounting Quarterly (Fall): 1-11.

Boyle, D. M., J. F. Boyle, B. W. Carpenter and D. P. Mahoney. 2015. Operation Broken Gate: The SEC is holding gatekeepers accountable. Strategic Finance (January): 47-51.

Boyle, J. F. and C. A. Lenns. 2016. Government-contracted contingent fee auditors. The CPA Journal (April): 44-50.

Boyle, J. F., A. A. Gramling, D. R. Hermanson and H. M. Hermanson. 2015. Audit committee material weaknesses in smaller reporting companies: Still struggling. Journal of Forensic & Investigative Accounting 7(1): 110-121.

Bradbury, M. E. and P. Rouse. 2002. An application of data envelopment analysis to the evaluation of audit risk. Abacus 38(2): 263-279.

Bradford, M., E. Z. Taylor and J. F. Brazel. 2010. Beyond compliance: The value of SOX. Strategic Finance (May): 48-53.

Bradshaw, M. T., S. A. Richardson and R. G. Sloan. 2001. Do analysts and auditors use information in accruals? Journal of Accounting Research (June): 45-74.

Brandon, D. M. and J. M. Mueller. 2006. The influence of client importance on juror evaluation of auditor liability. Behavioral Research in Accounting (18): 1-18.

Brandon, D. M., B. T. Carver, C. W. Hollingsworth and J. D. Stanley. 2012. Causes and consequences of recent auditor switching: Looking to the research for answers. The CPA Journal (February): 36-39.

Brands, K. 2022. Technology workbook: Streaming the audit process. Strategic Finance (February): 62-63.

Brasel, K., M. M. Doxey and J. H. Grenier. 2016. Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review (September): 1345-1362.

Brasel, K. R. and B. E. Daugherty. 2017. Cook and Thomas, LLC: Balancing auditor liability, client confidentiality, and public interest. Issues in Accounting Education (February): 17-32.

Brasel, K. R., R. C. Hatfield, E. B. Nickell and L. M. Parsons. 2019. The effect of fraud risk assessment frequency and fraud inquiry timing on auditors' skeptical judgments and actions. Accounting Horizons (March): 1-15.

Braswell, M. and R. B. Daniels. 2017. Auditing, attestation, and financial reporting for an early American charity. The Accounting Historians Journal 44(2): 27-46.

Bratten, B., M. Causholli and T. C. Omer. 2019. Audit firm tenure, bank complexity, and financial reporting quality. Contemporary Accounting Research 36(1): 295-325.

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 25(3): 243-259.

Braun, R. L. and H. L. Stallworth. 2009. If you need love, get a puppy: A case study on professional skepticism and auditor independence. Issues in Accounting Education (May): 237-252.

Brazel, J. F. 2008. How do financial statement auditors and IT auditors work together? The CPA Journal (November): 38-41.

Brazel, J. F. and M. Bradford. 2011. Shedding new light on auditor switching. Strategic Finance (January): 49-54.

Brazel, J. F., C. Gimbar and T. J. Schaefer. 2021. The case of undetected fraud: Can audit firm policies or highlighting the fraud examiner's role reduce juror assessments of auditor negligence? Journal of Forensic Accounting Research 6(1): 389-405.

Brazel, J. F., C. P. Agoglia and R. C. Hatfield. 2004. Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance. The Accounting Review (October): 949-966.

Brazel, J. F., K. L. Jones and M. F. Zimbelman. 2009. Using nonfinancial measures to assess fraud risk. Journal of Accounting Research (December): 1135-1166.

Brazel, J. F., S. B. Jackson and T. J. Schaefer. 2016. The outcome effect and professional skepticism. The Accounting Review (November): 1577-1599.

Breger, D. and L. Breger. 2021. Improving professional skepticism by altering the detail of data in developing expectations to detect fraudulent behavior. Journal of Forensic & Investigative Accounting 13(1): 1-25.

Brennan, D. J. 2022. Handling sales tax nexus audits be wary when a state sends a nexus questionnaire. Journal of Accountancy (September): 1-6.

Brewster, B. E. 2011. How a systems perspective improves knowledge acquisition and performance in analytical procedures. The Accounting Review (May): 915-943.

Brewster, B. E., A. J. Johanns, M. E. Peecher and I. Solomon. 2021.  Do stronger wise-thinking dispositions facilitate auditors' objective evaluation of evidence when assessing and addressing fraud risk? Contemporary Accounting Research 38(3): 1679-1711.

Brewster, B. E., J. H. Grenier, D. N. Herda and M. E. Marshall. 2021. Big 4 firms as legal service providers: Implications for audit practice and future research directions. Accounting Horizons (September): 93-112.

Brezina, M., R. J. Casey, J. H. Grenier and A. B. Reffett. 2012. The SMU football recruiting scandal: A primer on compliance auditing and forensic investigations. Journal of Accounting Education 30(2): 233-247.

Brickner, D. R., L. S. Mahoney and S. J. Moore. 2010. Providing an applied-learning exercise in teaching fraud detection: A case of academic partnering with IRS criminal investigation. Issues in Accounting Education (November): 695-708.

Brighton, G. D. 1954. Aid to management beyond the audit. The Accounting Review (October): 584-590.

Briloff, A. J. 1995. Review of Strengthening the professionalism of the independent auditor, report to the public oversight board of the SEC practice section. Accounting Horizons (September): 125-130.

Brink, A. G., D. Jordan Lowe and L. M. Victoravich. 2013. The effect of evidence strength and internal rewards on intentions to report fraud in the Dodd-Frank regulatory environment. Auditing: A Journal of Practice & Theory 32(3): 87-104.

Brink, A. G., S. J. Cerola and K. B. Menk. 2015. The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting 7(1): 180-211.

Brisker, E. R., M. Son and H. Song. 2014. The PCAOB's second inspections of foreign auditors. The CPA Journal (September): 28-33.

Brivot, M., M. Roussy and M. Mayer. 2018. Conventions of audit quality: The perspective of public and private company audit partners. Auditing: A Journal of Practice & Theory 37(2): 51-71.

Brocheler, V., S. Maijoor and A. van Witteloostuijn. 2004. Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992. Accounting, Organizations and Society 29(7): 627-646.

Brockbank, B. G., C. Do and B. P. Lawson. 2023. Audit market concentration and audit quality: Evidence from analysts' forecasts. Accounting Horizons (September): 59-77.

Brockway, W. B. 1907. Reporting a street railway examination (From a client's point of view). Journal of Accountancy (May): 16-22.

Brockway, W. B. 1910. The electric railway auditor, his duties and relation to the organization. Journal of Accountancy (February): 253-262.

Brody, R. G. 2012. External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 11-21.

Brody, R. G., G. Gupta, R. Knight, D. Byrne and J. Colton. 2022. Can forensic accounting experts save athletes from becoming fraud victims? Journal of Forensic & Investigative Accounting 14(1): 54-62.

Brody, R. G., S. R. Melendy and F. S. Perri. 2012. Commentary from the American Accounting Association's 2011 annual meeting panel on emerging issues in fraud research. Accounting Horizons (September): 513-531.

Bronson, S. N., A. Ghosh and C. E. Hogan. 2017. Audit fee differential, audit effort, and litigation risk: An examination of ADR firms. Contemporary Accounting Research 34(1): 83-117.

Bronson, S. N., A. Masli and J. H. Schroeder. 2021. Releasing earnings when the audit is less complete: Implications for audit quality and the auditor/client relationship. Accounting Horizons (June): 27-55.

Bronson, S. N., C. E. Hogan, M. F. Johnson and K. Ramesh. 2011. The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases. Journal of Accounting and Economics (February): 95-114.

Brooke, S. 2014. Seeking a path forward on audit quality indicators. The CPA Journal (June): 8-10.

Brooker, R. P. and J. J. Staunton. 1966. On the independence of auditors. Abacus 2(2): 172-179.

Brooks, L. J. Jr. 1980. An attitude survey approach to the social audit: The Southam Press experience. Accounting, Organizations and Society 5(3): 341-355.

Brooks, L. Z. 2020. Audit firm tenure, corporate tax avoidance, and firm value. Journal of Forensic & Investigative Accounting 12(1): 109-137.

Brooks, L. Z. and P. Guo. 2015. Audit firm tenure, audit materiality, and last-minute earnings management. Journal of Forensic & Investigative Accounting 7(1): 292-340. (The page numbers of this paper overlap with the Burnably, Hass, Muehlmann paper. This paper should start at page 317).

Brooks, M. R., S. A. Hairston, P. K. Njoroge and J. W. Ryou. 2020. Does the presence of a general counsel in top management affect audit effort and audit outcomes? Accounting Horizons (September): 39-59.

Brown, C. D. and K. Raghunandan. 1995. Audit quality in audits of federal programs by non-federal auditors. Accounting Horizons (September): 1-10.

Brown, C. D. and K. Raghunandan. 1997. Audit quality in audits of federal programs by non-federal auditors: A reply. Accounting Horizons (March): 72-75.

Brown, C. D. and P. Burnaby. 1988. The evolution of the single audit: A 20-year process. Accounting Horizons (June): 47-52.

Brown, C. E. and D. S. Murphy. 1990. The use of auditing expert systems in public accounting. Journal of Information Systems (Fall): 63-72.

Brown, C. E. and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review (January): 100-119.

Brown, C. E., J. A. Wong and A. A. Baldwin. 2007. A review and analysis of the existing research streams in continuous auditing. Journal of Emerging Technologies in Accounting (4): 1-28.

Brown, C. E., M. E. Peecher and I. Solomon. 1999. Auditors' hypothesis testing in diagnostic inference tasks. Journal of Accounting Research (Spring): 1-26.

Brown, H. L. 1969. Current problems of real-time auditing. Management Accounting (May): 53-54.

Brown, H. L. 1972. Auditing computer systems. Management Accounting (September): 23-26.

Brown, H. L. and A. M. Wright. 2008. Negotiation research in auditing. Accounting Horizons (March): 91-109.

Brown, J. O. and V. K. Popova. 2016. The interplay of management incentives and audit committee communication on auditor judgment. Behavioral Research In Accounting 28(1): 27-40.

Brown, N. C., R. M. Crowley and W. B. Elliott. 2020. What are you saying? Using topic to detect financial misreporting. Journal of Accounting Research (March): 237-291.

Brown, P. R. 1983. Independent auditor judgment in the evaluation of internal audit functions. Journal of Accounting Research (Autumn): 444-455.

Brown, R. G. 1962. Changing audit objectives and techniques. The Accounting Review (October): 696-703.

Brown, S. V. and W. R. Knechel. 2016. Auditor-client compatibility and audit firm selection. Journal of Accounting Research (June): 725-775.

Brown, T., T. M. Majors and M. E. Peecher. 2020. Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud. Accounting, Organizations and Society (87): 101172.

Brown, V. L., B. Daugherty, D. Dickins and J. Higgs. 2014. Insights on auditor rotation. Management Accounting Quarterly (Summer): 27-37.

Brown-Liburd, H. and M. A. Vasarhelyi. 2015. Big data and audit evidence. Journal of Emerging Technologies in Accounting (12): 1-16.

Brown-Liburd, H., H. Issa and D. Lombardi. 2015. Behavioral implications of big data's impact on audit judgment and decision making and future research directions. Accounting Horizons (June): 451-468.

Brozovsky, J. and J. Luo. 2013. Digital forensics: A new challenge for accounting. Strategic Finance (May): 37-43.

Brozovsky, J. A. and F. M. Richardson. 1998. The effects of information availability on the benefits accrued from enhancing auditing firm reputation. Accounting, Organizations and Society 23(8): 767-779.

Bruchwood, J. D., D. M. Johnston and S. J. Lusch. 2018. The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits. Advances in Accounting: Incorporating Advances in International Accounting (42): 1-11.

Bruynseels, L. and E. Cardinaels. 2014. The audit committee: Management watchdog or personal friend of the CEO? The Accounting Review (January): 113-145.

Bruynseels, L. and M. Willekens. 2012. The effect of strategic and operating turnaround on audit reporting for distressed companies. Accounting, Organizations and Society 37(4): 223-241.

Bryan, B. J. and L. M. Smith. 1997. Faculty perspectives of auditing topics. Issues in Accounting Education (Spring): 1-14. (Survey).

Bryan, D., M. H. Liu, T. Carol, S. L. Tiras and Z. Zhuang. 2013. Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality. Review of Accounting Studies 18(4): 1123-1158.

Bryan, D. B. 2017. Organized labor, audit quality, and internal control. Advances in Accounting: Incorporating Advances in International Accounting (36): 11-26.

Bryan, D. B. and T. W. Mason. 2016. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Advances in Accounting: Incorporating Advances in International Accounting (34): 99-109.

Bryan, D. B. and T. W. Mason. 2016. Extreme CEO pay cuts and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (33): 1-10.

Bryan, D. B. and T. W. Mason. 2017. Executive tournament incentives and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (37): 30-45.

Bryan, D. B. and T. W. Mason. 2020. Earnings volatility and audit report lag. Advances in Accounting: Incorporating Advances in International Accounting (51): 100496.

Bryan, D. B. and T. W. Mason. 2020. Earnings volatility and auditor risk assessments: Evidence from auditor resignations. Accounting Horizons (December): 33-56.

Bryan, D. B., T. W. Mason and J. K. Reynolds. 2018. Earnings autocorrelation, earnings volatility, and audit fees. Auditing: A Journal of Practice & Theory 37(3): 47-69.

Bucaro, A. C. 2019. Enhancing auditors' critical thinking in audits of complex estimates. Accounting, Organizations and Society (73): 35-49.

Buchanan, J. L., B. P. Commerford and E. Wang. 2021. Auditor actions and the deterrence of manager opportunism: The importance of communication to the board and consistency with peer behavior. The Accounting Review (May): 141-163.

Buchanan, R. S. 1907. Security-holders should demand independent audits. Journal of Accountancy (June): 92-97.

Buckless, F. A. L. R. Ingraham and J. G. Jenkins. 2004. Comprehensive Assurance & Systems Tool: An Integrated Practice Set. Prentice Hall.

Buckley, J. W. 1966. Operational audits by public accountants. Abacus 2(2): 159-171.

Buckley, J. W. 1969. Discussion of the visibility of the auditor's disclosure of deviance from APB opinion: An empirical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 19-25.

Buist, G. B. 1922. Purposes and limitations of a balance-sheet audit. Journal of Accountancy (September): 182-189.

Burdick, R. K. and J. H. Reneau. 1978. Within-item variation: A stochastic approach to audit uncertainty - A comment. The Accounting Review (October): 989-992.

Burgher, P. H. 1964. Pert and the auditor. The Accounting Review (January): 103-120.

Burgstahler, D. and J. Jiambalvo. 1986. Sample error characteristics and projection of error to audit populations. The Accounting Review (April): 233-248.

Burke, J., R. Hoitash and U. Hoitash. 2019. The importance of audit partners' background. The CPA Journal (February): 13-14.

Burke, J. A., R. S. Polimeni and A. Basile. 2020. Mandatory examinations or audits of quality control assurance systems. The CPA Journal (March): 42-47.

Burke, J. J., R. Hoitash and U. Hoitash. 2019. Auditor response to negative media coverage of client environmental, social, and governance practices. Accounting Horizons (September): 1-23.

Burke, J. J., R. Hoitash and U. Hoitash. 2020. The use and characteristics of foreign component auditors in U.S. multinational audits: Insights from AP disclosure. Contemporary Accounting Research 37(4): 2398-2437.

Burke, J. J., R. Hoitash, U. Hoitash and S. Xiao. 2023. The disclosure and consequences of U.S. critical audit matters. The Accounting Review (March): 59-95.

Burkhardt, D. C. 1973. The annual audit. Management Accounting (September): 22-26.

Burnaby, P., S. Hass and B. W. Muehlmann. 2015. Case: Fighting international fraud with the FCPA: Hewlett-Packard's current problems with international kickbacks. Journal of Forensic & Investigative Accounting 7(1): 292-316.

Burnett, B. M., B. M. Cripe, G. W. Martin and B. P. McAllister. 2012. Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management. The Accounting Review (November): 1861-1884.

Burnett, S. K. and D. Pulliam. 2017. The IRS's new streamlined audit rules for partnerships. The CPA Journal (October): 48-51.

Burns, M. B. and A. Igou. 2019. "Alexa, write and audit opinion": Adopting intelligent virtual assistants in accounting workplaces. Journal of Emerging Technologies in Accounting 16(1): 81-92.

Burt, I. 2016. An understanding of the differences between internal and external auditors in obtaining information about internal control weaknesses. Journal of Management Accounting Research 28(3): 83-99.

Burton, F. G., T. J. Wilks and M. F. Zimbelman. 2011. The impact of audit penalty distributions on the detection and frequency of fraudulent reporting. Review of Accounting Studies 16(4): 843-865.

Butcher, D. 2020. Fighting fraud in the workplace. Strategic Finance (July): 15-16.

Butcher, D. 2020. Fraud risk in a crisis. Strategic Finance (November): 15-16.

Butcher, D. 2022. Forensic accountants root out unethical conduct. Strategic Finance (May): 17-18.

Butler, J. B. and C. Raiborn. 2015. Fraud: An ounce of prevention. Cost Management (July/August): 38-48.

Butler, M., A. J. Leone and M. Willenborg. 2004. An empirical analysis of auditor reporting and its association with abnormal accruals. Journal of Accounting and Economics (June): 139-165.

Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526.

Butler, S. A. 1986. Anchoring in the judgmental evaluation of audit samples. The Accounting Review (January): 101-111.

Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research (Autumn): 315-330.

Butterworth, J. E. 1980. Discussion of internal control and external auditing for incentive compensation schedules. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 172-176.

Byrnes, T. W. 1935. The auditing laboratory at Columbia University. The Accounting Review (September): 295-298.

Cahan, S., W. Zhang and D. Veenman. 2011. Did the waste management audit failures signal lower firm-wide audit quality at Arthur Andersen? Contemporary Accounting Research 28(3): 859-891.

Cahan, S. F. and W. Zhang. 2006. After Enron: Auditor conservatism and ex-Andersen clients. The Accounting Review (January): 49-82.

Cahan, S. F., J. M. Godfrey, J. Hamilton and D. C. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities. The Accounting Review (November): 1393-1423.

Cahan, S. F., L. Che, W. R. Knechel and T. Svanstrom. 2022. Do audit teams affect audit production and quality? Evidence from audit teams' industry knowledge. Contemporary Accounting Research 39(4): 2657-2695.

Cai, Y., Y. Kim, J. C. Park and H. D. White. 2016. Common auditors in M&A transactions. Journal of Accounting and Economics (February): 77-99.

Calabrese, K. 2023. The effects of time pressure on audit fees. Advances in Accounting (63): 100663.

Calderon, T. G. and C. G. Onita. 2017. Big data and the perceived expectations gap in digital authentication processes. Journal of Forensic & Investigative Accounting 9(2): 736-750.

Calderon, T. G. and J. J. Cheh. 2002. A roadmap for future neural networks research in auditing and risk assessment. International Journal of Accounting Information Systems 3(4): 203-236.

Calderon, T. G., A. Chandra and J. J. Cheh. 2006. Modeling an intelligent continuous authentication system to protect financial information resources. International Journal of Accounting Information Systems 7(2): 91-109.

Calderon, T. G., H. Song and L. Wang. 2016. Audit deficiencies related to internal control. The CPA Journal (February): 32-40.

Calegari, M. J., J. W. Schatzberg and G. R. Sevcik. 1998. Experimental evidence of differential auditor pricing and reporting strategies. The Accounting Review (April): 255-275.

Callen, J. L. and X. Fang. 2017. Crash risk and the auditor-client relationship. Contemporary Accounting Research 34(3): 1715-1750.

Calvin, C. G. and M. Holt. 2023. The impact of domain-specific internal audit education on financial reporting quality and external audit efficiency. Accounting Horizons (June): 47-65.

Campbell, C. A., S. Ramamoorti and T. G. Calderon. 2023. Automation bias and the "goldilocks effect" in auditing blockchain. Journal of Emerging Technologies in Accounting 20(2): 29-53.

Campfield, W. L. 1957. A blueprint for appraising and guiding audit staff. The Accounting Review (October): 625-629.

Canning, M., Y. Gendron and B. O'Dwyer. 2018. Auditing in a changing environment and the constitution of cross-paradigmatic communications channels. Auditing: A Journal of Practice & Theory 37(2): 165-174.

Canning, M., Y. Gendron and B. O'Dwyer. 2018. Research forum on auditing in a changing environment. Auditing: A Journal of Practice & Theory 37(2): 163.

Cannon, N. H. and J. C. Bedard. 2017. Auditing challenging fair value measurements: Evidence from the field. The Accounting Review (July): 81-114.

Cao, J., F. Chen and J. L. Higgs. 2016. Late for a very important date: Financial reporting and audit implications of late 10-K filings. Review of Accounting Studies 21(2): 633-671.

Cao, M., R. Chychyla and T. Stewart. 2015. Big data analytics in financial statement audits. Accounting Horizons (June): 423-429.

Cao, T., R. Duh, H. Tan and T. Xu. 2022. Enhancing auditors' reliance on data analytics under inspection risk using fixed ad growth mindsets. The Accounting Review (May): 131-153.

Caplan, D. H., S. K. Dutta and D. J. Marcinko. 2017. Tempest in a K-Cup: Red flags on Green Mountain. Issues in Accounting Education (February): 79-94.

Cappers, Z. and A. McNeal. 2015. What's your fraud IQ? Journal of Accountancy (February): 48-51.

Capps, G., L. Koonce and B. J. White. 2017. Example-based reasoning and fact-weighting guidance in accounting standards. Contemporary Accounting Research 34(1): 582-600.

Caramanis, C. and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting and Economics (March): 116-138.

Carcello, J. V. 2012. What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. The CPA Journal (January): 22-28.

Carcello, J. V. 2014. Commentary - A call to action: The Securities and Exchange Commission and the auditing profession's public interest responsibilities. Accounting and the Public Interest (14): 72-78.

Carcello, J. V. and C. Li. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review (September): 1511-1546.

Carcello, J. V. and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review (October): 453-467.

Carcello, J. V. and T. L. Neal. 2003. Audit committee characteristics and auditor dismissals following "new" going-concern reports. The Accounting Review (January): 95-117.

Carcello, J. V. and Z. Palmrose. 1994. Auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 1-30.

Carcello, J. V., A. Vanstraelen and M. Willenborg. 2009. Rules rather than discretion in audit standards: Going-concern opinions in Belgium. The Accounting Review (September): 1395-1428.

Carcello, J. V., C. W. Hollingsworth and T. L. Neal. 2006. Audit committee financial experts: A closer examination using firm designations. Accounting Horizons (December): 351-373.

Carcello, J. V., D. R. Hermanson and H. F. Huss. 1996. Inappropriate audit partner behavior: Views of partners and senior managers. Behavioral Research In Accounting (8 Supplement): 245-268.

Carcello, J. V., D. R. Hermanson and T. L. Neal. 2002. Disclosures in audit committee charters and reports. Accounting Horizons (December): 291-304.

Carcello, J. V., J. C. Bedard and D. R. Hermanson. 2009. Responses of the American Accounting Association's tracking team to the recommendations of the advisory committee on the auditing profession. Accounting Horizons (March): 69-84.

Carcello, J. V., J. E. Copeland Jr., R. H. Hermanson and D. H. Turner. 1991. A public accounting career: The gap between student expectations and accounting staff experiences. Accounting Horizons (September): 1-11. (Survey of Beta Alpha Psi members before and after employment).

Carcello, J. V., T. L. Neal, L. C. Reid and J. E. Shipman. 2020. Auditor independence and fair value accounting: An examination of nonaudit fees and goodwill impairments. Contemporary Accounting Research 37(1): 189-217.

Carcello, J. V., T. L. Neal, Z. Palmrose and S. Scholz. 2011. CEO Involvement in selecting board members, audit committee effectiveness, and restatements. Contemporary Accounting Research 28(2): 396-430.

Carey, P. and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review (May): 653-676.

Carey, P. J, M. A. Geiger and B. T. O'Connell. 2008. Costs associated with going-concern-modified audit opinions: An analysis of the Australian audit market. Abacus 44(1): 61-81.

Carlisle, M., C. Hux and A. B. Zimmerman. 2021. Selecting the right audit partner. Strategic Finance (November): 24-31.

Carmenate, J., C. C. Hartmann, D. Sharma and V. D. Sharma. 2022. Finding financial experts for audit committees. The CPA Journal (January/February): 28-35.

Carmichael, D. R. 1979. Discussion of a judgment-based definition of materiality. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 136-138.

Carmichael, D. R. 1995. Review of The audit agenda. Accounting Horizons (December): 143-148.

Carmichael, D. R. 2004. The PCAOB and the social responsibility of the independent auditor. Accounting Horizons (June): 127-133. (PCAOB refers to the Public Company Accounting Oversight Board).

Carmichael, D. R. 2010. Double-entry, nonstandard entries, and fraud. The CPA Journal (October): 62-65.

Carmichael, D. R. 2014. Reflections on the establishment of the PCAOB and its audit standard-setting role. Accounting Horizons (December): 901-915.

Carmichael, D. R. 2015. Related parties, then and now. The CPA Journal (February): 36-42.

Carmichael, D. R. 2018. Audit versus fraud examination: What's the real difference? The CPA Journal (February): 48-53.

Carmichael, D. R. 2019. New revenue recognition guidance and the potential for fraud and abuse: Are companies and auditors ready? The CPA Journal (March): 36-43.

Carmichael, D. R. 2020. Financial statement fraud by external parties: What auditors can learn from major frauds in history. The CPA Journal (March): 28-34.

Carmichael, D. R. and R. J. Swieringa. 1968. The compatibility of auditing independence and management services - An identification of issues. The Accounting Review (October): 697-705.

Carnaghan, C. 2002. Discussion of Holistic, continuous assurance integration: e-business opportunities and challenges. Journal of Information Systems (Spring Supplement): 25-27.

Carnaghan, C. 2004. Discussion of IT assurance competencies. International Journal of Accounting Information Systems 5(2): 267-273.

Carnaghan, C. 2006. Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison. International Journal of Accounting Information Systems 7(2): 170-204.

Carpenter, B. W. and M. W. Dirsmith. 1992. Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective. Accounting, Organizations and Society 17(8): 709-739.

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 18(1): 41-63.

Carpenter, B. W., M. W. Dirsmith and P. P. Gupta. 1994. Materiality judgments and audit firm culture: Social-behavioral and political perspectives. Accounting, Organizations and Society 19(4-5): 355-380.

Carpenter, T. D. 2007. Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99. The Accounting Review (October): 1119-1140.

Carrington, T., T. Johansson, G. Johed and P. Ohman. 2019. The client as a source of institutional conformity for commitments to core values in the auditing profession. Contemporary Accounting Research 36(2): 1077-1097.

Carson, E. 2009. Industry specialization by global audit firm networks. The Accounting Review (March): 355-382.

Carson, E. and C. Dowling. 2012. The competitive advantage of audit support systems: The relationship between extent of structure and audit pricing. Journal of Information Systems (Spring): 35-49.

Carson, E. and R. Simnett. 2022. Involvement of component auditors in multinational group audits: Determinants, audit quality, and audit fees. Journal of Accounting Research (September): 1419-1462.

Carter, J. G. 1952. A suggested supplement to audit test programs. The Accounting Review (January): 89-93.

Carver, B., L. Muriel and B. S. Trinkle. 2023. Does the reporting of critical audit matters affect nonprofessional investors' perceptions of auditor credibility, information overload, audit quality, and investment risk? Behavioral Research In Accounting 35(1): 21-44.

Casey, R. J., S. E. Kaplan and A. S. Pinello. 2015. Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters? Advances in Accounting: Incorporating Advances in International Accounting 31(1): 1-10.

Cash, J. I. Jr., A. D. Bailey, Jr. and A. B. Whinston. 1977. A survey of techniques for auditing EDP-based accounting information systems. The Accounting Review (October): 813-832.

Cashell, J. D. 1995. The effects of SAS No. 55 on audits of small businesses. Accounting Horizons (September): 11-22.

Caskey, J. 2013. Discussion of "The economics of setting auditing standards". Contemporary Accounting Research 30(3): 1216-1222.

Caskey, J., V. Nagar and P. Petacchi. 2010. Reporting bias with an audit committee. The Accounting Review (March): 447-481.

Cassell, C., E. Hunt and G. Narayanamoorthy. 2019. A hidden risk of auditor industry specialization: Evidence from the financial crisis. Review of Accounting Studies 24(3): 891-926.

Cassell, C. A., M. S. Drake and S. J. Rasmussen. 2011. Short interest as a signal of audit risk. Contemporary Accounting Research 28(4): 1278-1297.

Cassell, C. A., L. A. Myers, R. Schmardebeck and J. Zhou. 2018. The monitoring effectiveness of co opted audit committees. Contemporary Accounting Research 35(4): 1732-1765.

Cassell, C. A., M. S. Drake and T. A. Dyer. 2018. Auditor litigation risk and the number of institutional investors. Auditing: A Journal of Practice & Theory 37(3): 71-90.

Casterella, J. R., K. L. Jensen and W. R. Knechel. 2009. Is self-regulated peer review effective at signaling audit quality? The Accounting Review (May): 713-735.

Casterella, J. R., R. Desir, M. A. Stallings and J. S. Wainberg. 2020. Information transfer of bankruptcy announcements: Examining the impact of auditor opinions. Accounting Horizons (March): 45-66.

Castillo, A. 2021. Natural language processing: Machine learning methods in forensic accounting. The CPA Journal (June/July): 16-19. (Case study).

Cataldi, B., B. Callahan, J. F. Sander and A. S. Kelly. 2017. Cutting through the numbers: How data mining was used to uncover multiple frauds at a hospital system medical center. Journal of Forensic & Investigative Accounting 9(3): 936-940.

Catanach, A., J. H. Irving, S. P. Williams and P. L. Walker. 2011. An ex post examination of auditor resignations. Accounting Horizons (June): 267-283.

Catanach, A. H. Jr. and E. J. Ketz. 2012. Enron ten years later: Lessons to remember. The CPA Journal (May): 16-23.

Cattanach, R. L. and G. W. Hanbery. 1973. Audit planning: An application of network analysis. The Accounting Review (July): 609-611.

Causey, D. Y. Jr. 1973. Foreseeability as a determinant of audit responsibility. The Accounting Review (April): 258-267.

Causey, D. Y. Jr. 1976. Newly emerging standards of auditor responsibility. The Accounting Review (January): 19-30.

Causey, D. Y. Jr. 1977. Newly emerging standards of auditor responsibility: A reply. The Accounting Review (January): 259-260.

Causholli, M. and W. R. Kenchel. 2012. An examination of the credence attributes of an audit. Accounting Horizons (December): 631-656.

Causholli, M., D. J. Chambers and J. L. Payne. 2014. Future nonaudit service fees and audit quality. Contemporary Accounting Research 31(3): 681-712.

Causholli, M., T. Floyd, N. T. Jenkins and S. M. Soltis. 2021. The ties that bind: Knowledge-seeking networks and auditor job performance. Accounting, Organizations and Society (92): 101239.

Cenker, W. J. and A. L. Nagy. 2004. Do audit charters need a reality check? Strategic Finance (January): 49-53.

Cenker, W. J. and A. L. Nagy. 2008. Auditor resignations and auditor industry specialization. Accounting Horizons (September): 279-295.

Chakrabarty, B., S. Duellman and M. A. Hyman. 2020. A new approach to estimating the relation between audit fees and financial misconduct. Accounting Horizons (June): 41-61.

Chambers, A. D. 2005. Audit committees: Practice, rules and enforcement in the UK and China. Corporate Governance: An International Review 13(1): 92-100.

Chambers, R. J. 1966. Accounting and analytical methods: A review article. Journal of Accounting Research (Spring): 101-118.

Chambers, V. A. and P. M. J. Reckers. 2022. Auditor interventions that reduce auditor liability judgments. Advances in Accounting (58): 100614.

Chambers, V. A., P. M. J. Reckers and A. Reinstein. 2020. Drivers of juror's malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management mindset. Advances in Accounting: Incorporating Advances in International Accounting (50): 100488.

Champlain, J. J. 2003. Auditing Information Systems. John Wiley & Sons.

Chan, D. K. and K. Wong. 2002. Scope of auditors' liability, audit quality, and capital investment. Review of Accounting Studies 7(1): 97-122.

Chan, D. K. and N. Liu. 2023. The effects of critical audit matter disclosure on audit effort, investor scrutiny, and investment efficiency. The Accounting Review (March): 97-121.

Chan, D. K. W. and N. Liu. 2022. Financial reporting, auditing, analyst scrutiny, and investment efficiency. The Accounting Review (September): 163-188.

Chan, D. Y. and A. Kogan. 2016. Data analytics: Introduction to using analytics in auditing. Journal of Emerging Technologies in Accounting 13(1): 121-140.

Chan, D. Y. and M. A. Vasarhelyi. 2011. Innovation and practice of continuous auditing. International Journal of Accounting Information Systems 12(2): 152-160.

Chan, H. L., D. G. DeBoskey and K. Hee. 2012. Audit fee patterns of Big Four and non-Big Four firms: A study of the potential effects of auditing standard 5. The CPA Journal (October): 32-36.

Chan, K. H. and D. Wu. 2011. Aggregate quasi rents and auditor independence: Evidence from audit firm mergers in China. Contemporary Accounting Research 28(1): 175-213.

Chan, K. H., E. J. Jiang and P. L. L. Mo. 2017. The effects of using bank auditors on audit quality and the agency cost of bank loans. Accounting Horizons (December): 133-153.

Chan, K. H., K. Z. Lin and F. Zhang. 2007. On the association between changes in corporate ownership and changes in auditor quality in a transitional economy. Journal of International Accounting Research 6(1): 19-36.

Chan, K. H., K. Z. Lin and P. L. L. Mo. 2003. An empirical study on the impact of culture on audit-detected accounting errors. Auditing: a Journal of Practice and Theory 22(2): 281-295.

Chan, K. H., K. Z. Lin and P. L. Mo. 2006. A political-economic analysis of auditor reporting and auditor switches. Review of Accounting Studies 11(1): 21-48.

Chan, K. H., P. L. L. Mo and W. Zhang. 2021. Do abnormal IPO audit fees signal IPO audit quality and post-IPO performance? A principal-agent analysis based on evidence from China. Journal of International Accounting Research 20(1): 1-29.

Chan, K. H, R. Luo and P. Lai Lan Mo. 2016. Auditors' constraining effect on tax noncompliance at different-tax conformity levels in a transition economy. Journal of International Accounting Research 15(3): 1-30.

Chan, L. H., K. C. W. Chen, T. Chen and Y. Yu. 2012. The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. Journal of Accounting and Economics (October-December): 180-196.

Chan, S. H., Q. Song, A. M. Wright and S. Wright. 2015. The effects of Mianzi and professional relationship Guanxi on auditor detection. Journal of Forensic & Investigative Accounting 7(2): 224-261. (Mianzi means face or image. Guanzi refers to a network of relationships).

Chaney, P. K. and D. C. Jeter. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting Review (January): 51-72.

Chaney, P. K., D. C. Jeter and P. E. Shaw. 1997. Client-auditor realignment and restrictions on auditor solicitation. The Accounting Review (July): 433-453.

Chaney, P. K., K. L. Philipich. 2002. Shredded reputation: The cost of audit failure. Corporate Financial Reporting and the Market for Independent Auditing: Contemporary Research. Journal of Accounting Research (September): 1221-1245.

Chang, H., L. C. J. Ho, Z. Liu and B. Ouyang. 2021. Income smoothing and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (54): 100547.

Chang, H., X. Chen, C. S. A. Cheng and N. Zhou. 2021. Certification of audit committee effectiveness: Evidence from one-time regulatory event in China. Journal of International Accounting Research 20(2): 1-23.

Chang, W., Y. Chen, L. L. Chou and C. Ko. 2016. Audit partner disciplinary actions and financial restatements. Abacus 52(2): 286-318.

Chang, X., S. Dasgupta and G. Hilary. 2009. The effect of auditor quality on financing decisions. The Accounting Review (July): 1085-1117.

Chang, Y., C. Chiang, L. Liu and X. Xie. 2019. Audit partner independence and business affiliation: Evidence from Taiwan. Advances in Accounting: Incorporating Advances in International Accounting (46): 100428.

Chapman, C. and M. E. Peecher. 2011. Worlds of assurance. Accounting, Organizations and Society 36(4-5): 267-268.

Chapman, K., M. Drake, J. H. Schroeder and T. Seidel. 2023. Earnings announcement delays and implications for the auditor-client relationship. Review of Accounting Studies 28(1): 45-90.

Charnes, A. and W. W. Cooper. 1980. Auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 87-107.

Charnes, A., H. J. Davidson and K. Kortanek. 1964. On a mixed-sequential estimating procedure with application to audit tests in accounting. The Accounting Review (April): 241-250.

Che, L., J. C. Langli and T. Svanstrom. 2018. Education, experience, and audit effort. Auditing: A Journal of Practice & Theory 37(3): 91-115.

Chen, A., H. Duong and A. Ngo. 2019. Types of nonaudit service fees and earnings response coefficients in the post-Sarbanes-Oxley era. Advances in Accounting: Incorporating Advances in International Accounting (44): 132-147.

Chen, B. and J. K. Conaway. 2022. Do U.S. investors value foreign component auditors? Journal of Accounting Research (June): 805-851.

Chen, C., X. Martin, and X. Wang. 2013. Insider trading litigation concerns, and auditor going-concern opinions. The Accounting Review (March): 365-393.

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 and Theory 20(2): 9-30.

Chen, C. J. P., A. Shome and X. Su. 2001. How is audit quality perceived by big 5 and local auditors in China: A preliminary investigation. International Journal of Auditing 5(2): 157-175.

Chen, C. J. P., X. Su and X. Wu. 2007. Market competitiveness and big 5 pricing: Evidence from China’s binary market. The International Journal of Accounting 42(1): 1-24.

Chen, C. J. P., X. Su and R. Zhao. 2000. An emerging market’s reaction to initial modified audit opinions: Evidence from the Shanghai Stock Exchange. Contemporary Accounting Research 17(3): 429-455.

Chen, C. X., K. T. Trotman and F. Zhou. 2015. Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams. The Accounting Review (January): 175-198.

Chen, F. and Y. Li. 2013. Voluntary adoption of more stringent governance policy on audit committees: Theory and empirical evidence. The Accounting Review (November): 1939-1969.

Chen, F., S. Peng, S. Xue, Z. Yang and F. Ye. 2016. Do audit clients successfully engage in opinion shopping? Partner-level evidence. Journal of Accounting Research (March): 79-112.

Chen, F., Y. Hou, G. Richardson and M. Ye. 2018. Auditor experience and the timeliness of litigation loss contingency disclosures. Contemporary Accounting Research 35(2): 956-979.

Chen, H., J. Z. Chen, G. J. Lobo and Y. Wang. 2011. Effects of audit quality on earnings management and cost of equity capital: Evidence from China. Contemporary Accounting Research 28(3): 892-925.

Chen, J., H. Chang, H. Chen and S. Kim. 2014. The effect of supply chain knowledge spillovers on audit pricing. Journal of Management Accounting Research 26( 26(1): 83-100.

Chen, J., R. Ding, W. Hou and S. Johan. 2016. Do financial analysts perform a monitoring role in China? Evidence from modified audit opinions. Abacus 52(3): 473-500.

Chen, J., R. Duh and K. Li. 2019. Does fee disclosure type matter? Evidence from price adjustment in the audit market of Taiwan. Journal of International Accounting Research 18(3): 41-61.

Chen, J., R. Duh, C. Wu and L. Yu. 2019. Macroeconomic uncertainty and audit pricing. Accounting Horizons (June): 75-97.

Chen, J. Z., M. Chen, C. Chen and G. J. Lobo. 2020. Do firms that have a common signing auditor exhibit higher earnings comparability? The Accounting Review (May): 115-143.

Chen, K. C. W., T. Chen, W. Han and H. Yuan. 2022. Auditors under fire: The association between audit errors and the career setbacks of individual auditors. Journal of Accounting Research (June): 853-900.

Chen, L., B. Srinidhi, A. Tsang and W. Yu. 2016. Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports. Journal of Management Accounting Research 28(2): 53-76.

Chen, L., G. V. Krishnan and W. Yu. 2018. The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality. Advances in Accounting: Incorporating Advances in International Accounting (43): 14-31.

Chen, L., L. Le, D. Nie and Y. Shi. 2023. Is audit committee chairs' compensation related to financial reporting quality? Journal of Forensic & Investigative Accounting 15(1): 19-39.

Chen, P. F., S. He, Z. Ma and D. Stice. 2016. The information role of audit opinions in debt contracting. Journal of Accounting and Economics (February): 121-144.

Chen, Q., K. Kelly and S. E. Salterio. 2012. Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation. Accounting, Organizations and Society 37(2): 95-115.

Chen, Q., X. Jiang and Y. Zhang. 2019. The effects of audit quality disclosure on audit effort and investment efficiency. The Accounting Review (July): 189-214.

Chen, Y., A. L. Smith, J. Cao and W. Xia. 2014. Information technology capability, internal control effectiveness, and audit fees and delays. Journal of Information Systems (Fall): 149-180.

Chen, Y., F. A. Gul, M. Veeraraghavan and L. Zolotoy. 2015. Executive equity risk-taking incentives and audit pricing. The Accounting Review (November): 2205-2234.

Chen, Y., J. Huang, T. Li and J. Pittman. 2022. It's a small world: The importance of social connections with auditors to mutual fund managers' portfolio decisions. Journal of Accounting Research (June): 901-963.

Chen, Y., W. Liou, Y. Chen and J. Wu. 2019. Fraud detection for financial statements of business groups. International Journal of Accounting Information Systems (32): 1-23.

Chen, S., S. Y. J. Sun and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review (January): 127-158.

Chen, S., X. Su and Z. Wang. 2005. An analysis of auditing environment and modified audit opinions in China: Underlying reasons and lessons. International Journal of Auditing (9): 165-185.

Chen, Y., C. Wu, Y. Chen, H. Li and H. Chen. 2017. Enhancement of fraud detection for narratives in annual reports. International Journal of Accounting Information Systems (26): 32-45.

Chen, Y., S. Sadique, B. Srinidhi and M. Veeraraghavan. 2017. Does high-quality auditing mitigate or encourage private information collection? Contemporary Accounting Research 34(3): 1622-1648.

Chen, Y., K. Capriotti and J. D'Aquila. 2021. Miller Energy resources' fraud and KPMG's audit failure. Journal of Forensic & Investigative Accounting 13(3): 530-539.

Cheney, G. 1999. Cyberfraud and computer crime. Strategic Finance (November): 38-43.

Cheng, C. and R. Flasher. 2018. Two short case studies in staff auditor and student ethical decision making. Issues in Accounting Education (February): 45-52.

Cheng, C. S. A., K. Wang, Y. Xu and N. Zhang. 2020. The impact of revealing auditor partner quality: Evidence from a long panel. Review of Accounting Studies 25(4): 1475-1506.

Cheng, J., C. Lu and N. Kuo. 2016. R&D capitalization and audit fees: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting (35): 39-48.

Cheng, L., S. Mitra and H. Song. 2017. Organized labor and audit fees. Accounting Horizons (December): 93-108.

Cheng, S., R. Felix and R. Indjejikian. 2019. Spillover effects on internal control weakness disclosures: The role of audit committees and board connections. Contemporary Accounting Research 36(2): 934-957.

Chewning, G., K. Pany and S. Wheeler. 1989. Auditor reporting decisions involving accounting principle changes: Some evidence on materiality thresholds. Journal of Accounting Research (Spring): 78-96.

Chi, W., L. A. Myers, T. C. Omer and H. Xie. 2017. The effects of audit partner pre-client-specific experience on audit quality and on perceptions of audit quality. Review of Accounting Studies 22(1): 361-391.

Chi, W., L. L. Lisic and M. Pevzner. 2011. Is enhanced audit quality associated with greater real earnings management? Accounting Horizons (June): 315-335.

Chi, W., L. L. Lisic, L. A. Myers, M. Pevzner and T. A. Seidel. 2019. The consequences of providing lower-quality audits at the engagement partner level. Journal of International Accounting Research 18(3): 63-82.

Chin, C., W. Yao and P. Liu. 2014. Industry audit experts and ownership structure in the syndicated loan market: At the firm and partner levels. Accounting Horizons (December): 749-768.

Cho, M. and G. V. Krishnan. 2023. Principles-based accounting standards and audit outcomes: Empirical evidence. Review of Accounting Studies 28(1): 164-200.

Cho, S., M. A. Vasarhelyi, T. Sun and C. Zhang. 2020. Learning from machine learning in accounting and assurance. Journal of Emerging Technologies in Accounting 17(1): 1-10.

Choi, A., J. H. Choi and B. C. Sohn. 2018. The joint effect of audit quality and legal regimes on the use of real earnings management: International evidence. Contemporary Accounting Research 35(4): 2225-2257.

Choi, J., J. Kim, X. Liu and D. A. Simunic. 2009. Cross-listing audit fee premiums: Theory and evidence. The Accounting Review (September): 1429-1463.

Choi, J., S. Kim and K. K. Raman. 2017. Did the 1998 merger of Price Waterhouse and Coopers & Lybrand increase audit quality? Contemporary Accounting Research 34(2): 1071-1102.

Choi, S. K. and D. C. Jeter. 1992. The effects of qualified audit opinions on earnings response coefficients. Journal of Accounting and Economics (June-September): 229-247.

Chong, G. H. 2000. Auditing framework in the People’s Republic of China and the international auditing guidelines: Some comparisons. Managerial Finance 26(5): 12-20.

Choo, F. 1989. Cognitive scripts in auditing and accounting behavior. Accounting, Organizations and Society 14(5-6): 481-493.

Choo, F. 1996. Auditors' knowledge content and judgment performance: A cognitive script approach. Accounting, Organizations and Society 21(4): 339-359.

Choo, F. and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review (July): 464-485.

Chou, T., J. A. Pittman and Z. Zhuang. 2021. The importance of partner narcissism to audit quality: Evidence from Taiwan. The Accounting Review (November): 103-127.

Choudhary, P., K. Merkley and K. Schipper. 2019. Auditors quantitative materiality judgments: Properties and implications for financial reporting reliability. Journal of Accounting Research (December): 1303-1351.

Choudhary, P., K. Merkley and K. Schipper. 2022. The costs of waiving audit adjustments. Journal of Accounting Research (December): 1813-1857.

Chow, C. W. 1982. The demand for external auditing: Size, debt and ownership influences. The Accounting Review (April): 272-291.

Chow, C. W. and S. J. Rice. 1982. Qualified audit opinions and auditor switching. The Accounting Review (April): 326-335.

Chow, C. W., J. L. Ho and P. L. L. Mo. 2006. Toward understanding Chinese auditors’ structuring of audit approaches, client acceptance decisions, risk assessment, and stringency of imposed reporting standards. Journal of International Accounting Research 5(1): 1-23.

Christ, M. H., S. A. Emett, S. L. Summers and D. A. Wood. 2021. Prepare for takeoff: Improving asset measurement and audit quality with drone-enabled inventory audit procedures. Review of Accounting Studies 26(4): 1323-1343.

Christ, M. Y. 1993. Evidence on the nature of audit planning problem representations: An examination of auditor free recalls. The Accounting Review (April): 304-322.

Christensen, B., L. Lei, S. Q. Shu and W. Thomas. 2023. Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy. Accounting, Organizations and Society (106): 101403.

Christensen, B., R. Schmardebeck and T. Seidel. 2022. Do auditors' incentives affect materiality assessments of prior-period misstatements? Accounting, Organizations and Society (101): 101332.

Christensen, B. E., A. Eilifsen, S. M. Glover and W. F. Messier. 2020. The effect of audit materiality disclosures on investors' decision making. Accounting, Organizations and Society (87): 101168.

Christensen, B. E., N. J. Newton and M. S. Wilkins. 2021. Archival evidence on the audit process: Determinants and consequences of interim effort. Contemporary Accounting Research 38(2): 942-973.

Christensen, B. E., N. J. Newton and M. S. Wilkins. 2021. How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits. Accounting, Organizations and Society (92): 101225.

Christensen, B. E., R. J. Elder and S. M. Glover. 2015. Behind the numbers: Insights into large audit firm sampling policies. Accounting Horizons (March): 61-81.

Christensen, B. E., S. M. Glover, T. C. Omer and M. K. Shelley. 2016. Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research 33(4): 1648-1684.

Christensen, B. E., S. S. Neuman and S. C. Rice. 2019. The loss of information associated with binary audit reports: Evidence from auditors' internal control and going concern opinions. Contemporary Accounting Research 36(3): 1461-1500.

Christensen, D. M. 2016. Corporate accountability reporting and high-profile misconduct. The Accounting Review (March): 377-399.

Chrysler, E. and D. E. Keller. 1988. Preventing computer fraud. Management Accounting (April): 28-32.

Chu, L., D. A. Simunic, M. Ye and P. Zhang. 2018. Transaction costs and competition among audit firms in local markets. Journal of Accounting and Economics (February): 129-147.

Chui, L., O. Kim and B. J. Pike. 2020. The effect of audit duality on audit quality. Journal of International Accounting Research 19(2): 65-89.

Chung, D. Y. and W. D. Lindsay. 1988. The pricing of audit services: The Canadian perspective. Contemporary Accounting Research 5(1): 19-46.

Chung, H. and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review (October): 931-955.

Church, B. K. 1991. An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence. Contemporary Accounting Research 7(2): 513-534.

Church, B. K., J. G. Jenkins and J. D. Stanley. 2018. Auditor independence in the United States: Cornerstone of the professional or thorn in our side? Accounting Horizons (September): 145-168.

Church, B. K., J. G. Jenkins, S. A. McCracken, P. B. Roush and J. D. Stanley. 2015. Auditor independence in fact: Research, regulatory, and practice implications drawn from experimental and archival research. Accounting Horizons (March): 217-238.

Church, B. K., M. Peytcheva, W. Yu and O. Singtokul. 2015. Perspective taking in auditor-manager interactions: An experimental investigation of auditor behavior. Accounting, Organizations and Society (45): 40-51.

Church, B. K., N. Dai, X. K. Tianjing and X. Liu. 2020. The role of auditor narcissism in auditor-client negotiations: Evidence from China. Contemporary Accounting Research 37(3): 1756-1787.

Church, B. K., S. M. Davis and S. A. McCracken. 2008. The auditor's reporting model: A literature overview and research synthesis. Accounting Horizons (March): 69-90.

Churchill, N. C. 1966. Audit recommendations and management auditing: A case study and some remarks. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 128-151.

Churyk, T., C. Lee and B. D. Clinton. 2008. Can we detect fraud earlier? Strategic Finance (October): 50-54.

Churyk, N. T. and D. Laner, Jr. 2017. Detecting fraud using validated and specifically-identified metrics. Journal of Forensic & Investigative Accounting 9(2): 751-762.

Chy, M. and O. Hope. 2021. Real effects of auditor conservatism. Review of Accounting Studies 26(2): 730-771.

Chy, M., G. De Franco and B. Su. 2021. The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment. Journal of Accounting and Economics (February): 101354.

Cianci, A. M. and J. Bierstaker. 2009. Auditors' efficiency motivated evaluation. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 20-27.

Cianci, A. M., R. W. Houston, N. R. Montague and R. Vogel. 2017. Audit partner identification: Unintended consequences on audit judgment. Auditing: A Journal of Practice & Theory 36(4): 135-149.

Ciesielski, J. T. and T. R. Weirich. 2012. A new audit report. The CPA Journal (February): 11-14.

Clarkson, P. M. and D. A. Simunic. 1994. The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets. Journal of Accounting and Economics (January): 207-228.

Cleaveland, M. C., K. K. Epps and C. F. Cassie. 2010. Real-time corporate tax audits and their impact on financial reporting. The CPA Journal (January): 46-47.

Cleveland, F. A. 1906. Advantages of an independent railway audit to the investor. Journal of Accountancy (March): 386-395.

Clikeman, P. M. 2009. Called to Account: Fourteen Financial Frauds that Shaped the American Accounting Profession. Routledge. (From Ivar Kreuger and McKesson & Robbins to Enron and WorldCom).

Clinton, R., V. S. Radcliffe, S. Crawford and M. J. Stein. 2020. Auditing and the development of the modern state. Contemporary Accounting Research 37(1): 485-513.

Clohessy, M. 2020. Impacts and challenges in auditing CECL. The CPA Journal (July/August): 38-43. (Discussion of how the new current expected credit loss standard will affect companies estimates of future credit losses).

Coates, J. C. and S. Srinivasan. 2014. SOX after ten years: A multidisciplinary review. Accounting Horizons (September): 627-671.

Cockrell, C. and D. N. Stone. 2011. Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming. International Journal of Accounting Information Systems 12(3): 225-242.

Codesso, M., M. M. de Freitas, X. Wang, A. de Carvalho and A. A. da Silva Filho. 2020. Continuous audit implementation at Cia. Hering in Brazil. Journal of Emerging Technologies in Accounting 17(2): 103-118.

Cohen, E. E. 2004. Discussion of a continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 165-168.

Cohen, E. E., R. Debreceny, S. Farewell and S. Roohani. 2014. Issues with the communication and integrity of audit reports when financial reporting shifts to an information-centric paradigm. International Journal of Accounting Information Systems 15(4): 400-422.

Cohen, J. and T. Kida. 1989. The impact of analytical review results, internal control reliability, and experience on auditors' use of analytical review. Journal of Accounting Research (Autumn): 263-276.

Cohen, J., G. Krishnamoorthy and A. Wright. 2010. Corporate governance in the post-Sarbanes-Oxley era: Auditors’ experiences. Contemporary Accounting Research 27(3): 751-786.

Cohen, J., G. Krishnamoorthy and A. Wright. 2017. Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFOs, and external auditors. Contemporary Accounting Research 34(2): 1178-1209.

Cohen, J., L. M. Gaynor, G. Krishnamoorthy and A. M. Wright. 2007. Auditor communication with the audit committee and the board of directors: Policy recommendations and opportunities for future research. Accounting Horizons (June): 165-187.

Cohen, J. R., D. W. Dalton and N. L. Harp. 2017. Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes. Accounting, Organizations and Society (62): 1-20.

Cohen, J. R., G. Krishnamoorthy and A. M. Wright. 2005. Dynamic Data: Corporate governance and auditors' evaluation of accounting estimates. Issues in Accounting Education (February): 119-128.

Cohen, J. R., G. Krishnamoorthy, M. Peytcheva and A. M. Wright. 2013. How does the strength of the financial regulatory regime influence auditior' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment? Accounting Horizons (September): 579-618.

Cohen, J. R., L. M. Gaynor, G. Krishnamoorthy and A. M. Wright. 2022. The effects of audit committee ties and industry expertise on investor judgments - Extending source credibility theory. Accounting, Organizations and Society (102): 101352.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).

Cohen, J. R., U. Hoitash, G. Krishnamoorthy and A. M. Wright. 2014. The effect of audit committee industry expertise on monitoring the financial reporting process. The Accounting Review (January): 243-273.

Cohen, M., A. Rozario and C. Zhang. 2019. Exploring the use of robotic process automation (RPA) in substantive audit procedures. The CPA Journal (July): 49-53.

Colbert, J. L. 1987. Audit risk - Tracing the evolution. Accounting Horizons (September): 49-57.

Colbert, J. L. 1988. Inherent risk: An investigation of auditor's judgments. Accounting, Organizations and Society 13(2): 111-121.

Colbert, J. L. 2007. Be prepared! Strategic Finance (April): 39-43. (Related to auditing and the AICPA's eight risk assessment standards).

Cole, W. M. 1910. Accounting and Auditing. Cree Publishing Company.

Coller, M., G. W. Harrison, E. A. Spiller Jr. 2004. Mooresville Honda Company: A case in forensic accounting. Journal of Accounting Education 22(1): 69-94.

Colley, F. G. 1924. Auditing. Journal of Accountancy (December): 473-474.

Collins, J. H. and R. D. Plumlee. 1991. The taxpayer's labor and reporting decision: The effect of audit schemes. The Accounting Review (July): 559-576. (Part of a forum on reporting and auditing tax compliance).

Collins, S. P. 1985. Who audits the auditors? Management Accounting (June): 24-27.

Colon, R. 2015. Independent auditors' responsibilities for violations of anti-bribery provisions under the U.S. Foreign Corrupt Practices Act: Auditing for bribes. Journal of Forensic & Investigative Accounting 7(2): 46-62.

Colson, R. 2019. Audit implications of the new revenue reporting standard. The CPA Journal (February): 50-51.

Commerford, B. P., D. R. Hermanson, R. W. Houston and M. F. Peters. 2019. Auditor sensitivity to real earnings management: The importance of ambiguity and earnings context. Contemporary Accounting Research 36(2): 1055-1076.

Commerford, B. P., R. C. Hatfield and R. W. Houston. 2018. The effect of real earnings management on auditor scrutiny of management's other financial reporting decisions. The Accounting Review (September): 145-163.

Commerford, B. P., R. C. Hatfield, R. W. Houston and C. Mullis. 2017. Auditor information foraging behavior. The Accounting Review (July): 145-160.

Commerford, B. P., S. A. Dennis, J. R. Joe and J. W. Ulla. 2022. Man versus machine: Complex estimates and auditor reliance on artificial intelligence. Journal of Accounting Research (March): 171-201.

Committee on Auditing 1972-73: Report. 1974. The Accounting Review (Supplement): 157-175. Committee members are listed in the Front matter.

Committee on Basic Auditing Concepts. 1973. A Statement of Basic Auditing Concepts. Studies in Accounting Research (6). American Accounting Association.

Comprix, J. and H. Huang. 2015. Does auditor size matter? Evidence from small audit firms. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 11-20.

Condie, E. R., L. L. Lisic, T. A. Seidel, J. M. Truelson and A. B. Zimmerman. 2023. Does gender and ethnic diversity among audit partners influence office-level audit personnel retention and audit quality? Contemporary Accounting Research 40(4): 2477-2511.

Cook, J., Z. T. Kowaleski, M. Minnis, A. Sutherland and K. M. Zehms. 2020. Auditors are known by the companies they keep. Journal of Accounting and Economics (August): 101314.

Cook, J. K., K. F. Brown and S. S. Lightle. 2009. Voluntary disclosure agreements and auditor independence. The CPA Journal (December): 60-66.

Cook, K. A., K. Kim and T. C. Omer. 2020. The cost of independence: Evidence from companies' decisions to dismiss audit firms as tax-service providers. Accounting Horizons (June): 83-107.

Coopage, R. and T. Shastri. 2013. Using PCAOB settled disciplinary orders to improve audit quality education. The CPA Journal (July): 46-51.

Cooper, D. J., M. Ezzamel and K. Robson. 2019. The multiplicity of performance management systems: Heterogeneity in multinational corporations and management sense making. Contemporary Accounting Research 36(1): 451-485.

Cooper, D. J., T. Dacin and D. Palmer. 2013. Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organizations and Society 38(6-7): 440-457.

Cooper, E. H. 1914. Value of use of color in making and verifying accounting records. Journal of Accountancy (April): 290-293.

Cooper, J. R. and B. S. Kawada. 2022. Balboa security v. M&M systems: Forensic accounting for determining commercial damages. Journal of Accounting Education (58): 100755.

Copley, P. A., J. J. Gaver and K. M. Gaver. 1995. Simultaneous estimation of the supply and demand of differentiated audits: Evidence from the municipal audit market. Journal of Accounting Research (Spring): 137-155.

Copley, P. A., M. S. Doucet and K. M. Gaver. 1994. A simultaneous equations analysis of quality control review outcomes and engagement fees for audits of recipients of federal financial assistance. The Accounting Review (January): 244-256.

Coppage, R. and T. Shastri. 2014. Effectively applying professional skepticism to improve audit quality. The CPA Journal (August): 24-28.

Corless, J. C. 1972. Assessing prior distributions for applying Bayesian statistics in auditing. The Accounting Review (July): 556-566.

Corless, J. C. 1975. Comment on assessing prior distributions for applying Bayesian statistics in auditing: A reply. The Accounting Review (January): 158-159.

Corless, J. C. and L. M. Parker. 1987. The impact of MAS on auditor independence: An experiment. Accounting Horizons (September): 25-29.

Coss, D. L. and G. Dhillon. 2020. A framework for auditing and strategizing to ensure cloud privacy. Journal of Information Systems (Summer): 47-63.

Costouros, G. J. 1978. Auditing in the Athenian state of the golden age (500-300 B.C.). The Accounting Historians Journal 5(1): 41-50.

Cowle, E. N. and S. P. Rowe. 2022. Don't make me look bad: How the audit market penalizes auditors for doing their job. The Accounting Review (May): 205-226.

Cowle, E. N., T. J. Kleppe, J. R. Moon Jr. and J. E. Shipman. 2022. Client consulting opportunities and the reemergence of Big 4 consulting practices: Implications for the audit market. The Accounting Review (November, Issue 7): 135-168.

Cox, J. F., R. W. Zmud and S. J. Clark. 1981. Auditing an MRP system. The Academy of Management Journal 24(2): 386-402.

Craig, T. R. 1989. Teaching the combined effects of current and prior period unadjusted differences in auditing. Journal of Accounting Education 7(1): 125-132.

Crane, M. D., J. A. DiGabriele, P. L. Lohrey and J. R. Nicholson. 2019. VFR valuation advisory #3: A groundwork for fraudulent financial reporting. Journal of Forensic & Investigative Accounting 11(3): 416-424.

Craswell, A., D. J. Stokes and J. Laughton. 2002. Auditor independence and fee dependence. Journal of Accounting and Economics (June): 253-275.

Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review (April): 201-216.

Craswell, A. T., J. R. Francis and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics (December): 297-322.

Crawford, L. U. 1915. Defalcations. Journal of Accountancy (August): 112-121. ("A defalcation is defined as an abstraction of money by an officer or agent having it in trust, and a defaulter as one who fails to account for money entrusted to his care. A definition more closely approaching the legal phases of a defalcation would be: The conversion to one's own benefit, with fraudulent intent, of moneys or properties of another held in trust.").

Cresswell, R. and A. McNeal. 2018. What's your fraud IQ? Best practices for protecting personally identifiable information. Journal of Accountancy (July): 28-31.

Crockett, J. R. and T. E. McKee. 1988. A graphical approach to teaching the relationship between the evaluation of internal accounting controls and substantive audit testing. Journal of Accounting Education 6(1): 123-130.

Crosby, M. A. 1980. Implications of prior probability elicitation on auditor sample size decisions. Journal of Accounting Research (Autumn): 585-593.

Crosby, M. A. 1981. Bayesian statistics in auditing: A comparison of probability elicitation techniques. The Accounting Review (April): 355-365.

Crowle, E. N., R. P. Decker and S. P. Rowe. 2023. Retain or rotate: The association between frequent auditor switching and audit quality. Accounting Horizons (September): 79-101.

Croysdale, D. L. 1985. How to get an efficient audit. Management Accounting (June): 28-32.

Crumbley, D. L. 2017. What is your forensic accounting IQ in the healthcare industry? Journal of Forensic & Investigative Accounting 9(2): 880-882.

Crumbley, D. L., C. Cheng and A. J. N. Yurko. 2019. The Caterpillar Case: Effective tax planning or scam? Journal of Forensic & Investigative Accounting 11(1): 138-153.

Crumbley, D. L., W. A. LaGraize and C. E. Peters. 2013. Case Studies in Forensic Accounting and Fraud Auditing. Wolters Kluwer.

Cruttenden, P. S. 1960. How much data screening to minimize computer-detected errors? N.A.A. Bulletin (April): 85-89.

Cullen, G., D. Gasbarro, G. S. Monroe, G. Shailer and Y. Zhang. 2018. Bank audit fees and asset securitization risks. Auditing: A Journal of Practice & Theory 37(1): 21-48.

Cullinan, C. P. and G. B. Wright. 2003. Cases from the SEC Files: Topics in Auditing. Prentice Hall.

Cullinan, C. P., F. Wang, B. Yang and J. Zhang. 2012. Audit opinion improvement and the timing of disclosure. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 333-343.

Cunningham, L. M. 2017. Auditor ratification: Can't get no (Dis)satisfaction. Accounting Horizons (March): 159-175.

Cunningham, L. M. and S. E. Stein. Using visualization software in the audit of revenue transactions to identify anomalies. Issues in Accounting Education (November): 33-46.

Cunningham, L. M., C. Li, S. E. Stein and N. S. Wright. 2019. What's in a name? Initial evidence of U.S. audit partner identification using difference-in-differences analyses. The Accounting Review (September): 139-163.

Curka, F. J. 1961. The effect of electronic data processing on auditing. N.A.A. Bulletin (April): 85-93.

Curtis, E. and S. Turley. 2007. The business risk audit - A longitudinal case study of an audit engagement. Accounting, Organizations and Society 32(4-5): 439-461.

Curtis, G. E. 2008. Legal and regulatory environments and ethics: Essential components of a fraud and forensic accounting curriculum. Issues in Accounting Education (November): 535-543.

Curtis, G. E. 2008. The model curriculum in fraud and forensic accounting and economic crime programs at Utica College. Issues in Accounting Education (November): 581-592.

Curtis, M. B. and E. A. Payne. 2008. An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems 9(2): 104-121.

Curtis, M. B., J. G. Jenkins, J. C. Bedard and D. R. Deis. 2009. Auditors' training and proficiency in information systems: A research synthesis. Journal of Information Systems (Spring): 79-96.

Cushing, B. E. 1990. Discussion of “Auditor independence judgments: A cognitive-developmental model and experimental evidence”. Contemporary Accounting Research 7(1): 252-260.

Cushing, B. E. and J. K. Loebbecke. 1986. Comparison of Audit Methodologies of Large Accounting Firms. Studies in Accounting Research (26). American Accounting Association.

Cushing, B. E., D. G. Searfoss and R. H. Randall. 1979. [Discussion of materiality allocation in audit planning: A feasibility study]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 239-246.

Cushing, B. E., D. G. Searfoss and R. H. Randall. 1979. Materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 172-216.

Cyert, R. M. 1957. Test-checking and the poisson distribution - A further comment. The Accounting Review (July): 395-397.

Cyert, R. M. and R. M. Trueblood. 1957. Statistical sampling techniques in the aging of accounts receivable in a department store. Management Science (January): 185-195.

Cyert, R. M., G. M. Hinckley and R. J. Monteverde. 1960. Statistical sampling in the audit of the Air Force motor vehicle inventory. The Accounting Review (October): 667-673.

Czerney, K., J. J. Schmidt and A. M. Thompson. 2014. Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk? The Accounting Review (November): 2115-2149.

Czerney, K., J. J. Schmidt and A. M. Thompson. 2019. Do investors respond to explanatory language included in unqualified audit reports? Contemporary Accounting Research 36(1): 198-229.