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Wiley-Blackwell: International Journal of Auditing
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Incl. Fee Electronic Paper Environmental Audits and Third Party Certification of Management Practices: Firms’ Motives, Audit Orientations, and Satisfaction with Certification
International Journal of Auditing, Vol. 20, Issue 2, pp. 202-210, 2016
Daniel Prajogo, Pavel Castka, Daphne W. Yiu, Andy C.L. Yeung and Kee‐hung Lai
Monash University, Monash University - Department of Management, Chinese University of Hong Kong (CUHK), Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Polytechnic University - Department of Logistics and Maritime Studies
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Adoption of Sarbanes‐Oxley Act in China: Antecedents and Consequences of Separate Auditing
International Journal of Auditing, Vol. 20, Issue 2, pp. 108-118, 2016
Jidong Zhang and Jing Han
California State University, Fullerton and California State University, Fullerton
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Charter Scope: Determinants and Effects on Audit Committee Effort
International Journal of Auditing, Vol. 20, Issue 2, pp. 119-132, 2016
Falko Böhm, Laury H. Bollen and Harold F. D. Hassink
Maastricht University, Maastricht University and University of Maastricht
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality Perception: Beyond the 'Role‐Perception Gap'
International Journal of Auditing, Vol. 20, Issue 2, pp. 186-201, 2016
Nathalie Gonthier‐Besacier, Géraldine Hottegindre and Sandrine Fine‐Falcy
Université Grenoble Alpes, EMLYON Business School and Université Grenoble Alpes
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Bank Directors’ Perceptions of Expanded Auditor's Reports
International Journal of Auditing, Vol. 20, Issue 2, pp. 158-174, 2016
Pran Krishansing Boolaky and Reiner Quick
Griffith University and Darmstadt University of Technology
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Business Group Affiliation, Board Quality and Audit Pricing Behavior: Evidence from Indian Companies
International Journal of Auditing, Vol. 20, Issue 2, pp. 133-148, 2016
Shireenjit Johl, Arifur Khan, Nava Subramaniam and Mohammad Badrul Muttakin
Deakin University, Deakin University - School of Accounting, Economics and Finance, RMIT University - School of Accounting and Law and Deakin University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Editorial: Regulating Audit Quality – Ramifications and Research Opportunities
International Journal of Auditing, Vol. 20, Issue 2, pp. 105-107, 2016
Robyn Moroney
Monash University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Modified Audit Reports in the Case of Joint Municipal Authorities: Empirical Evidence from Finland
International Journal of Auditing, Vol. 20, Issue 2, pp. 149-157, 2016
Mikko Paananen
Lappeenranta University of Technology (LUT)
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Section 302 and 404(B) Internal Control Disclosures on Prospective Investors' Judgments and Decisions: An Experimental Study
International Journal of Auditing, Vol. 20, Issue 2, pp. 175-185, 2016
Bryan K. Church and Arnold Schneider
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Accounting Area
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A Cross‐Cultural Examination of Auditors' Willingness to Relocate in Public Accounting: Evidence from Hong Kong and the United States
International Journal of Auditing, Vol. 20, Issue 1, pp. 17-41, 2016
Philip Law, Desmond Yuen and Adrian C. H. Lei
University of Macau, University of Macau and University of Macau, Faculty of Business Administration
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Conservatism and Banks' Measurement Uncertainty During the Financial Crisis
International Journal of Auditing, Vol. 20, Issue 1, pp. 52-65, 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper International Collaboration in Auditing Research: A Note
International Journal of Auditing, Vol. 20, Issue 1, pp. 66-71, 2016
Andreas Andrikopoulos, Michalis Bekiaris, Christina Vadasi and Stella Zounta
University of the Aegean - Department of Business Administration, University of the Aegean, University of the Aegean and University of the Aegean
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency
International Journal of Auditing, Vol. 20, Issue 1, pp. 1-16, 2016
Claus Holm and Frank Thinggaard
Aarhus University - Department of Economics and Business and University of Aarhus - Aarhus School of Business
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Construction of a Whistle‐Blowing Protocol for Audit Organisations: A Four‐Stage Participatory Approach
International Journal of Auditing, Vol. 20, Issue 1, pp. 72-86, 2016
Philmore Alleyne, Roszaini Haniffa and Mohammad Hudaib
The University of the West Indies, University of Bradford - School of Management and Bradford University School of Management
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience
International Journal of Auditing, Vol. 20, Issue 1, pp. 87-100, 2016
Fakhroddin MohammadRezaei, Norman Mohd-Saleh, Romlah Jaffar and Mohamat Sabri Hassan
Kharazmi (Tarbiat Moallem) University, Universiti Kebangsaan Malaysia - Graduate School of Business, National University of Malaysia (UKM) and Universiti Kebangsaan Malaysia - School of Accounting
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms
International Journal of Auditing, Vol. 20, Issue 1, pp. 42-51, 2016
Tobias Svanström
University of Umea
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A Study on Internal Auditor Perceptions of the Function Ability to Add Value
International Journal of Auditing, Vol. 19, Issue 3, pp. 182-194, 2015
Giuseppe D'Onza, Georges M. Selim, Rob Melville and Marco Allegrini
University of Pisa, City University London - Sir John Cass Business School, City University London - Sir John Cass Business School and University of Pisa
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Auditing Interactive Complexity: Challenges for the Internal Audit Profession
International Journal of Auditing, Vol. 19, Issue 3, pp. 195-205, 2015
Arno Nuijten, Mark van Twist and Martijn van der Steen
Erasmus University Rotterdam (EUR), Erasmus University Rotterdam - Dept. of Public Administration and Netherlands School of Public Administration (NSOB)
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Design and Implementation of Continuous Monitoring and Auditing in SAP Enterprise Resource Planning
International Journal of Auditing, Vol. 19, Issue 3, pp. 307-317, 2015
Kishore Singh and Peter J. Best
Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Impressions that Arouse an Auditor's Suspicion of Lying in an Interview
International Journal of Auditing, Vol. 19, Issue 3, pp. 295-306, 2015
Chih‐Chen Lee and Robert B. Welker
Northern Illinois University and Southern Illinois University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Importance of the Chief Audit Executive's Communication: Experimental Evidence on Internal Auditors' Judgments in a ‘Two Masters Setting’
International Journal of Auditing, Vol. 19, Issue 3, pp. 166-181, 2015
Florian Hoos, Natalia Kochetova-Kozloski and Anne Christine d'Arcy
HEC Paris - Accounting and Management Control Department, Saint Mary’s University - Sobey School of Business and Vienna University of Economics and Business
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors
International Journal of Auditing, Vol. 19, Issue 3, pp. 267-281, 2015
Robin Litjens, Joost van Buuren and Ruud Vergoossen
Tilburg University - CentER and Department of Accountancy, Nyenrode Business University and Nyenrode Business University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality and Corporate Governance: Evidence from the Microfinance Industry
International Journal of Auditing, Vol. 19, Issue 3, pp. 218-237, 2015
Leif Atle Beisland, Roy Mersland and R. Øystein Strøm
University of Agder, University of Agder and Oslo and Akershus University College
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies
International Journal of Auditing, Vol. 19, Issue 3, pp. 148-165, 2015
Tatiana Mazza and Stefano Azzali
University of Parma - Dipartimento di Economia and University of Parma - Dipartimento di Economia
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology
International Journal of Auditing, Vol. 19, Issue 3, pp. 252-266, 2015
Heba Abou‐El‐Sood, Amr Kotb and Amir Allam
Cairo University, Prince Sultan University and Cairo University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper How Do Auditor Fees Affect Accruals Quality? Additional Evidence
International Journal of Auditing, Vol. 19, Issue 3, pp. 238-251, 2015
Vivek Mande and Myungsoo Son
California State University, Fullerton - Department of Accounting and California State University, Fullerton - Department of Accounting
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Principles‐Based Versus Rules‐Based Auditing Standards: The Effect of the Transition from AS2 to AS5
International Journal of Auditing, Vol. 19, Issue 3, pp. 282-294, 2015
Fang Yun Sin, Robyn Moroney and Maria Strydom
PricewaterhouseCoopers, Monash University and Monash University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees
International Journal of Auditing, Vol. 19, Issue 3, pp. 134-147, 2015
Mazlina Mat Zain, Mahbub Zaman and Zul Mohamed
Multimedia University (MMU) - Faculty of Management, Queensland University of Technology and Universiti Tun Abdul Razak (UNIRAZAK)
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Value for Money and Audit Practice in the UK Public Sector
International Journal of Auditing, Vol. 19, Issue 3, pp. 206-217, 2015
Yousef Ali Alwardat, Abdelhafid Benamraoui and Alison Rieple
King Abdulaziz University, University of Westminster and University of Westminster
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Characteristics and Accounting Conservatism
International Journal of Auditing, Vol. 19, Issue 2, pp. 88-102, 2015
Nigar Sultana
Curtin University of Technology - School of Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Characteristics and Audit Report Lag
International Journal of Auditing, Vol. 19, Issue 2, pp. 72-87, 2015
Nigar Sultana, Harjinder Singh and J‐L. W. Mitchell Van der Zahn
Curtin University of Technology - School of Accounting, Curtin University of Technology - School of Accounting and Curtin University of Technology - School of Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Association between Client‐Specific Investment Opportunities and Audit Fees of Industry Specialists and Non‐Specialists
International Journal of Auditing, Vol. 19, Issue 2, pp. 57-71, 2015
Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
University of Auckland Business School, Australian National University, La Trobe University and Vanderbilt University - Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Incentive Factors for the (Non‐)Disclosure of Material Weakness in Internal Control Over Financial Reporting: Evidence from J‐SOX Mandated Audits
International Journal of Auditing, Vol. 19, Issue 2, pp. 103-116, 2015
Kenichi Yazawa
Aoyama Gakuin University
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the United Arab Emirates (UAE)
International Journal of Auditing, Vol. 19, Issue 2, pp. 117-130, 2015
Dr. Sawsan Saadi Halbouni
University of Sharjah
Date Posted: June 05, 2015
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Auditor-Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model
International Journal of Auditing, Vol. 19, Issue 1, pp. 15-36, 2015
Vivien A. Beattie, Stella Fearnley and Tony Hines
Lancaster University - Management School, Portsmouth Business School and University of Portsmouth
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Incentive‐Based Compensation on Internal Auditors' Perceptions of Objectivity
International Journal of Auditing, Vol. 19, Issue 1, pp. 37-52, 2015
Hasni Mohd Hanafi @ Omar and Jenny Stewart
Multimedia University (MMU) and Griffith University - Griffith Business School
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The New Chinese Accounting Standards and Audit Report Lag
International Journal of Auditing, Vol. 19, Issue 1, pp. 1-14, 2015
Ahsan Habib
Massey University - School of Accountancy
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality Effects of an Individual Audit Engagement Partner Signature Mandate
International Journal of Auditing, Vol. 18, Issue 3, pp. 172-192, 2014
Allen D. Blay, Matthew Notbohm, Caren Schelleman and Adrian Valencia
Florida State University, University of North Dakota, Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) and Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Organizational Learning: The Role of Third Party Auditors in Building Compliance and Enforcement Capability
International Journal of Auditing, Vol. 18, Issue 3, pp. 213-222, 2014
Christopher Walker
University of New South Wales (UNSW)
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Rotation of Auditing Firms and Political Costs: Evidence from Spanish Listed Companies
International Journal of Auditing, Vol. 18, Issue 3, pp. 223-232, 2014
Isabel Garcia-Sanchez, Isabel Gallego‐Álvarez, Luis Rodríguez‐Domínguez, Beatriz Cuadrado‐Ballesteros and Raquel García‐Rubio
University of Salamanca, University of Salamanca, University of Salamanca, University of Salamanca and University of Salamanca
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Skills, Knowledge, and Attitudes Important for Present‐Day Auditors
International Journal of Auditing, Vol. 18, Issue 3, pp. 193-205, 2014
Harshini Pushpika Siriwardane, Billy Kin Hoi Hu and Kin-Yew Low
Nanyang Technological University (NTU), Nanyang Technological University (NTU) and Nanyang Technological University - Nayang Business School
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sox and the Transition from Apartheid to Democracy: South African Auditing Developments Through the Lens of Modernity Theory
International Journal of Auditing, Vol. 18, Issue 3, pp. 206-212, 2014
Warren Maroun, David Coldwell and Milton Segal
University of the Witwatersrand, University of the Witwatersrand and University of the Witwatersrand
Date Posted: October 10, 2014
Accepted Paper Series

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 Bath - School of Management
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 (UKM), National University of Malaysia (UKM) - 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 of Technology - School of Accounting, University of Western Australia, Curtin University of Technology - School of Accounting 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 (UPV/EHU)
Date Posted: February 18, 2014
Accepted Paper Series


 

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