Volume 41(1) - 42(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Auditing: A Journal of
Practice & Theory 2008-2023 |
Journal Updates by Year
Abbott, L. J., R. Barber, W. L. Buslepp and P. Sapkota. 2023. Is audit partner identification useful? Evidence from the KPMG "Steal the Exam" scandal. Auditing: A Journal of Practice & Theory 42(2): 1-22.
Abbott, L. J., W. L. Buslepp, J. R. Moon Jr. and L. A. Swenson. 2023. The association between PCAOB inspection reports and seasoned equity offering discounting. Auditing: A Journal of Practice & Theory 42(2): 23-51.
Aghazadeh, S., K. Hoang and B. Pomeroy. 2022. Using LIWC to analyze participants' psychological processing in accounting JDM research. Auditing: A Journal of Practice & Theory 41(3): 1-20.
Aghazadeh, S., M. K. Dodgson, Y. J. Kang and M. Peytcheva. 2023. Knowledge creation and transfer in the context of national office consultations: Experiences of audit firm partners. Auditing: A Journal of Practice & Theory 42(3): 1-23.
Agoglia, C. P. and J. Krishnan. 2022. Introduction. Auditing: A Journal of Practice & Theory 41(1): 1.
Ahn, J. and H. Akamah. 2022. Is there a dark side to societal trust in auditors' going concern assessments? Auditing: A Journal of Practice & Theory 41(3): 21-44.
Ahn, J., H. Akamah, K. L. Bills and K. K. Saunders. 2022. Accounting firm association membership and small audit firm growth. Auditing: A Journal of Practice & Theory 41(3): 45-65.
Asare, S. K., J. P. van Buuren and B. Majoor. 2023. American Accounting Association the joint role of auditors' and auditees' incentives and disincentives in the resolution of detected misstatements. Auditing: A Journal of Practice & Theory 42(2): 231.
Austin, A. A. and T. D. Carpenter. 2022. Game changer: Can modifications to audit firm communication improve auditors' actions in response to heightened fraud risk? Auditing: A Journal of Practice & Theory 41(2): 1-26.
Bakke, A., T. R. Kubick and M. S. Wilkins. 2023. Deferred tax asset valuation allowances and auditors' going concern evaluations. Auditing: A Journal of Practice & Theory 42(1): 1-26.
Barr-Pulliam, D., H. L. Brown-Liburd and K. Sanderson. 2022. The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligence. Auditing: A Journal of Practice & Theory 41(1): 25-48.
Bauer, T. D., K. A. Humphreys and K. T. Trotman. 2022. Group judgment and decision making in auditing: Research in the time of Covid-19 and beyond. Auditing: A Journal of Practice & Theory 41(1): 3-23.
Beck, M. J., M. Glendening and C. E. Hogan. 2022. Financial statement disaggregation and auditor effort. Auditing: A Journal of Practice & Theory 41(2): 27-55.
Berglund, N. R., M. Draeger and M. Sterin. 2022. Management's undue influence over audit committee members: Evidence from auditor reporting and opinion shopping. Auditing: A Journal of Practice & Theory 41(1): 49-74.
Bhattacharjee, S., K. K. Moreno and N. S. Wright. 2023. The impact of client response time and message processing fluency on staff auditor judgment. Auditing: A Journal of Practice & Theory 42(3): 25-43.
Bratten, B., M. Causholli and V. Sulcaj. 2022. Overseeing the external audit function: Evidence from audit committees' reported activities. Auditing: A Journal of Practice & Theory 41(4): 1-31.
Brown, J. O. and M. Millar. 2023. A matter of perspective: Mitigating the outcome effect in auditor performance evaluations. Auditing: A Journal of Practice & Theory 42(4): 1-22.
Campbell, J. L., J. E. Duchac, W. Shi and D. Stice. 2023. The association between stock liquidity and audit pricing. Auditing: A Journal of Practice & Theory 42(2): 53-74.
Canning, M., B. O'Dwyer and R. Boomsma. 2022. Managing the offshoring of audit work: Spanning the boundaries between onshore and offshore auditors. Auditing: A Journal of Practice & Theory 41(2): 57-91.
Carlisle, M., C. Gimbar and J. G. Jenkins. 2023. Auditor-client interactions - An exploration of power dynamics during audit evidence collection. Auditing: A Journal of Practice & Theory 42(1): 27-51.
Cassell, C. A., S. M. Dearden, D. M. Rosser and J. E. Shipman. 2022. Confirmation bias and auditor risk assessments: Archival evidence. Auditing: A Journal of Practice & Theory 41(3): 67-93.
Chen, W., K. T. Trotman and X. Zhang. 2022. The impact of a structured electronic interacting brainstorming platform. Auditing: A Journal of Practice & Theory 41(2): 93-111.
Chen, Y., S. M. Dearden and T. A. Seidel. 2023. The influence of increased financial flexibility on small accounting firms' public audit client portfolios: Evidence from the paycheck protection program. Auditing: A Journal of Practice & Theory 42(4): 205-222.
Choudhary, P., A. Koester and R. Pawlewicz. 2022. Tax non-audit services and client income tax estimation error. Auditing: A Journal of Practice & Theory 41(2): 113-139.
Christensen, B., K. W. Smith, D. Wang and D. Williams. 2023. The audit quality effects of small audit firm mergers in the United States. Auditing: A Journal of Practice & Theory 42(2): 75-99.
Christensen, B. E., N. J. Newton and M. S. Wilkins. 2022. The PCAOB inspection process: A client-level analysis of a large firm's experience. Auditing: A Journal of Practice & Theory 41(4): 33-56.
Chui, L., M. B. Curtis and B. J. Pike. 2022. How does an audit or a forensic perspective influence auditors' fraud-risk assessment and subsequent risk response? Auditing: A Journal of Practice & Theory 41(4): 57-83.
Chyz, J. A., R. Gal-Or and V. Naiker. 2023. Separating auditor-provided tax planning and tax compliance services: Audit quality implications. Auditing: A Journal of Practice & Theory 42(2): 101-131.
Ciconte, W., W. R. Knechel and M. A. Mayberry. 2022. Investments in auditor-provided non-audit services and future operating performance. Auditing: A Journal of Practice & Theory 41(2): 141-164.
Clor-Proell, S. M., K. Kadous and C. A. Proell. 2022. The sounds of silence: A framework, theory, and empirical evidence of audit team voice. Auditing: A Journal of Practice & Theory 41(1): 75-100.
Cohen, J. R., G. Krishnamoorthy, M. Peytcheva and A. M. Wright. 2022. An examination of the effects of PCAOB inspection selection method and disclosure of audit strengths on investor judgments. Auditing: A Journal of Practice & Theory 41(4): 107-133.
Cohen, J. R., L. M. Gaynor, N. R. Montague, C. A. de Lima Salge and J. H. Wayne. 2022. The effects of firm guidance on auditors' evaluations of fair value estimates. Auditing: A Journal of Practice & Theory 41(4): 85-105.
Dodgson, M. K. and A. J. Trotman. 2022. Lessons learned: Challenges when conducting interview-based research in auditing and methods of coping. Auditing: A Journal of Practice & Theory 41(1): 101-113.
Eierle, B., S. Hartlieb, D. C. Hay, L. Niemi and H. Ojala. 2022. External factors and the pricing of audit services: A systematic review of the archival literature using a PESTLE analysis. Auditing: A Journal of Practice & Theory 41(3): 95-119.
Gal-Or, R., R. Hoitash and U. Hoitash. 2022. Auditor expertise in mergers and acquisitions. Auditing: A Journal of Practice & Theory 41(4): 135-162.
Garrett. J. B., R. Hoitash and D. F. Prawitt. 2022. Perceptions of tone at the top from the inside: Insights into audit pricing. Auditing: A Journal of Practice & Theory 41(1): 115-141.
Ghio, A., C. Moulang and Y. Gendron. 2023. Always feeling behind: Women auditors' experiences during Covid-19. Auditing: A Journal of Practice & Theory 42(3): 137-154.
Glover, S. M., J. C. Hansen and T. A. Seidel. 2022. How has the change in the way auditors determine the audit report date changed the meaning of the audit report date? Implications for academic research. Auditing: A Journal of Practice & Theory 41(1): 143-173.
Griffith, E. E. and J. S. Hammersley. 2023. The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards. Auditing: A Journal of Practice & Theory 42(2): 133-161.
Grosse, M. and T. Scott. 2022. Disclosure of interim review reports: Do interim going concern conclusions have information content? Auditing: A Journal of Practice & Theory 41(3): 121-147.
Gul, F. A., C. Y. Lim, K. Wang and Y. Xu. 2023. The contagion reputational effects of failed individual audit partners: Evidence from an audit client market. Auditing: A Journal of Practice & Theory 42(1): 53-74.
Hatfield, R. C. and A. Saiewitz. 2022. Theoretical and practical guidance for incorporating auditor-client communication in experimental research. Auditing: A Journal of Practice & Theory 41(4): 163-177.
Hope, O., H. Yue and Q. Zhong. 2023. Public communication of audit risks and related-party transactions: Evidence from China. Auditing: A Journal of Practice & Theory 42(4): 23-44.
Hurley, P. J. 2023. Making sense of ego depletion: The replication crisis, a path forward, and lessons for accounting researchers. Auditing: A Journal of Practice & Theory 42(2): 163-181.
Klevak, J., J. Livnat, D. Pei and K. Suslava. 2023. Critical audit matters: Possible market misinterpretation. Auditing: A Journal of Practice & Theory 42(3): 45-70.
Krishnamoorthy, G., L. Bruynseels, S. De Groote, A. M. Wright and M. Van Peteghem. 2023. The accounting financial expertise of the audit committee chair and oversight effectiveness. Auditing: A Journal of Practice & Theory 42(1): 75-100.
Krishnan, G. V., J. Mao and J. Zhang. 2023. Component auditor use and lenders' perception of audit quality. Auditing: A Journal of Practice & Theory 42(4): 45-80.
Krishnan, J. and M. Li. 2023. Are referred-to auditors associated with lower audit quality and efficiency? Auditing: A Journal of Practice & Theory 42(1): 101-124.
Lauck, J. R. and S. Bhattacharjee. 2023. The role of board financial monitoring strength and donor pressure in nonprofit auditors' assessment of changes in program expense allocations. Auditing: A Journal of Practice & Theory 42(3): 71-86.
Lobo, G. J., M. Lyu, B. Wang and J. H. Zhang. 2022. Do chief audit executives matter? Evidence from turnover events. Auditing: A Journal of Practice & Theory 41(2): 165-190.
Lowe, D. J., P. M. J. Reckers and A. K. Sauciuc. 2023. The influence of professional commitment and rationalization-discrediting interventions on unethical audit decisions. Auditing: A Journal of Practice & Theory 42(3): 87-106.
Lu, M., R. Simnett and S. Zhou. 2023. Using the same provider for financial statement audit and assurance of extended external reports: Choices and consequences. Auditing: A Journal of Practice & Theory 42(1): 125-154.
Luo, Y. and B. Malsch. 2023. Re-examining auditability through auditors' responses to Covid-19: Roles and limitations of improvisation on the production of auditing knowledge. Auditing: A Journal of Practice & Theory 42(3): 155-175.
Mammadov, B. and A. Bhandari. 2023. Stressed about money: The effect of employee financial pressure on financial reporting outcomes. Auditing: A Journal of Practice & Theory 42(1): 155-181.
Mattocks, R., T. Huang, R. A. Moroney and A. Prasad. 2022. Does the length of the cooling-off period affect audit quality? Auditing: A Journal of Practice & Theory 41(3): 149-174.
Moon, J. R. Jr., J. E. Shipman, Q. T. Seanquist and R. L. Whited. 2022. On controlling for misstatement risk. Auditing: A Journal of Practice & Theory 41(2): 191-210.
Morris, L., R. Hoitash and U. Hoitash. 2023. The effectiveness and efficiency of auditors' remote work during Covid-19. Auditing: A Journal of Practice & Theory 42(4): 247-249.
Perry, Y. Z., B. Srinidhi and Z. Yang. 2023. Gender diversity and audit quality: Evidence from the pairing of audit partners. Auditing: A Journal of Practice & Theory 42(4): 81-104.
Piercey, M. D. 2023. "Throw it in as a covariate? Common problems using measured control variables in experimental research. Auditing: A Journal of Practice & Theory 42(2): 183-205.
Raman, K. K., C. Ye and L. Yu. 2023. Do auditors price common ownership? Auditing: A Journal of Practice & Theory 42(4): 105-129.
Reddic, W. D., J. Bisco and K. D. Booker. 2022. The effect of external monitoring on conservative financial reporting in the property-casualty insurance industry. Auditing: A Journal of Practice & Theory 41(4): 179-197.
Renschler, M. E., J. Ahn, R. Hoitash and U. Hoitash. 2023. Internal audit competency and financial reporting quality: Evidence from LinkedIn human capital data. Auditing: A Journal of Practice & Theory 42(3): 107-136.
Rozario, A. M., M. A. Vasarhelyi and T. Wang. 2023. On the use of consumer tweets to assess the risk of misstated revenue in consumer-facing industries: Evidence from analytical procedures. Auditing: A Journal of Practice & Theory 42(2): 207-229.
Saunders, K. K., M. B. Keune and E. M. Hawkins. 2023. More than making copies: Survey evidence on the work of novice auditors. Auditing: A Journal of Practice & Theory 42(4): 131-156.
Seavey, S. E., J. D. Whitworth and M. J. Imhof. 2022. Early earnings releases and the role of accounting quality. Auditing: A Journal of Practice & Theory 41(3): 175-203.
Sivadasan, P., J. S. Padmakumar and R. Zhang. 2023. The auditors' role in the U.S. paycheck protection program (PPP). Auditing: A Journal of Practice & Theory 42(3): 177-192.
Xu, G., C. Yang and P. T. Fukofuka. 2023. Professional skepticism in practice: An analysis of auditors' stories. Auditing: A Journal of Practice & Theory 42(4): 157-178.
Yang, Y. and R. Simnett. 2023. Determinants and consequences of audit pricing for charities, including the provision of pro bono audits. Auditing: A Journal of Practice & Theory 42(1): 183-210.
Zhang, D. J., D. B. Veltrop, R. B. H. Hooghiemstra and F. Rink. 2023. Does auditor resilience mitigate the effects of multiple team membership on quality threatening behaviors? Auditing: A Journal of Practice & Theory 42(4): 179-203.
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