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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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