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Auditing, Litigation & Tax eJournal
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Incl. Fee Electronic Paper Accounting for Income Taxes: Primer, Extant Research, and Future Directions
Foundations and Trends in Finance, Vol. 7, Nos. 1-2, 2012
John R. Graham , Jana Smith Raedy and Douglas A. Shackelford
Duke University - Fuqua School of Business , University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: May 23, 2013
Accepted Paper Series

Incl. Electronic Paper Halo Effect in Analytical Procedure: The Impact of Client’s Profile and Scope of Information
 intiyas utami , Indra Wijaya Kusuma , Dr. Gudono and Dr. Supriyadi
satya wacana christian university , Universitas Gadjah Mada (UGM) , Universitas Gadjah Mada (UGM) and Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)
Date Posted: May 23, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper Office-Level Characteristics of the Big 4 and Audit Report Timeliness
 James D. Whitworth and Tamara A. Lambert
University of North Carolina at Wilmington and University of Massachusetts at Amherst
Date Posted: May 21, 2013
Working Paper Series
3 downloads

The Propensity to Trust Others: Gender and Country Differences
Shresta, A. B., Bernardi, R. A. and Bosco, S. M. (2013) The Propensity to Trust Others: Gender and Country Differences, Accounting and Financial Research, 2 (2): 69-78
 Ayush B. Shresta , Richard A. Bernardi and Susan M. Bosco
Roger Williams University - Gabelli School of Business , Roger Williams University - Gabelli School of Business and Roger Williams University - Gabelli School of Business
Date Posted: May 20, 2013
Working Paper Series

Incl. Electronic Paper Informal Interactions between Audit Committees and Internal Audit Functions: Exploratory Evidence and Directions for Future Research
 Mahbub Zaman and Gerrit Sarens
University of Manchester - Manchester Business School and Ghent University - Faculty of Economics and Business Administration, Department of Accounting and Corporate Finance
Date Posted: May 19, 2013
Working Paper Series
3 downloads

Incl. Electronic Paper Tax Reforms and the Capital Structure of Banks
 Thomas Hemmelgarn and Daniel Teichmann
European Commission and Goethe University Frankfurt - House of Finance
Date Posted: May 17, 2013
Working Paper Series
8 downloads

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements
 Gerald J. Lobo and Yuping Zhao
University of Houston - C.T. Bauer College of Business and University of Houston
Date Posted: May 15, 2013
Working Paper Series

Incl. Fee Electronic Paper An Experimental Investigation of Professional Skepticism in Audit Interviews
International Journal of Auditing, Vol. 17, Issue 2, pp. 213-226, 2013
 Chih‐Chen Lee , Robert B. Welker and Te‐Wei Wang
Northern Illinois University , Southern Illinois University and University of Illinois at Springfield
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Economic Dependence and Accounting Conservatism: Evidence from a Low Litigation Risk Setting
International Journal of Auditing, Vol. 17, Issue 2, pp. 117-137, 2013
 Yihsing Liao , Wuchun Chi and Yunshan Chen
Chung Yuan Christian University , National Chengchi University (NCCU) - Department of Accounting and National Taiwan University
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Further Evidence from Meta‐Analysis of Audit Fee Research
International Journal of Auditing, Vol. 17, Issue 2, pp. 162-176, 2013
 David Hay
University of Auckland - Department of Accounting and Finance
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Japan's Big 3 Firms' Response to Clients' Business Risk: Greater Audit Effort or Higher Audit Fees?
International Journal of Auditing, Vol. 17, Issue 2, pp. 190-212, 2013
 Hyonok Kim and Hironori Fukukawa
Tokyo Keizai University and Hitotsubashi University - Graduate School of Commerce and Management
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper South African Auditors Blowing the Whistle Without Protection: A Challenge for Trust and Legitimacy
International Journal of Auditing, Vol. 17, Issue 2, pp. 177-189, 2013
 Warren Maroun and Christin Gowar
University of the Witwatersrand and University of the Witwatersrand
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Spotlight on the Design of European Audit Committees: A Comparative Descriptive Study
International Journal of Auditing, Vol. 17, Issue 2, pp. 138-161, 2013
 Falko Böhm , Laury H. Bollen and Harold F. D. Hassink
Maastricht University , Maastricht University and University of Maastricht
Date Posted: May 10, 2013
Accepted Paper Series

Incl. Electronic Paper The Impact of Legal Enforcement: An Analysis of Corporate Tax Aggressiveness after an Audit
 Jason Matthew DeBacker , Bradley T. Heim , Anh Tran and Alex Yuskavage
Middle Tennessee State University - Department of Economics and Finance , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and University of Wisconsin - Madison - Department of Economics
Date Posted: May 09, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper On the Desirability of Tax Coordination When Countries Compete in Taxes and Infrastructure
 Yutao Han , Patrice Pieretti and Benteng Zou
Universite du Luxembourg , Universite du Luxembourg and CREA
Date Posted: May 08, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Rethinking the Source of the Arm's-Length Transfer Pricing Problem
Virginia Tax Review, Vol. 32, No. 3, 2013, pp. 425-459
 Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Date Posted: May 08, 2013
Accepted Paper Series
48 downloads

Incl. Electronic Paper Enforcement as Substance in Tax Compliance
Washington and Lee Law Review, Forthcoming, San Diego Legal Studies Paper No. 13-117
 Leandra Lederman and Ted M. Sichelman
Indiana University Maurer School of Law and University of San Diego School of Law
Date Posted: May 07, 2013
Accepted Paper Series
47 downloads

Incl. Electronic Paper Local Institutions, Audit Quality, and Financial Fraud of US-Listed Foreign Firms
 Lei Chen
London School of Economics & Political Science (LSE) - Department of Accounting
Date Posted: May 05, 2013
Working Paper Series
30 downloads

Incl. Fee Electronic Paper Capital Gains Tax, Supply‐Driven Trading and Ownership Structure: Direct Evidence of the Lock‐In Effect
Accounting & Finance, Vol. 53, Issue 2, pp. 419-439, 2013
 Dean Hanlon and Sean Pinder
Monash University - Department of Accounting and Finance and University of Melbourne - Department of Finance
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Electronic Paper Labor Unemployment Risk and Tax Aggressiveness
 Erik Devos and Shofiqur Rahman
University of Texas at El Paso - College of Business Administration - Department of Economics and Finance and University of Texas at El Paso
Date Posted: May 03, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper The Choice between Audit and Consulting Services in the Post-SOX Environment
 Ronen Gal-Or
Northeastern University - Accounting Area
Date Posted: May 03, 2013
Working Paper Series
23 downloads

Incl. Electronic Paper The Influence of the Audit Committee on Auditor Provided Tax Planning Services
 Dan S. Dhaliwal , Ronen Gal-Or , Vic Naiker and Divesh Sharma
University of Arizona - Department of Accounting , Northeastern University - Accounting Area , Monash University - Department of Accounting and Finance and Florida International University
Date Posted: May 03, 2013
Working Paper Series
39 downloads

Incl. Electronic Paper A Study of Whistleblowing Among Trainee Auditors
British Accounting Review, Vol. 39, No. 1, pp. 61-87, March 2007
 Niamh M. Brennan and John J. Kelly
University College Dublin (UCD) - Quinn School of Business and PriceWaterhouseCoopers LLP
Date Posted: May 02, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Exploring Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality
 Patrick J. Hurley and Brian W. Mayhew
University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: May 02, 2013
Working Paper Series
39 downloads

Incl. Electronic Paper Investor Heterogeneity, Auditor Choice and Information Signaling
 Xu Wei , Xiao Xiao and Yi Zhou
Peking University , University of Wisconsin and University of California, Berkeley - Department of Demography
Date Posted: April 30, 2013
Last Revised: May 01, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper The Impact of Market Structure on Audit Price and Quality
 Kimberly Dunn , Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting , Florida Atlantic University - School of Accounting and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: April 30, 2013
Working Paper Series
46 downloads

Incl. Electronic Paper Revisiting the Effects of Industry Expertise on Audit Pricing
 John Goodwin and Donghui Wu
Sabanci University and The Chinese University of Hong Kong
Date Posted: April 29, 2013
Working Paper Series
19 downloads

Does Customer Auditing Help Chinese Workers?
Industrial and Labor Relations Review, Vol. 66, No. 2, 2013
 Guojun He and Jeffrey M. Perloff
University of California, Berkeley - Department of Agricultural & Resource Economics and University of California, Berkeley - Department of Agricultural & Resource Economics
Date Posted: April 27, 2013
Accepted Paper Series

Incl. Electronic Paper Audit Committee Composition and Effectiveness: A Review of Post-SOX Literature
 Mahfuja Malik
Boston University
Date Posted: April 26, 2013
Working Paper Series
51 downloads

Incl. Electronic Paper The Growth Effects of Tax Rate in the OECD
 Norman Gemmell , Richard Kneller and Ismael Sanz
Victoria University of Wellington - Victoria Business School , University of Nottingham and Universidad Rey Juan Carlos
Date Posted: April 26, 2013
Working Paper Series
14 downloads

Incl. Electronic Paper Corporate Taxation and Productivity Catch-Up: Evidence from European Firms
 Norman Gemmell , Richard Kneller , Danny McGowan , Ismael Sanz and José F. Sanz-Sanz
Victoria University of Wellington - Victoria Business School , University of Nottingham , Bangor Business School , Universidad Rey Juan Carlos and Universidad Complutense de Madrid (UCM)
Date Posted: April 26, 2013
Working Paper Series
3 downloads

Incl. Fee Electronic Paper Payout Policy Tax Clienteles, Ex‐Dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform
Journal of Business Finance & Accounting, Vol. 40, Issue 3-4, pp. 527-563, 2013
 Christian Haesner and Deborah Knirsch Schanz
WHU - Otto Beisheim School of Management and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: April 26, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Financial Reporting Quality, Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls
Journal of Business Finance & Accounting, Vol. 40, Issue 3-4, pp. 318-349, 2013
 Aloke (Al) Ghosh and Yong Gyu Lee
City University of New York (CUNY) - Baruch College and CUNY - Baruch College
Date Posted: April 26, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility
Journal of Business Finance & Accounting, Vol. 40, Issue 3-4, pp. 350-372, 2013
 Cory A. Cassell , Gary Giroux , Linda A. Myers and Thomas C. Omer
University of Arkansas , Texas A&M University (TAMU) - Department of Accounting , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 26, 2013
Accepted Paper Series

Incl. Electronic Paper Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures
 Ulf Mohrmann , Jan Riepe and Ulrike Stefani
University of Konstanz - Department of Economics , Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Konstanz - Department of Economics
Date Posted: April 25, 2013
Working Paper Series
39 downloads

Audit Quality and Banks’ Assessment of Disclosed Accounting Information
European Accounting Review, Forthcoming
 Ling Chu , Robert Mathieu and Chima Mbagwu
Wilfrid Laurier University , Wilfrid Laurier University and Wilfrid Laurier University
Date Posted: April 22, 2013
Accepted Paper Series

Incl. Electronic Paper Gender Inequality in Small and Large Audit Firms
 Kris Hardies , Diane Breesch and Joël Branson
University of Antwerp , Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: April 21, 2013
Working Paper Series
32 downloads

Incl. Electronic Paper Shared Auditors in Mergers and Acquisitions
 Dan S. Dhaliwal , Phillip T. Lamoreaux , Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting , University of Arizona - Department of Accounting , University of Arizona - Department of Finance and The University of Melbourne
Date Posted: April 20, 2013
Working Paper Series
253 downloads

Incl. Electronic Paper The Implications of Ineffective Internal Control and SOX 404 Reporting for Financial Analysts
Journal of Accounting and Public Policy, Forthcoming
 Sarah Clinton , Arianna S. Pinello and Hollis Ashbaugh Skaife
University of Tennessee, Knoxville - College of Business Administration , Florida Gulf Coast University and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: April 20, 2013
Last Revised: May 14, 2013
Accepted Paper Series
65 downloads

Incl. Electronic Paper Corporate Governance, Incentives, and Tax Avoidance
Rock Center for Corporate Governance at Stanford University Working Paper No. 136
 Chris Armstrong , Jennifer L. Blouin , Alan D. Jagolinzer and David F. Larcker
University of Pennsylvania - Accounting Department , University of Pennsylvania - Accounting Department , University of Colorado - Leeds School of Business and Stanford University - Graduate School of Business
Date Posted: April 18, 2013
Working Paper Series
186 downloads

Incl. Electronic Paper Assurance on Environmental Performance and Investor Judgments: The Impact of Environmental Attitudes
 William N. Dilla , Diane Joyce Janvrin , Jon D. Perkins and Robyn Raschke
Iowa State University - Department of Accounting and Finance , Iowa State University - Department of Accounting and Finance , Iowa State University and University of Nevada, Las Vegas
Date Posted: April 17, 2013
Working Paper Series
32 downloads

Incl. Electronic Paper Organizational Antecedents of Dysfunctional Auditor Behaviors: The Mitigating Role of Audit Firm Governance
 J Pruijssers , J. van Oosterhout and Pursey P.M.A.R. Heugens
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) , Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: April 16, 2013
Working Paper Series
87 downloads

Incl. Electronic Paper The Effect of CEO and CFO Resignations on Going Concern Opinions
 Joseph Beams , Wachira Boonyanet , Pongprot Chatraphorn and Yun-Chia Yan
University of New Orleans , Chulalongkorn University , Chulalongkorn University and University of New Orleans - Department of Accounting
Date Posted: April 14, 2013
Working Paper Series
34 downloads

Incl. Electronic Paper Debt Covenant Violations and Auditor Monitoring
 Yu Gao , Mozaffar Khan and Liang Tan
University of Minnesota - Carlson School of Management , University of Minnesota - Twin Cities - Carlson School of Management and The George Washington University
Date Posted: April 14, 2013
Working Paper Series
54 downloads

Incl. Electronic Paper Professional Knowledge and the Historical Emergence of Accounting Norms
 Sudipta Basu , Paul E. Madsen , David A. Reppenhagen and Gregory B. Waymire
Temple University - Fox School of Business and Management , University of Florida , University of Florida and Emory University - Department of Accounting
Date Posted: April 13, 2013
Last Revised: April 17, 2013
Working Paper Series
62 downloads

Incl. Electronic Paper Non-Audit Services and Auditor Independence: Norwegian Evidence
 Yu (Elli) Zhang and David Hay
University of Auckland - Department of Accounting and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: April 12, 2013
Working Paper Series
53 downloads

Incl. Electronic Paper Error Rates, Error Projection, and Consideration of Sampling Risk: Audit Sampling Data from the Field
 Mike Durney , Randal J. Elder and Steven M. Glover
Ernst & Young LLP , Syracuse University and Brigham Young University
Date Posted: April 12, 2013
Working Paper Series
51 downloads

Incl. Electronic Paper The Challenges of the Quality of Audit Evidence in Libya
African Journal of Accounting, Auditing and Finance, Vol. 1, No. 1, 2012
 Dr. Mohamed Zakari and Karim Menacere
Tripoli University and John Moores University
Date Posted: April 11, 2013
Accepted Paper Series
20 downloads

The Effect of Client Integrity, Litigation, and Culture on European Materiality Estimates
Arnold, D.F., Bernardi, R.A., & Neidermeyer, P.E. The Effect of Client Integrity, Litigation, and Culture on European Materiality Estimates, The International Journal of Accounting, 36, 459-483, 2001
Donald F. Arnold , Richard A. Bernardi and Presha E. Neidermeyer
Union College - Graduate Management Institute , Roger Williams University - Gabelli School of Business and Union College - Accounting
Date Posted: April 11, 2013
Accepted Paper Series

An Examination of British, Irish, and U.S. Partners' Responses to Ethical Dilemmas
Arnold, D.F. & Bernardi, R.A.: (1997). An Examination of British, Irish, and U.S. Partners' Responses to Ethical Dilemmas, Research in Accounting Regulation, 11 (Special): 149-172.
Donald F. Arnold and Richard A. Bernardi
Union College - Graduate Management Institute and Roger Williams University - Gabelli School of Business
Date Posted: April 11, 2013
Accepted Paper Series


 

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