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Wiley-Blackwell: International Journal of Auditing
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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. 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 , Tom Van Caneghem and Sandra Verbruggen
affiliation not provided to SSRN , Hogeschool-Universiteit Brussel (HUBrussel) and affiliation not provided to SSRN
Date Posted: February 05, 2013
Accepted Paper Series

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

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 , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 05, 2013
Accepted Paper Series

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 Coburn Bishop , Dana R. Hermanson and Richard W. Houston
affiliation not provided to SSRN , Kennesaw State University - Department of Accounting and University of Alabama
Date Posted: February 05, 2013
Accepted Paper Series

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

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

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

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 - Faculty of Management , Deakin University and affiliation not provided to SSRN
Date Posted: October 11, 2012
Accepted Paper Series

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

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
1 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

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

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

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

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

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

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 University of Vaasa
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
University of Aarhus - Aarhus School of 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
Norwegian School of Management (BI) and Umea School of Business and Economics
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 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 - Department of Accountancy and Corporate Finance
Date Posted: October 13, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Negative PCAOB Inspections of Triennially Inspected Auditors and Involuntary and Voluntary Client Losses
International Journal of Auditing, Vol. 15, Issue 3, pp. 231-246, 2011
 Brian Daugherty , Denise Dickins and Wayne Tervo
University of Wisconsin - Milwaukee , East Carolina University and Murray State University - College of Business
Date Posted: October 13, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper The Association between Audit Committees and Audit Fees in the Public Sector
International Journal of Auditing, Vol. 15, Issue 3, pp. 301-315, 2011
 Nives Botica Redmayne , Michael E. Bradbury and Steven F. Cahan
affiliation not provided to SSRN , Massey University and University of Auckland Business School
Date Posted: October 13, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Audit Pricing and Cost Strategies of Japanese Big 3 Firms
International Journal of Auditing, Vol. 15, Issue 2, pp. 109-126, 2011
 Hironori Fukukawa
Hitotsubashi University - Graduate School of Commerce and Management
Date Posted: June 15, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper How Do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going‐Concern Opinions
International Journal of Auditing, Vol. 15, Issue 2, pp. 127-149, 2011
 Gopal V. Krishnan and Partha Sengupta
affiliation not provided to SSRN and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: June 15, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Association between Auditor Industry Specialization and Firms' Disclosure of Internal Control Weaknesses
International Journal of Auditing, Vol. 15, Issue 2, pp. 204-216, 2011
 Ena Rose‐Green , Hua‐Wei Huang and Chih‐Chen Lee
affiliation not provided to SSRN , affiliation not provided to SSRN and Northern Illinois University
Date Posted: June 15, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Determinants of Audit Committee Independence and Activity: Evidence from the UK
International Journal of Auditing, Vol. 15, Issue 2, pp. 191-203, 2011
 Basil Al‐Najjar
affiliation not provided to SSRN
Date Posted: June 15, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Impact of E‐Business on the Audit Process: An Investigation of the Factors Leading to Change
International Journal of Auditing, Vol. 15, Issue 2, pp. 150-175, 2011
 Amr Kotb
Anglia Ruskin University, Lord Ashcroft International Business School
Date Posted: June 15, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Perceived Effectiveness of the Officer Certification Requirement Under Sarbanes‐Oxley
International Journal of Auditing, Vol. 15, Issue 2, pp. 176-190, 2011
 T. Jean Engebretson and Heidi Hylton Meier
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: June 15, 2011
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland
International Journal of Auditing, Vol. 15, Issue 1, pp. 88-108, 2011
 Jukka Karjalainen
University of Eastern Finland - Department of Business
Date Posted: February 08, 2011
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Demand for Audit Quality in Private Firms: Evidence on Ownership Effects
International Journal of Auditing, Vol. 15, Issue 1, pp. 43-65, 2011
 Mervi Niskanen , Jukka Karjalainen and Jyrki Niskanen
University of Eastern Finland , University of Eastern Finland - Department of Business and affiliation not provided to SSRN
Date Posted: February 08, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Industry and City-Level Audit Market Concentration
International Journal of Auditing, Vol. 15, Issue 1, pp. 21-42, 2011
 Maria T. Caban-Garcia and Susan Cammack
University of South Florida, St. Petersburg and Washburn University - School of Business
Date Posted: February 08, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Auditors' Perceptions of Fair-Value Accounting: Developing Country Evidence
International Journal of Auditing, Vol. 15, No. 1, pp. 66-87, 2011
 Jayanthi Kumarasiri
affiliation not provided to SSRN
Date Posted: February 08, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Monitoring Effects of the Internal Audit Function: Agency Theory Versus Other Explanatory Variables
International Journal of Auditing, Vol. 15, Issue 1, pp. 1-20, 2011
 Gerrit Sarens and Mohammad J. Abdolmohammadi
Université Catholique de Louvain and Bentley University
Date Posted: February 08, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Audit Effectiveness Versus Audit Efficiency: Are the Two in Conflict?
International Journal of Auditing, Vol. 3, Issue 2, pp. 121-133, 2003
 Karen S. Pincus , Richard A. Bernardi and Stephen E. Ludwig
University of Arkansas - Department of Accounting , Roger Williams University - Gabelli School of Business and affiliation not provided to SSRN
Date Posted: December 19, 2010
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Certified Public Accountant and Compensation: An Empirical Analysis
International Journal of Auditing, Vol. 3, Issue 3, pp. 207-223, 2003
 Glen D. Moyes , Iftekhar Hasan and Frederick R. Wulsin
University of Texas-Pan American , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: December 19, 2010
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Concentration on the German Audit Market an Empirical Analysis of the Concentration on the German Market for Stock Corporation Audits
International Journal of Auditing, Vol. 3, Issue 3, pp. 175-189, 2003
 Reiner Quick and Matthias Wolz
University of Duisburg-Essen and affiliation not provided to SSRN
Date Posted: December 19, 2010
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper Consumer Perceptions of Cpa Webtrustsm Assurances: Evidence of an Expectation Gap
International Journal of Auditing, Vol. 3, Issue 2, pp. 89-105, 2003
 Richard W. Houston and Gary K. Taylor
University of Alabama and University of Alabama - Culverhouse College of Commerce & Business Administration
Date Posted: December 19, 2010
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Does an Auditor's Skill Matter? Responses to and Preferences Amongst Auditing Standards
International Journal of Auditing, Vol. 3, Issue 1, pp. 59-80, 2003
 Pascal Frantz
London School of Economics
Date Posted: December 19, 2010
Accepted Paper Series
1 downloads


 

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