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Auditing eJournal

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Viewing: 1 - 50 of 1,554 papers

1.

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 - Department of Accounting, 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 2,905
2.

Are Expanded Audit Reports Informative to Investors? Evidence from the U.K.

Number of pages: 46 Posted: 19 Jun 2015 Last Revised: 14 Mar 2019
Working Paper Series
University of Southern California, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 2,749
3.

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 2,592
4.

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

Number of pages: 56 Posted: 20 Oct 2010 Last Revised: 16 Aug 2014
Working Paper Series
Université Laval - École de comptabilité and University of British Columbia (UBC) - Sauder School of Business
Downloads 2,504
5.

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 2,486
6.

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 2,370
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 2,184
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 2,135
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 2,072
10.

The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors

Number of pages: 63 Posted: 14 Sep 2016
Working Paper Series
University of Duisburg-Essen, University of Hamburg and University of Southern Denmark
Downloads 2,049
11.

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 2,011
12.

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, Harvard University - Business School (HBS) and Boston College
Downloads 1,895
13.

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 1,806
14.

Measuring Accounting Reporting Complexity with XBRL

The Accounting Review, Forthcoming
Number of pages: 66 Posted: 06 May 2014 Last Revised: 13 Nov 2018
Accepted Paper Series
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,640
15.

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 1,536
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 1,507
17.

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 1,400
18.

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 1,288
19.

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 1,263
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 1,262
21.

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

Chicago Booth Research Paper No. 14-01
Number of pages: 73 Posted: 09 Jan 2014 Last Revised: 12 Apr 2018
Working Paper Series
Boston University Questrom School of Business and University of Chicago - Booth School of Business
Downloads 1,235
22.

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 1,225
23.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,218
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 1,217
25.

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 1,185
26.

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 1,170
27.

Have Regulatory and Standard Setting Changes Weakened the Connection between the Audit Report Date and the Substantial Completion of Audit Fieldwork?

Number of pages: 55 Posted: 08 Feb 2015 Last Revised: 16 Mar 2019
Working Paper Series
Brigham Young University, Weber State University Goddard School of Business and Economics and Brigham Young University
Downloads 1,164
28.

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 1,138
29.

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 1,113
30.

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 1,104
31.

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 - Faculty of Business and Economics - Accounting Area
Downloads 1,102
32.

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 1,072
33.

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

Number of pages: 44 Posted: 06 Jun 2014 Last Revised: 13 May 2018
Working Paper Series
University of Virginia - McIntire School of Commerce, University of Mississippi - Patterson School of Accountancy and Clemson University
Downloads 1,041
34.

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 1,020
35.

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 1,005
36.

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 995
37.

An Auditor Judgment Rule and Juror Learning: Theory-Based Interventions to Reduce Outcome Effects in Juror Evaluations of Auditor Negligence

Number of pages: 50 Posted: 21 Aug 2014 Last Revised: 19 Dec 2018
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 981
38.

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 966
39.

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 955
40.

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 954
41.

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
Downloads 930
42.

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

Number of pages: 65 Posted: 18 Sep 2016 Last Revised: 15 Nov 2019
Working Paper Series
Northwestern University - Kellogg School of Management, University of Arizona, Eller College of Management and University of Texas at Dallas
Downloads 923
43.

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 903
44.

Audit Partner Rotation and Financial Reporting Quality

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 52 Posted: 07 Mar 2014
Accepted Paper Series
Nova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship, Kennesaw State University, School of Accountancy, University of Nebraska-Lincoln and University of North Carolina (UNC) at Charlotte - Department of Accounting
Downloads 891
45.

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 880
46.

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

Multiple version iconThere are 2 versions of this paper

Downloads 868
47.

How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and Their Impact on Audit Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 07 May 2014 Last Revised: 06 Feb 2018
Accepted Paper Series
University of Notre Dame - Mendoza College of Business, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 862
48.

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: 53 Posted: 23 Aug 2017 Last Revised: 14 Nov 2019
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 2 versions of this paper

Downloads 835
49.

Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?

Number of pages: 53 Posted: 12 Nov 2016 Last Revised: 14 Nov 2016
Working Paper Series
Shanghai University of Finance and Economics - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, China Europe International Business School (CEIBS) and The Chinese University of Hong Kong
Downloads 830
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 825