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Wiley-Blackwell: International Journal of Auditing
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Incl. Fee Electronic Paper Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry
International Journal of Auditing, Vol. 18, Issue 2, pp. 155-169, 2014
Mara Cameran and Pietro Perotti
Bocconi University - Department of Accounting and University of Graz
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange
International Journal of Auditing, Vol. 18, Issue 2, pp. 139-154, 2014
Hichem Khlif and Khaled Samaha
University of Monastir and American University in Cairo
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Probing the Discriminatory Power of Characteristics of Internal Audit Functions: Sorting the Wheat from the Chaff
International Journal of Auditing, Vol. 18, Issue 2, pp. 126-138, 2014
Rainer Lenz , Gerrit Sarens and Kenneth Edgar D'Silva
Louvain School of Management (UCL) , Université Catholique de Louvain and London South Bank University - Centre for Research in Accounting
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Improving the Efficiency and Effectiveness of Risk‐Based Internal Audit Engagements
International Journal of Auditing, Vol. 18, Issue 2, pp. 115-125, 2014
Philna Coetzee and Dave Lubbe
University of Pretoria and University of the Free State
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Personal and Organizational Factors on Role Ambiguity Amongst Internal Auditors
International Journal of Auditing, Vol. 18, Issue 2, pp. 105-114, 2014
Shabnam Fazli Aghghaleh , Zakiah Muhammaddun Mohamed and Azlina Ahmad
National University of Malaysia , National University of Malaysia - School of Accounting and Universiti Kebangsaan Malaysia
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Additional Evidence on the Relationship between an Internal Audit Function and External Audit Fees in Australia
International Journal of Auditing, Vol. 18, Issue 1, pp. 27-39, 2014
Harjinder Singh , David R. Woodliff , Nigar Sultana and Rick Newby
Curtin University , University of Western Australia , Curtin University and University of Western Australia - Department of Accounting and Finance
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Effort and Pricing Differences Among the Large Audit Firms: Evidence from a Public Sector Setting
International Journal of Auditing, Vol. 18, Issue 1, pp. 90-100, 2014
Michael E. Bradbury and Nives Botica Redmayne
Massey University and Massey University
Date Posted: February 18, 2014
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Audit Fees and Auditor Independence: The Case of ISO 14001 Certification
International Journal of Auditing, Vol. 18, Issue 1, pp. 14-26, 2014
Kouakou Dogui , Olivier Boiral and Iñaki Heras‐Saizarbitoria
Laval University , Laval University and Universidad del País Vasco
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper CEO Inside Debt and Audit Fees
International Journal of Auditing, Vol. 18, Issue 1, pp. 2-13, 2014
Fang Sun , Fengyun Wu and Sherry F. Li
CUNY Hunter College , Widener University and Rider University
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from Germany
International Journal of Auditing, Vol. 18, Issue 1, pp. 40-56, 2014
Patrick Krauß and Benedikt Quosigk
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management and University of Texas at San Antonio
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Modeling Linear Trends in Audit Fees
International Journal of Auditing, Vol. 18, Issue 1, pp. 68-75, 2014
Daniel C. Coster , Drew Dahl and Richard L. Jenson
Utah State University , Utah State University - Department of Business Administration and Utah State University
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand
International Journal of Auditing, Vol. 18, Issue 1, pp. 76-89, 2014
Vineeta D. Sharma and Chunli Kuang
Kennesaw State University and Independent
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper What If There Were Three? Audit Pricing within the Big 4 and the PricewaterhouseCoopers' Premium in the Australian Audit Market
International Journal of Auditing, Vol. 18, Issue 1, pp. 57-67, 2014
Andrew Ferguson and Tom Scott
University of Technology, Sydney - Discipline of Accounting and University of Auckland
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Independence and Auditor Bargaining Power: Some Spanish Evidence Concerning Audit Error in the Going Concern Decision
International Journal of Auditing, Vol. 17, Issue 3, pp. 265-287, 2013
Marcos Antón Renart and Paul A. Barnes
University of Murcia and Macquarie University - Department of Accounting and Corporate Governance
Date Posted: September 03, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Effect of Regulatory Changes on Auditor Independence and Audit Quality
International Journal of Auditing, Vol. 17, Issue 3, pp. 246-264, 2013
Sarowar Hossain
University of New South Wales (UNSW)
Date Posted: September 03, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Factors that Influence Perceptions of Greenhouse Gas Assurance Provider Quality
International Journal of Auditing, Vol. 17, Issue 3, pp. 288-307, 2013
Wendy Green and Stuart Taylor
University of New South Wales (UNSW) - School of Accounting and University of New South Wales (UNSW)
Date Posted: September 03, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Harmonisation of Audit Practice: Empirical Evidence from Going‐Concern Reporting in the Nordic Countries
International Journal of Auditing, Vol. 17, Issue 3, pp. 308-326, 2013
Nina Sormunen , Kim Klarskov Jeppesen , Stefan Sundgren and Tobias Svanström
Copenhagen Business School , Copenhagen Business School - Department of Accounting and Auditing , University of Vaasa and Umeå University
Date Posted: September 03, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Effects of Managerial Shareholding on Audit Fees: Evidence from Hong Kong
International Journal of Auditing, Vol. 17, Issue 3, pp. 227-245, 2013
Z. Jun Lin and Ming Liu
Hong Kong Baptist University (HKBU) - Department of Accounting & Law and Hong Kong Baptist University (HKBU) - Department of Accounting & Law
Date Posted: September 03, 2013
Accepted 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
1 downloads

Incl. Fee Electronic Paper Auditor Performance, Client Satisfaction and Client Loyalty: Evidence from Belgian Non‐Profits
International Journal of Auditing, Vol. 17, Issue 1, pp. 19-37, 2013
Anne‐Mie Reheul and Sandra Verbruggen
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 05, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Determinants of Audit Staff Turnover: Evidence from Taiwan
International Journal of Auditing, Vol. 17, Issue 1, pp. 100-112, 2013
Wuchun Chi , Linda Hughen , Chan‐Jane Lin and Ling Lei Lisic
National Chengchi University (NCCU) - Department of Accounting , University of North Carolina (UNC) at Greensboro , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 05, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Determinants of Effective Information Technology Governance
International Journal of Auditing, Vol. 17, Issue 1, pp. 75-99, 2013
Colin Ferguson , Peter Green , Ravi Vaswani and Gang (Henry) Wu
University of Melbourne - Faculty of Business and Economics (deceased) , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 05, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper PCAOB Inspections of International Audit Firms: Initial Evidence
International Journal of Auditing, Vol. 17, Issue 1, pp. 1-18, 2013
Carol C. Bishop , Dana R. Hermanson and Richard W. Houston
Georgia Southwestern State University - School of Business , Kennesaw State University - Department of Accounting and University of Alabama
Date Posted: February 05, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Perceptions of Audit Service Quality and Auditor Retention
International Journal of Auditing, Vol. 17, Issue 1, pp. 54-74, 2013
Kym Cherie Butcher , Graeme L. Harrison and Philip E. Ross
affiliation not provided to SSRN , Macquarie University - Department of Accounting and Finance and University of Western Sydney - School of Accounting
Date Posted: February 05, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Effects of Time Budget Pressure and Intentionality on Audit Supervisors' Response to Audit Staff False Sign‐Off
International Journal of Auditing, Vol. 17, Issue 1, pp. 38-53, 2013
Troy A. Hyatt and Mark H. Taylor
Seattle University and Case Western Reserve University - Department of Accountancy
Date Posted: February 05, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989–2008 and in the United Kingdom 1999–2008
International Journal of Auditing, Vol. 16, Issue 3, pp. 215-247, 2012
Brenda Porter , Ciaran Ó. hÓgartaigh and Rachel F. Baskerville
affiliation not provided to SSRN , affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: October 11, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees
International Journal of Auditing, Vol. 16, Issue 3, pp. 268-285, 2012
Zulkifflee Mohamed , Mazlina Mat Zain , Nava Subramaniam and Wan Fadzilah Wan Yusoff
affiliation not provided to SSRN , Multimedia University (MMU) - Faculty of Management , Deakin University and affiliation not provided to SSRN
Date Posted: October 11, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties
International Journal of Auditing, Vol. 16, Issue 3, pp. 248-267, 2012
Yuan Xie , Yinqi Zhang and Jian Zhou
Fordham University , American University and University of Hawaii at Manoa
Date Posted: October 11, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter?
International Journal of Auditing, Vol. 16, Issue 3, pp. 286-307, 2012
Anna Gold , Ulfert Gronewold and Christiane Pott
VU University Amsterdam - Department of Accountancy/Amsterdam Research Center in Accounting , University of Potsdam and University of Muenster
Date Posted: October 11, 2012
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper The Post‐SOX Evolution of the Client Portfolio of the Second Tier: A Focus on Restatement and Internal Control Risk
International Journal of Auditing, Vol. 16, Issue 3, pp. 308-334, 2012
R. Mithu Dey and Ashok Robin
affiliation not provided to SSRN and Rochester Institute of Technology (RIT)
Date Posted: October 11, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Audit Committees and Internal Control Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act
International Journal of Auditing, Vol. 16, Issue 2, pp. 165-183, 2012
Annette Pridgen and Karl Wang
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: June 20, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008
International Journal of Auditing, Vol. 16, Issue 2, pp. 101-129, 2012
Brenda Porter , Ciaran Ó Hogartaigh and Rachel F. Baskerville
affiliation not provided to SSRN , University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: June 20, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Determining Factors of Audit Committee Attributes: Evidence from Spain
International Journal of Auditing, Vol. 16, Issue 2, pp. 184-213, 2012
Isabel‐María García‐Sánchez , Jose V. Frias‐Aceituno and Raquel Garcia‐Rubio
affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: June 20, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Non‐Audit Services and Auditor Independence in the 2007 Italian Regulatory Environment
International Journal of Auditing, Vol. 16, Issue 2, pp. 147-164, 2012
Giuseppe Ianniello
affiliation not provided to SSRN
Date Posted: June 20, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Impact of Tarnished Auditor Reputation on Nonprofit Income
International Journal of Auditing, Vol. 16, Issue 2, pp. 130-146, 2012
Erica Harris and Jagan Krishnan
Rutgers, The State University of New Jersey - Rutgers University, Camden and Temple University - Department of Accounting
Date Posted: June 20, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Auditor's Gender and Audit Fees
International Journal of Auditing, Vol. 16, Issue 1, pp. 1-18, 2012
Kim Ittonen and Emilia Vähämaa
University of Vaasa - Department of Accounting and Finance and Hanken School of Economics
Date Posted: February 18, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Do Contrasting Statements Improve Users' Understanding of Different Assurance Levels Conveyed in Assurance Reports?
International Journal of Auditing, Vol. 16, Issue 1, pp. 19-34, 2012
Kin‐Yew Low and El'fred Boo
affiliation not provided to SSRN and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: February 18, 2012
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Establishing Proactive Auditor Responsibilities in Relation to Fraud: The Role of the Courts and Professional Bodies in Denmark
International Journal of Auditing, Vol. 16, Issue 1, pp. 79-97, 2012
Claus Holm , Lars Bo Langsted and Jesper Seehausen
Aarhus University - Department of Economics and Business , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 18, 2012
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Risk Management in the Post‐SOX Era
International Journal of Auditing, Vol. 16, Issue 1, pp. 35-53, 2012
Carl W. Hollingsworth
Clemson University
Date Posted: February 18, 2012
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper The Demand for Non‐Audit Services and Auditor‐Client Relationships: Evidence from Swedish Small and Medium‐Sized Enterprises
International Journal of Auditing, Vol. 16, Issue 1, pp. 54-78, 2012
Tobias Svanström and Stefan Sundgren
Umeå University and University of Vaasa
Date Posted: February 18, 2012
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Chief Financial Officer Influence on Audit Planning
International Journal of Auditing, Vol. 15, Issue 3, pp. 247-274, 2011
Niclas Hellman
Stockholm School of Economics
Date Posted: October 13, 2011
Accepted Paper Series
5 downloads

Incl. Fee Electronic Paper Auditor Tactics in Negotiations: A Research Note
International Journal of Auditing, Vol. 15, Issue 3, pp. 288-300, 2011
Janice Hollindale , Pamela Kent and Ray McNamara
affiliation not provided to SSRN , University of Queensland - Business School and Bond University - School of Business
Date Posted: October 13, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Commercial and Professional Audit Goals: Inculcation of Audit Seniors
International Journal of Auditing, Vol. 15, Issue 3, pp. 316-332, 2011
Breda Sweeney and Clodagh McGarry
National University of Ireland, Galway - Accountancy & Finance and affiliation not provided to SSRN
Date Posted: October 13, 2011
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Factor Structure of the Competency Framework for Internal Auditing (CFIA) Skills for Entering Level Internal Auditors
International Journal of Auditing, Vol. 15, Issue 3, pp. 217-230, 2011
Inshik Seol , Joseph Sarkis and Frank Lefley
Clark University - Graduate School of Management , Clark University - Graduate School of Management and affiliation not provided to SSRN
Date Posted: October 13, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper International Consistency of Auditor Specialization
International Journal of Auditing, Vol. 15, Issue 3, pp. 275-287, 2011
Isabelle Verleyen and Ignace De Beelde
affiliation not provided to SSRN and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
Date Posted: October 13, 2011
Accepted Paper Series
2 downloads


 

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