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Auditing eJournal

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Viewing: 1 - 50 of 1,889 papers

1.

Why are expanded audit reports not informative to investors? Evidence from the UK

Number of pages: 60 Posted: 19 Jun 2015 Last Revised: 14 Jan 2021
Working Paper Series
University of Southern California, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 3,694
2.

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Number of pages: 47 Posted: 17 Aug 2014 Last Revised: 15 Feb 2019
Working Paper Series
University of Texas at Austin, University of Texas at Austin, Red McCombs School of Business, Department of Accounting, Students, University of Texas at Austin and University of Georgia

Multiple version iconThere are 2 versions of this paper

Downloads 3,133
3.

Auditor Size and Audit Quality Revisited: The Importance of Audit Technology

Number of pages: 56 Posted: 20 Oct 2010 Last Revised: 01 Feb 2020
Working Paper Series
Université Laval - École de comptabilité and University of British Columbia (UBC) - Sauder School of Business
Downloads 2,864
4.

Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 148 Posted: 08 Sep 2015 Last Revised: 02 Jan 2020
Working Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 2,832
5.

A Review of Archival Auditing Research

Number of pages: 134 Posted: 20 Mar 2014 Last Revised: 05 Sep 2014
Working Paper Series
University of Southern California - Leventhal School of Accounting and The University of Texas at Dallas
Downloads 2,813
6.

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Number of pages: 53 Posted: 21 Aug 2015 Last Revised: 28 May 2018
Working Paper Series
Wake Forest University - Schools of Business, University of Tennessee, University of Kansas and University of Tennessee

Multiple version iconThere are 2 versions of this paper

Downloads 2,762
7.

The Informational Value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-tracking Study

Accounting Horizons, Forthcoming DOI 10.2308/acch-52047
Number of pages: 49 Posted: 23 Jul 2014 Last Revised: 19 Sep 2019
Accepted Paper Series
Université Laval - École de comptabilité, Université Laval - École de comptabilité and Saint Louis University - Richard A. Chaifetz School of Business
Downloads 2,479
8.

A Review of the IFRS Adoption Literature

Review of Accounting Studies, Forthcoming
Number of pages: 118 Posted: 24 Sep 2015 Last Revised: 29 May 2016
Accepted Paper Series
University of Miami, London School of Economics and London Business School
Downloads 2,340
9.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,116
10.

The Association between Audit Quality and Abnormal Audit Fees

Number of pages: 57 Posted: 16 Nov 2005
Working Paper Series
Seoul National University - College of Business Administration, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 2,098
11.

Auditor Lobbying on Accounting Standards

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 60 Posted: 07 Jan 2015 Last Revised: 26 Mar 2018
Accepted Paper Series
Brigham Young University - Marriott School, University of Oxford - Blavatnik School of Government and Boston College
Downloads 2,012
12.

Consequences of Adopting an Expanded Auditor's Report in the United Kingdom

Review of Accounting Studies, Forthcoming, University of Miami Business School Research Paper No. 18-1
Number of pages: 81 Posted: 03 Mar 2016 Last Revised: 10 Oct 2018
Accepted Paper Series
Universidad de Chile, University of Miami - Department of Accounting, University of Miami - Department of Accounting and Florida International University
Downloads 1,978
13.

Online Worker Fraud and Evolving Threats to the Integrity of MTurk Data: A Discussion of Virtual Private Servers and the Limitations of IP-Based Screening Procedures

Behavioral Research in Accounting, Forthcoming
Number of pages: 38 Posted: 23 Aug 2018 Last Revised: 12 Nov 2019
Accepted Paper Series
University of Central Florida - Kenneth G. Dixon School of Accounting, Clemson University and University of Kentucky
Downloads 1,891
14.

Measuring Accounting Reporting Complexity with XBRL

The Accounting Review, Forthcoming
Number of pages: 66 Posted: 06 May 2014 Last Revised: 08 May 2020
Accepted Paper Series
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,878
15.

Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 74 Posted: 12 Jul 2015 Last Revised: 14 Jan 2019
Accepted Paper Series
Downloads 1,538
16.

Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization

Number of pages: 59 Posted: 27 Jul 2007
Working Paper Series
Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting
Downloads 1,530
17.

Understanding the Relation between Financial Reporting Quality and Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Kelley School of Business Research Paper No. 16-26
Number of pages: 55 Posted: 16 Mar 2016 Last Revised: 21 Apr 2016
Accepted Paper Series
University of South Florida - School of Accountancy, Wake Forest University - Babcock Graduate School of Management and Wayne Calloway School of Business and Accountancy, DePaul University and Emory University Goizueta Business School
Downloads 1,478
18.

Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 19 Jun 2017 Last Revised: 12 Nov 2018
Accepted Paper Series
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,406
19.

The Silent Majority: Private U.S. Firms and Financial Reporting Choices

Chicago Booth Research Paper No. 14-01
Number of pages: 75 Posted: 09 Jan 2014 Last Revised: 02 Apr 2020
Working Paper Series
Boston University Questrom School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,399
20.

Does PSM Really Eliminate the Big N Audit Quality Effect?

Marshall School of Business Working Paper No. ACC 02.14
Number of pages: 48 Posted: 27 Jul 2014 Last Revised: 10 Mar 2016
Working Paper Series
University of Southern California - Leventhal School of Accounting, Georgetown University - Robert Emmett McDonough School of Business and The University of Texas at Dallas
Downloads 1,354
21.

The Importance of Clarification of Auditors’ Responsibilities Under the New Audit Reporting Standards

Number of pages: 45 Posted: 06 Jun 2014 Last Revised: 27 Feb 2020
Working Paper Series
University of Virginia - McIntire School of Commerce, University of Mississippi - Patterson School of Accountancy and Clemson University
Downloads 1,336
22.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014
Working Paper Series
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 1,333
23.

Awareness of SEC Enforcement and Auditor Reporting Decisions

Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 23 Jul 2016 Last Revised: 02 Aug 2017
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, Maastricht University and University of Texas at Austin
Downloads 1,295
24.

Corporate Investment and Changes in GAAP

Review of Accounting Studies, Vol. 22, No. 1, pp. 1–63, March 2017, MIT Sloan Research Paper No. 4972-12
Number of pages: 68 Posted: 28 Dec 2011 Last Revised: 01 Mar 2017
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,274
25.

How has the Change in the Way Auditor’s Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research

Number of pages: 50 Posted: 08 Feb 2015 Last Revised: 26 Mar 2020
Working Paper Series
Brigham Young University, Weber State University Goddard School of Business and Economics and Brigham Young University
Downloads 1,272
26.

Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom

Number of pages: 56 Posted: 12 Aug 2016 Last Revised: 31 Jan 2019
Working Paper Series
North Carolina A&T State University
Downloads 1,254
27.

The Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees and Overall Reporting Quality

Journal of Empirical Legal Studies (Forthcoming)
Number of pages: 46 Posted: 23 Jan 2015 Last Revised: 27 Mar 2019
Accepted Paper Series
Pennsylvania State University - Smeal College of Business, University of Hawaii, University of South Florida, University of Tampa and University of Houston

Multiple version iconThere are 2 versions of this paper

Downloads 1,249
28.

Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors

Number of pages: 61 Posted: 02 Jun 2014
Working Paper Series
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,248
29.

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

Number of pages: 53 Posted: 13 Oct 2015
Working Paper Series
University of Memphis, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville

Multiple version iconThere are 2 versions of this paper

Downloads 1,213
30.

Real Effects of PCAOB International Inspections

The Accounting Review, Forthcoming
Number of pages: 62 Posted: 02 Oct 2015 Last Revised: 10 Oct 2019
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,208
31.

Customer-Base Concentration: Implications for Audit Pricing and Quality

Journal of Management Accounting Research, Forthcoming
Number of pages: 51 Posted: 23 May 2014 Last Revised: 23 Jan 2018
Accepted Paper Series
Bentley University, University of California, Berkeley - Haas School of Business and University of Houston - Bauer College of Business
Downloads 1,170
32.

Economic Growth and Financial Statement Verification

Chicago Booth Research Paper No. 14-30
Number of pages: 77 Posted: 30 Sep 2014 Last Revised: 02 Sep 2016
Working Paper Series
Boston University Questrom School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,161
33.

The Importance of Audit Partners’ Risk Tolerance to Audit Quality

Number of pages: 58 Posted: 08 Jan 2019 Last Revised: 07 Jan 2021
Working Paper Series
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Virginia Tech and Virginia Tech
Downloads 1,159
34.

Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities

Journal of Accounting Literature, Volume 40, June 2018, Pages 102-115
Number of pages: 42 Posted: 10 Mar 2017 Last Revised: 11 Feb 2018
Accepted Paper Series
Bond University - Bond Business School, University of Queensland - Business School, Bond University - Faculty of Business, Technology and Sustainable Development and University of Queensland - Faculty of Business, Economics and Law
Downloads 1,154
35.

Financial Reporting and Blockchains: Audit Pricing, Misstatements, and Regulation

Number of pages: 57 Posted: 25 Sep 2018 Last Revised: 26 Jun 2019
Working Paper Series
Georgia State University - J. Mack Robinson College of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - Robinson College of Business
Downloads 1,149
36.

Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 44 Posted: 24 Sep 2012 Last Revised: 10 Dec 2017
Accepted Paper Series
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,145
37.

The Information Role of Audit Opinions in Debt Contracting

Journal of Accounting and Economics (2016) 61: 121-144
Number of pages: 54 Posted: 29 Apr 2015 Last Revised: 17 Mar 2016
Accepted Paper Series
Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Lancaster University, Peking University and University of Hong Kong - HKU Business School
Downloads 1,141
38.

Why Do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data

Number of pages: 69 Posted: 18 Sep 2016 Last Revised: 18 Dec 2020
Working Paper Series
Northwestern University - Kellogg School of Management, University of Arizona, Eller College of Management and University of Texas at Dallas
Downloads 1,137
39.

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 61 Posted: 23 Aug 2017 Last Revised: 24 Mar 2020
Working Paper Series
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 1,132
40.

Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements

Chicago Booth Research Paper No. 15-42
Number of pages: 79 Posted: 23 Sep 2015 Last Revised: 24 May 2017
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,079
41.

A Catch-22 in Audit Litigation? Interventions that Decrease Assessed Auditor Culpability by Reducing Assessed Fraud Detectability and Auditor Acquiescence Generate Reactance Effects that Increase Assessed Damages

Number of pages: 63 Posted: 21 Aug 2014 Last Revised: 29 Feb 2020
Working Paper Series
University of South Carolina - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 1,077
42.

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

28th Annual Conference on Financial Economics and Accounting
Number of pages: 65 Posted: 26 Apr 2017 Last Revised: 30 Jun 2019
Working Paper Series
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,069
43.

Towards Algorithm Auditing: A Survey on Managing Legal, Ethical and Technological Risks of AI, ML and Associated Algorithms

Number of pages: 31 Posted: 15 Feb 2021
Working Paper Series
Department of Computer Science, University College London, University College London, University College London, Cisco Systems, University of Edinburgh - School of Mathematics, Unilever - Unilever PLC London, Centre for Data Ethics and Innovation, University College London, University of Alberta, Royal Institution of Chartered Surveyors, Ainstein AI, Technical University Munich, University College London, University College of London, University College London, University of London - Department of Psychology, University of Warwick, London Stock Exchange, ValidateAI and University College London
Downloads 1,037
44.

Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality

Auditing: A Journal of Practice & Theory (AJPT), Forthcoming. https://doi.org/10.2308/AJPT-18-029
Number of pages: 60 Posted: 05 Jan 2018 Last Revised: 13 Dec 2020
Accepted Paper Series
University at Buffalo, SUNY and Temple University - Department of Accounting
Downloads 1,030
45.

The Effect of Audit Firm Specialization on Earnings Management and Quality of Audit Work

Hegazy, M. Al Sabagh, A. and Handy, R. (2015). "The effect of audit firm specialization on earnings management and quality of audit work". Journal of Accounting and Finance, Vol. 15 (4), pp.143-164
Number of pages: 23 Posted: 28 Jan 2016
Accepted Paper Series
Department of Accounting, The American University in Cairo, Cairo University and Cairo University
Downloads 1,023
46.

Auditor Business Process Analysis and Linkages Among Auditor Risk Judgements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 30 Posted: 27 Mar 2010 Last Revised: 30 Jul 2015
Accepted Paper Series
Saint Mary’s University - Sobey School of Business, Saint Mary's University - Sobey School of Business and NHH Norwegian School of Economics
Downloads 1,011
47.

Grounding the Professional Skepticism Construct in Mindset and Attitude Theory: A Way Forward

Accounting, Organizations and Society, Forthcoming
Number of pages: 51 Posted: 16 Nov 2014 Last Revised: 24 May 2018
Accepted Paper Series
Suffolk University and Emory University - Goizueta Business School
Downloads 1,002
48.

CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form

Contemporary Accounting Research, Vol. 33, Issue 3, pp.1199-1237, 2016
Number of pages: 71 Posted: 09 May 2012 Last Revised: 11 Dec 2018
Accepted Paper Series
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, University of California, Riverside and State University of New York at Binghamton - School of Management
Downloads 994
49.

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Number of pages: 45 Posted: 21 Nov 2008 Last Revised: 07 Oct 2016
Working Paper Series
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 986
50.

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

Number of pages: 54 Posted: 13 Jun 2015 Last Revised: 21 Nov 2017
Working Paper Series
Michigan State University - Department of Accounting & Information Systems, Michigan State University and Fisher School of Accounting, University of Florida

Multiple version iconThere are 2 versions of this paper

Downloads 966