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Audit Review: The Impact of Discussion Timing and Familiarity
Behavioral Research in Accounting, Vol. 28, pp. 53-64, 2006
Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series
Audit Risk & Decision Aids: The Moderating Effect of Legal Defensibility on Decision Aid Reliance
Mohamed I. Gomaa
,
James E. Hunton and
Jacob M. Rose
Suffolk University - Sawyer School of Management
,
Bentley University - Department of Accountancy
and
Southern Illinois University at Carbondale - College of Business
Date Posted: November 23, 2005
Working Paper Series
Audit Risk Assessments Using Belief Versus Probability
Auditing: A Journal of Practice & Theory, Vol. 30, No. 1, pp. 75-99, February 2011
Hironori Fukukawa
and
Theodore J. Mock
Hitotsubashi University - Graduate School of Commerce and Management
and
University of Southern California
Date Posted: July 09, 2010
Last Revised: April 04, 2011
Accepted Paper Series
Audit Selection and Firm Compliance with a Broad-based Sales Tax
National Tax Journal, Vol. 57, pp. 209-257, June 2004
James Alm ,
Calvin Blackwell
and
Michael McKee
Tulane University
,
College of Charleston - School of Business and Economics
and
affiliation not provided to SSRN
Date Posted: September 24, 2004
Accepted Paper Series
Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation
Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
Evelyn Patterson
and
James Noel
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business
and
First Principles Consulting, LLC
Date Posted: July 21, 2003
Accepted Paper Series
Audit Support System Design and the Declarative Knowledge of Long-Term Users
Journal of Emerging Technologies in Accounting, Vol. 5, pp. 1-10, 2008
Carlin Dowling
,
Stewart A. Leech
and
Robyn Moroney
University of Melbourne - Department of Accounting
,
University of Melbourne - Department of Accounting and Business Information Systems
and
Monash University
Date Posted: December 19, 2008
Accepted Paper Series
Audit Support Systems and Decision Aids: Current Practice and Opportunities for Future Research
International Journal of Accounting Information Systems, Vol. 8, pp. 92-116, 2007
Carlin Dowling
and
Stewart A. Leech
University of Melbourne - Department of Accounting
and
University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: July 05, 2007
Accepted Paper Series
Auditee Perceptions of External Evaluations of the Use of Resources by Local Authorities
Financial Accountability & Management, Forthcoming
Ron Hodges
,
Jane Frecknall Hughes
,
David A. Heald and
Haslida Abu Hasan
Birmingham Business School
,
affiliation not provided to SSRN
,
University of Aberdeen - Business School
and
University of Malaya (UM) - Faculty of Business & Accountancy
Date Posted: October 08, 2012
Accepted Paper Series
Auditing & e-Commerce: A Risk Framework
Odette School of Business Working Paper No. 1/2004
Jagdish Pathak
University of Windsor - Odette School of Business
Date Posted: January 05, 2004
Working Paper Series
Auditing in the Presence of Outside Sources of Information
Journal of Accounting Research
Mark Bagnoli ,
Mark Penno and
Susan G. Watts
Purdue University
,
University of Iowa - Henry B. Tippie College of Business
and
Purdue University
Date Posted: November 26, 2000
Accepted Paper Series
Auditing Models for the Detection of Qualified Audit Opinions in the Uk Public Services Sector
International Journal of Accounting, Auditing and Performance Evaluation, Vol. 3, No. 4, pp. 471-493, 2006
Chrysovalantis Gaganis
and
Fotios Pasiouras
University of Crete - Faculty of Social Sciences - Department of Economics
and
University of Surrey - Surrey Business School
Date Posted: July 27, 2006
Accepted Paper Series
Auditing the Auditors: Evidence on the PCAOB’s Inspections of Audit Firms
Journal of Accounting & Economics (JAE), Vol. 49, Nos. 1/2, p. 84, February 2010
Clive S. Lennox and
Jeffrey Pittman
Nanyang Technological University
and
Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: August 27, 2011
Accepted Paper Series
Auditing's Involvement in Initial Public Offering Success
Gary K. Taylor and
David D. Williams
University of Alabama - Culverhouse College of Commerce & Business Administration
and
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: February 28, 2004
Working Paper Series
Auditor Attention to and Judgments of Aggressive Financial Reporting
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Fred Phillips
University of Saskatchewan
Date Posted: August 05, 1999
Accepted Paper Series
Auditor Changes and Discretionary Accruals
Mark L. DeFond and
K.R. Subramanyam
University of Southern California - Leventhal School of Accounting
and
University of Southern California - Leventhal School of Accounting
Date Posted: February 25, 1998
Working Paper Series
Auditor Changes and the Pricing of Seasoned Equity Offers
Accounting Horizons, Forthcoming
Yongtae Kim and
Myung Seok Park
Santa Clara University - Leavey School of Business
and
Virginia Commonwealth University (VCU) - School of Business
Date Posted: September 01, 2006
Accepted Paper Series
Auditor Choice and the Cost of Debt Capital for Newly Public Firms
Journal of Accounting & Economics, Vol. 37, No. 1, pp. 113-136, February 2004
Jeffrey Pittman and
Steve Fortin
Memorial University of Newfoundland (MUN) - Faculty of Business Administration
and
McGill University - Desautels Faculty of Management
Date Posted: December 09, 2003
Accepted Paper Series
Auditor Choices and Auditor Reporting Practices
European Accounting Review
Stefan Sundgren
Swedish School of Economics and Business Administration
Date Posted: September 27, 1998
Accepted Paper Series
Auditor Communication in an Evolving Environment: Going Beyond SAS 600 Auditors' Reports on Financial Statements
British Accounting Review, Vol. 33, pp. 113-136, 2001
Mahbub Zaman
and
Stuart Manson
University of Manchester - Manchester Business School
and
University of Essex
Date Posted: November 14, 2006
Accepted Paper Series
Auditor Concentration and Industry Specialization Among French Listed Companies in 1997-98
Comptabilité, Contrôle, Audit, November 2005,
Charles Piot
University of Grenoble
Date Posted: November 02, 2005
Accepted Paper Series
Auditor Concentration in a Joint-Auditing Environment: The French Market 1997-2003
Managerial Auditing Journal, Vol. 22, No. 2, p. 161-176
Charles Piot
University of Grenoble
Date Posted: February 06, 2007
Accepted Paper Series
Auditor Conservatism, Management Incentives and Managerial Optimism
Pradyot K. Sen
University of Washington Bothell
Date Posted: July 07, 1998
Working Paper Series
Auditor Effectiveness in the United States and the United Kingdom: Comparison and Analysis
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Alfred C. Greenfield Jr.
,
Wendy W. Peffley
and
Robert W. Russ
Virginia Commonwealth University (VCU) - Department of Accounting
,
Virginia Commonwealth University (VCU) - Department of Accounting
and
Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: April 06, 2004
Working Paper Series
Auditor Fees and Audit Quality
Managerial Auditing Journal, Vol. 22, No. 8, 2007
Rani Hoitash
,
Ariel J Markelevich and
Charles A. Barragato
Bentley University - Department of Accountancy
,
Suffolk University
and
Long Island University - School of Professional Accountancy
Date Posted: November 01, 2007
Accepted Paper Series
Auditor Fees and Cost of Debt
Journal of Accounting, Auditing and Finance, Forthcoming
Dan S. Dhaliwal ,
Cristi A. Gleason ,
Shane Heitzman
and
Kevin Melendrez
University of Arizona - Department of Accounting
,
University of Iowa - Department of Accounting
,
Simon School of Business, University of Rochester
and
New Mexico State University - Department of Accounting & Business Computer Systems
Date Posted: November 14, 2007
Accepted Paper Series
Auditor Independence and Fee Dependence
Journal of Accounting & Economics, Vol. 33, No. 3, June 2002
Allen T. Craswell ,
Donald J. Stokes and
Janet Laughton
University of Queensland - Business School
,
Monash University
and
University of Southern Queensland - Faculty of Business
Date Posted: January 21, 2002
Accepted Paper Series
Auditor Independence and the Cost of Capital Before and after Sarbanes-Oxley: The Case of Newly Issued Public Debt
European Accounting Review, Vol. 19, No. 4, pp. 633-664, 2010
Eli Amir ,
Yanling Guan
and
Gilad Livne
London Business School
,
London Business School
and
City University London - Sir John Cass Business School
Date Posted: May 30, 2011
Last Revised: June 04, 2011
Accepted Paper Series
Auditor Independence in a Private Firm and Low Litigation Risk Setting
Accounting Review, Forthcoming
Ole-Kristian Hope and
John Christian Langli
University of Toronto - Rotman School of Management
and
BI Norwegian Business School - Department of Accounting, Auditing and Law
Date Posted: July 15, 2009
Accepted Paper Series
Auditor Independence in Economies in Transition: A Study of Russia
The European Accounting Review, Vol. 10, No. 4, 2001
Svetlana Bychova and
Patricia Sucher
Saint Petersburg State Agrarian University
and
University of London, Royal Holloway College, School of Management
Date Posted: March 10, 2002
Accepted Paper Series
Auditor Independence, Corporate Governance and Aggressive Financial Reporting: An Empirical Analysis
Journal of Management & Governance, May 2013, Volume 17, Issue 2, pp. 283-307
Ahmed M. Abdel-Meguid
,
Anwer S. Ahmed and
Scott Duellman
The American University in Cairo - School of Business
,
Texas A&M University - Mays Business School
and
Saint Louis University - Department of Accounting
Date Posted: March 31, 2013
Accepted Paper Series
Auditor Industry Specialization and the Earnings Response Coefficient
Jagan Krishnan and
Joon S. Yang
Temple University - Department of Accounting
and
Sogang University
Date Posted: March 11, 1999
Working Paper Series
Auditor Involvement in Non-audit Services: An Empirical Study in a Developing Environment
Journal of International Accounting, Auditing and Taxation, Vol. 2, No. 2, pp. 159-170, 1993
Nidal Rashid Sabri
Birzeit University
Date Posted: March 13, 2005
Accepted Paper Series
Auditor Liability and Business Investment
Contemporary Accounting Research, Vol. 23, No. 4, Winter 2006
Chiawen Liu and
Taychang Wang
National Taiwan University - Department of Accounting
and
National Taiwan University
Date Posted: July 10, 2006
Accepted Paper Series
Auditor Mergers, Audit Quality and Audit Fees: Evidence from the Pricewaterhousecoopers Merger in the UK
Journal of Accounting and Public Policy, Vol. 31, No. 1, 2012
Yuping Jia
and
Rong Ding
Frankfurt School of Finance and Management
and
Middlesex University
Date Posted: September 30, 2012
Last Revised: December 01, 2012
Accepted Paper Series
Auditor Perceptions of Manager Narcissism as an Indicator of Fraud Attitude
Eric N. Johnson
,
John R. Kuhn Jr.
,
Barbara Apostolou
and
John M. Hassell
University of Wyoming
,
University of South Florida Polytechnic
,
West Virginia University
and
Indiana University, Indianapolis - Kelley School of Business
Date Posted: August 15, 2011
Working Paper Series
Auditor Reporting Behavior when GAAS Lack Specificity: The Case of SAS No. 59
Journal of Accounting and Public Policy, Forthcoming
Joseph V. Carcello ,
Dana R. Hermanson and
Terry L. Neal
University of Tennessee, Knoxville - College of Business Administration
,
Kennesaw State University - Department of Accounting
and
University of Tennessee
Date Posted: August 27, 2002
Accepted Paper Series
Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen's Indictment on Its Client Firms
Contemporary Accounting Research, Vol. 23, No. 2, pp. 465-490, Summer 2006
Srinivasan Krishnamurthy ,
Jian Zhou and
Nan Zhou
NC State University
,
University of Hawaii at Manoa
and
State University of New York at Binghamton - School of Management
Date Posted: October 05, 2005
Accepted Paper Series
Auditor Resignations and the Market for Audit Services
Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
Kannan Raghunandan and
Dasaratha V. Rama
Florida International University (FIU) - School of Accounting
and
Florida International University (FIU)
Date Posted: July 08, 1999
Accepted Paper Series
Auditor Size and Audit Pricing: Evidence from Small Audit Firms
European Accounting Review, Vol. 13, No. 3
Lasse Niemi
Aalto University - School of Economics
Date Posted: June 25, 2004
Accepted Paper Series
Auditor Size and Internal Control Reporting Differences in Nonprofit Healthcare Organizations
Journal of Public Budgeting, Accounting, and Financial Management, Forthcoming
Kevin T. Rich
,
Dennis M. Lopez and
Pamela C. Smith
Marquette University - Department of Accounting
,
University of Texas at San Antonio
and
University of Texas at San Antonio - Department of Accounting
Date Posted: December 21, 2011
Accepted Paper Series
Auditor Size and the Accuracy of Audit Reports: Reputation Theories versus a 'Deep Pockets' Explanation
Clive S. Lennox
Nanyang Technological University
Date Posted: December 06, 1997
Working Paper Series
Auditor Specialization, Auditor Dominance and Audit Fees: The Role of Investment Opportunities
Accounting Review, Forthcoming
Steven F. Cahan ,
Jayne M. Godfrey ,
Jane Hamilton and
Debra C. Jeter
University of Auckland Business School
,
Monash University - Department of Accounting and Finance
,
La Trobe University
and
Vanderbilt University - Accounting
Date Posted: May 24, 2008
Accepted Paper Series
Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?
Accounting Review, Forthcoming
Wayne R. Landsman ,
Karen K. Nelson and
Brian Rountree
University of North Carolina (UNC) at Chapel Hill - Accounting Area
,
Rice University - Jones Graduate School of Business
and
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: May 03, 2006
Last Revised: September 19, 2012
Accepted Paper Series
Auditor Tenure and Audit Reporting Failures
Auditing: A Journal of Practice & Theory, Vol. 21, No. 1, March 2002
Marshall A. Geiger and
Kannan Raghunandan
University of Richmond - E. Claiborne Robins School of Business - Economics
and
Florida International University (FIU) - School of Accounting
Date Posted: September 18, 2001
Accepted Paper Series
Auditor Tenure and Perceptions of Audit Quality
Accounting Review, April 2005
Aloke (Al) Ghosh and
Doocheol Moon
City University of New York (CUNY) - Baruch College
and
SUNY at Old Westbury - School of Business
Date Posted: September 13, 2004
Accepted Paper Series
Auditor Tenure and Rotation
Clive S. Lennox
Nanyang Technological University
Date Posted: October 22, 2012
Working Paper Series
Auditor Tenure, Auditor Specialization, and Information Asymmetry
Managerial Auditing Journal, Vol. 24, No. 7, 2009
Ali R. Almutairi ,
Kimberly Dunn and
Terrance R. Skantz
Kuwait University
,
Florida Atlantic University - School of Accounting
and
University of Texas - Arlington
Date Posted: August 13, 2006
Last Revised: September 15, 2009
Accepted Paper Series
Auditor's Engagement Risk and Audit Fees: The Role of Audit Firm Alumni Here
Journal of Business Finance & Accounting, 2007
Ilias G. Basioudis
Aston University - Aston Business School
Date Posted: March 30, 2007
Accepted Paper Series
Auditor's Pre-Negotiation Information, Accuracy of Financial Reports and Non-Audit Services
Yun Zhang
George Washington University
Date Posted: November 24, 2003
Working Paper Series
Auditor's Responsibility and Independence: Evidence from China
Research in Accounting Regulation, Vol. 17, 2004
Z. Jun Lin
Hong Kong Baptist University (HKBU) - Department of Accounting & Law
Date Posted: February 11, 2004
Accepted Paper Series
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