Search Results
Wiley-Blackwell: International Journal of Auditing

Wiley-Blackwell Logo     
1,292 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

Viewing: 1 - 50 of 291 papers

1.

Audit Partner Busyness and Cost of Equity Capital

International Journal of Auditing, Vol. 23, Issue 1, pp. 57-72, 2019
Number of pages: 16 Posted: 20 Feb 2019
Accepted Paper Series
Massey University - School of Accountancy, Massey University - School of Accountancy and Massey University
Downloads 1
2.

Auditor‐Provided Nonaudit Services: Post‐Eu‐Regulation Evidence from Denmark

International Journal of Auditing, Vol. 23, Issue 1, pp. 1-19, 2019
Number of pages: 19 Posted: 20 Feb 2019
Accepted Paper Series
University of Southern Denmark, University of Southern Denmark and Darmstadt University of Technology
Downloads 1
3.

Impact of the Disclosure of Audit Engagement Partners on Audit Quality: Evidence from the USA

International Journal of Auditing, Vol. 23, Issue 1, pp. 112-124, 2019
Number of pages: 13 Posted: 20 Feb 2019
Accepted Paper Series
University of Toledo - College of Business Administration, University of Massachusetts Dartmouth and University of Texas at San Antonio
Downloads 1
4.

The Effect of Audit Opinion Signature on a Jury's Perception of Negligence

International Journal of Auditing, Vol. 23, Issue 1, pp. 45-56, 2019
Number of pages: 12 Posted: 20 Feb 2019
Accepted Paper Series
Ohio University, Ohio University and Washington State University
Downloads 1
5.

The Influence of Construal of Self on Internal Auditors' Judgments on Whistle‐Blowing: Evidence from China

International Journal of Auditing, Vol. 23, Issue 1, pp. 73-85, 2019
Number of pages: 13 Posted: 20 Feb 2019
Accepted Paper Series
Macquarie University - Department of Accounting and Corporate Governance, Macquarie Graduate School of Management and Macquarie University - Faculty of Business and Economics
Downloads 1
6.

“Problem” Directors and Audit Fees

International Journal of Auditing, Vol. 23, Issue 1, pp. 125-143, 2019
Number of pages: 19 Posted: 20 Feb 2019
Accepted Paper Series
Massey University - School of Accountancy, Massey University - School of Accountancy and Auckland University of Technology - Faculty of Business & Law
Downloads 1
7.

Corporate Social Responsibility Risk and Auditor–Client Retention

International Journal of Auditing, Vol. 23, Issue 1, pp. 95-111, 2019
Number of pages: 17 Posted: 20 Feb 2019
Accepted Paper Series
Texas A&M International University, University of Manchester and Washington State University
8.

Determinants of Audit Report Lag: A Meta‐Analysis

International Journal of Auditing, Vol. 23, Issue 1, pp. 20-44, 2019
Number of pages: 25 Posted: 20 Feb 2019
Accepted Paper Series
Massey University - School of Accountancy, School of Accountancy, Albany Campus and Massey University
9.

Internal Control Quality, Voluntary Disclosure, and Cost of Equity Capital: The Case of an Unregulated Market

International Journal of Auditing, Vol. 23, Issue 1, pp. 144-160, 2019
Number of pages: 17 Posted: 20 Feb 2019
Accepted Paper Series
University of Monastir - EAS - FSEG Mahdia, Université de Monastir, American University in Cairo and University of Southern California
10.

Juggling between Ex‐Ante and Ex‐Post Audit in Greece: A Difficult Transition to a New Era

International Journal of Auditing, Vol. 23, Issue 1, pp. 86-94, 2019
Number of pages: 9 Posted: 20 Feb 2019
Accepted Paper Series
INTERNATIONAL BOARD OF AUDITORS FOR NATO
11.

Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud‐Risk Judgments by Internal Auditors

International Journal of Auditing, Vol. 22, Issue 3, pp. 332-344, 2018
Number of pages: 13 Posted: 23 Oct 2018
Accepted Paper Series
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, University of Fribourg, Department of Psychology and University of Fribourg

Multiple version iconThere are 2 versions of this paper

Downloads 1
12.

Entrance Requirements to the Audit Profession within the EU and Audit Quality

International Journal of Auditing, Vol. 22, Issue 3, pp. 360-373, 2018
Number of pages: 14 Posted: 23 Oct 2018
Accepted Paper Series
Illinois State University and University of Antwerp
Downloads 1
13.

Gender‐Diverse Audit Partners and Audit Fee Premium: The Case of Mandatory Joint Audit

International Journal of Auditing, Vol. 22, Issue 3, pp. 486-502, 2018
Number of pages: 17 Posted: 23 Oct 2018
Accepted Paper Series
Université du Maine, L'Université Nantes Angers Le Mans (L'UNAM) and ICD International Business School
Downloads 1
14.

Shifting Styles: Do Auditor Performance Levels Influence the Review Process?

International Journal of Auditing, Vol. 22, Issue 3, pp. 554-567, 2018
Number of pages: 14 Posted: 23 Oct 2018
Accepted Paper Series
DePaul University, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Seattle University and James Madison University
Downloads 1
15.

The Auditor‐To‐Client Revolving Door: A Structured Literature Review

International Journal of Auditing, Vol. 22, Issue 3, pp. 464-485, 2018
Number of pages: 22 Posted: 23 Oct 2018
Accepted Paper Series
Zayed University, Swansea University and Bournemouth University
Downloads 1
16.

The Effect of Audit Partner Gender on Modified Audit Opinions

International Journal of Auditing, Vol. 22, Issue 3, pp. 449-463, 2018
Number of pages: 15 Posted: 23 Oct 2018
Accepted Paper Series
University of Eastern Finland - Business School and University of Eastern Finland
Downloads 1
17.

The Impact of Auditor Brand Name on Auditor Remuneration in a Large Private Client Segment

International Journal of Auditing, Vol. 22, Issue 3, pp. 536-553, 2018
Number of pages: 18 Posted: 23 Oct 2018
Accepted Paper Series
University of Hamburg and University of Ulm
Downloads 1
18.

Why are Auditors Blamed When Something Goes Wrong? Experimental Evidence

International Journal of Auditing, Vol. 22, Issue 3, pp. 422-434, 2018
Number of pages: 13 Posted: 23 Oct 2018
Accepted Paper Series
HEC Paris - Accounting and Management Control Department, University of Carthage and Concordia University, Quebec - Concordia University
Downloads 1
19.

Anticipation and Reaction to Going‐Concern Modified Audit Opinions by Sophisticated Investors

International Journal of Auditing, Vol. 22, Issue 3, pp. 522-535, 2018
Number of pages: 14 Posted: 23 Oct 2018
Accepted Paper Series
University of Richmond and University of Richmond - Robins School of Business

Multiple version iconThere are 2 versions of this paper

20.

Auditor–Client Negotiations Over Disputed Accounting Issues: Evidence from One of the Norwegian Big 4 Firms

International Journal of Auditing, Vol. 22, Issue 3, pp. 435-448, 2018
Number of pages: 14 Posted: 23 Oct 2018
Accepted Paper Series
affiliation not provided to SSRN and California State University, Fullerton
21.

Factors Associated with Internal Audit's Involvement in Environmental and Social Assurance and Consulting

International Journal of Auditing, Vol. 22, Issue 3, pp. 404-421, 2018
Number of pages: 18 Posted: 23 Oct 2018
Accepted Paper Series
Macquarie University and University of South Africa
22.

Issue Information

International Journal of Auditing, Vol. 22, Issue 3, pp. n/a-n/a, 2018
Number of pages: 3 Posted: 23 Oct 2018
Accepted Paper Series
23.

The Impact of International Financial Reporting Standards (IFRS) Adoption and IFRS Renouncement on Audit Fees: The Case of Switzerland

International Journal of Auditing, Vol. 22, Issue 3, pp. 345-359, 2018
Number of pages: 15 Posted: 23 Oct 2018
Accepted Paper Series
University of Geneva and University of Lausanne, HEC-Lausanne
24.

The Role of Auditors in Merger and Acquisition Completion Time

International Journal of Auditing, Vol. 22, Issue 3, pp. 568-582, 2018
Number of pages: 15 Posted: 23 Oct 2018
Accepted Paper Series
American University of Beirut - Olayan School of Business, Fordham University - Gabelli School of Business and American University of Beirut
25.

What Drives Voluntary Audit Adoption in Small German Companies?

International Journal of Auditing, Vol. 22, Issue 3, pp. 503-521, 2018
Number of pages: 19 Posted: 23 Oct 2018
Accepted Paper Series
University of Bamberg, University of Bamberg and Tampere University
26.

Audit Committees' Involvement and the Effects of Quality in the Internal Audit Function on Corporate Governance

International Journal of Auditing, Vol. 22, Issue 3, pp. 385-403, 2018
Number of pages: 19 Posted: 23 Oct 2018
Accepted Paper Series
Edith Cowan University, Edith Cowan University and University of South Australia - School of Accounting and Information Systems
Downloads 1
27.

Quality Control System Criticism Raised by the Public Company Accounting Oversight Board in Non‐Us Jurisdictions and Earnings Quality of Non‐Cross‐Listed Clients

International Journal of Auditing, Vol. 22, Issue 3, pp. 374-384, 2018
Number of pages: 11 Posted: 23 Oct 2018
Accepted Paper Series
Illinois State University and Free University of Bozen-Bolzano
Downloads 1
28.

Exploring the Association between the Content of Internal Audit Disclosures and External Audit Fees: Evidence from Sweden

International Journal of Auditing, Vol. 22, Issue 2, pp. 285-297, 2018
Number of pages: 13 Posted: 22 Jun 2018
Accepted Paper Series
Linkoping University
Downloads 1
29.

External Auditor Reliance on the Work of the Internal Audit Function in Jordanian Listed Companies

International Journal of Auditing, Vol. 22, Issue 2, pp. 317-328, 2018
Number of pages: 12 Posted: 22 Jun 2018
Accepted Paper Series
Australian Catholic University (ACU), Macquarie Graduate School of Management, Australian Catholic University (ACU) and Australian Catholic University (ACU)
Downloads 1
30.

Investors' Perceptions of Nonaudit Services and Their Type in Germany: The Financial Crisis as a Turning Point

International Journal of Auditing, Vol. 22, Issue 2, pp. 298-316, 2018
Number of pages: 19 Posted: 22 Jun 2018
Accepted Paper Series
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, Darmstadt University of Technology, Darmstadt University of Technology and Darmstadt University of Technology
Downloads 1
31.

Evidence on the Relation between Managerial Ability and Financial Reporting Timeliness

International Journal of Auditing, Vol. 22, Issue 2, pp. 185-196, 2018
Number of pages: 12 Posted: 22 Jun 2018
Accepted Paper Series
Kennesaw State University, University of Nebraska-Lincoln and University of Kansas - School of Business
Downloads 3
32.

Uncertain Tax Benefits, International Tax Risk, and Audit Specialization: Evidence from US Multinational Firms

International Journal of Auditing, Vol. 22, Issue 2, pp. 230-248, 2018
Number of pages: 19 Posted: 22 Jun 2018
Accepted Paper Series
Curtin University - School of Accounting, University of Adelaide - Business School and Sultan Qaboos University
Downloads 2
33.

Audited Financial Reporting and Voluntary Disclosure: International Evidence on Management Earnings Forecasts

International Journal of Auditing, Vol. 22, Issue 2, pp. 249-267, 2018
Number of pages: 19 Posted: 22 Jun 2018
Accepted Paper Series
Guangdong University of Foreign Studies, Center for Accounting, Finance and Institutions/ Business School, Sun Yat-sen University, China, York University, Schulich School of Business, Students and York University - Schulich School of Business
Downloads 1
34.

Breaking the Silence: An Empirical Analysis of the Drivers of Internal Auditors' Moral Courage

International Journal of Auditing, Vol. 22, Issue 2, pp. 268-284, 2018
Number of pages: 17 Posted: 22 Jun 2018
Accepted Paper Series
University of Carthage, University of Carthage, Portsmouth University and University of Carthage
Downloads 1
35.

Effective Association between Audit Committees and the Internal Audit Function and Its Impact on Financial Reporting Quality: Empirical Evidence from Omani Listed Firms

International Journal of Auditing, Vol. 22, Issue 2, pp. 197-213, 2018
Number of pages: 17 Posted: 22 Jun 2018
Accepted Paper Series
Holy Spirit University of Kaslik (USEK) - Faculty of Business and Commercial Sciences, Holy Spirit University of Kaslik (USEK) - Faculty of Business and Commercial Sciences, Holy Spirit University of Kaslik (USEK) - Faculty of Business and Commercial Sciences and Université Paris II - Panthéon-Assas - Laboratoire LARGEPA
Downloads 1
36.

Interim Reviews and the Association between Partner Rotations and Audit Fees

International Journal of Auditing, Vol. 22, Issue 2, pp. 214-229, 2018
Number of pages: 16 Posted: 22 Jun 2018
Accepted Paper Series
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and Auckland University of Technology
Downloads 1
37.

An Experimental Investigation of the Interaction Effect of Management Training Ground and Reporting Lines on Internal Auditors’ Objectivity

International Journal of Auditing, Vol. 22, Issue 2, pp. 150-163, 2018
Number of pages: 14 Posted: 22 Jun 2018
Accepted Paper Series
HEC Paris - Accounting and Management Control Department, University of Nevada, Las Vegas, University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Downloads 1
38.

Audit Firm Tenure, Auditor Familiarity, and Trust: Effect on Auditee Whistleblowing Reporting Intentions

International Journal of Auditing, Vol. 22, Issue 2, pp. 113-130, 2018
Number of pages: 18 Posted: 22 Jun 2018
Accepted Paper Series
Ohio University, Gonzaga University and Washington State University
Downloads 1
39.

Exploring the Identity of Audit Committee Members of New Zealand Listed Companies

International Journal of Auditing, Vol. 22, Issue 2, pp. 164-184, 2018
Number of pages: 21 Posted: 22 Jun 2018
Accepted Paper Series
University of Canterbury - Dept of Accounting and Information Systems, Massey University - School of Accountancy, Lincoln University (NZ) - Accounting Group and University of Canterbury
Downloads 1
40.

Mandatory Audit Firm Rotation and Prohibition of Audit Firm‐Provided Tax Services: Evidence from Investment Consultants’ Perceptions

International Journal of Auditing, Vol. 22, Issue 2, pp. 131-149, 2018
Number of pages: 19 Posted: 22 Jun 2018
Accepted Paper Series
Johannes Kepler University Linz - Department of Auditing, Accounting and International Accounting and Darmstadt University of Technology
Downloads 1
41.

Audit Committee Chair and Financial Reporting Timeliness: A Focus on Financial, Experiential and Monitoring Expertise

International Journal of Auditing, Vol. 22, Issue 1, pp. 13-24, 2018
Number of pages: 12 Posted: 12 Feb 2018
Accepted Paper Series
University of Sheffield and University of Manchester - Alliance Manchester Business School
Downloads 1
42.

Audit Partner Industry Specialization and Audit Quality: Evidence from Spain

International Journal of Auditing, Vol. 22, Issue 1, pp. 98-108, 2018
Number of pages: 11 Posted: 12 Feb 2018
Accepted Paper Series
IQS School of Management (Universitat Ramon Llull) and University of Barcelona - Department of Accounting
Downloads 1
43.

Big 4 Audit Fee Premiums for National‐ and City‐Specific Industry Leadership in the UK: Additional Evidence

International Journal of Auditing, Vol. 22, Issue 1, pp. 65-82, 2018
Number of pages: 18 Posted: 12 Feb 2018
Accepted Paper Series
Loughborough University and Aston University - Aston Business School
Downloads 1
44.

Effect of Fraud Risk Assessments on Auditor Skepticism: Unintended Consequences on Evidence Evaluation

International Journal of Auditing, Vol. 22, Issue 1, pp. 55-64, 2018
Number of pages: 10 Posted: 12 Feb 2018
Accepted Paper Series
University of Texas at El Paso and University of Texas at El Paso
Downloads 1
45.

Exploring the Determinants of Internal Audit: Evidence from Ownership Structure

International Journal of Auditing, Vol. 22, Issue 1, pp. 25-39, 2018
Number of pages: 15 Posted: 12 Feb 2018
Accepted Paper Series
Tampere University, Lappeenranta University of Technology (LUT) and Tampere University - Department of Administrative Science
Downloads 1
46.

Factors that Enhance the Quality of the Relationships between Internal Auditors and Auditees: Evidence from Italian Companies

International Journal of Auditing, Vol. 22, Issue 1, pp. 1-12, 2018
Number of pages: 12 Posted: 12 Feb 2018
Accepted Paper Series
University of Pisa and Université Catholique de Louvain
Downloads 1
47.

Managing Group Audit Risk in a Multicomponent Audit Setting

International Journal of Auditing, Vol. 22, Issue 1, pp. 40-54, 2018
Number of pages: 15 Posted: 12 Feb 2018
Accepted Paper Series
Bentley University, Bentley University - Department of Accountancy and State University of New York (SUNY) at Albany
Downloads 1
48.

The Impact of Emotional Intelligence on Auditor Judgment

International Journal of Auditing, Vol. 22, Issue 1, pp. 83-97, 2018
Number of pages: 15 Posted: 12 Feb 2018
Accepted Paper Series
Longwood University, Virginia Commonwealth University (VCU) and Virginia Commonwealth University
Downloads 1
49.

The Impact of Corporate Social Responsibility Assurance on Investor Decisions: Chinese Evidence

International Journal of Auditing, Vol. 21, Issue 3, pp. 271-287, 2017
Number of pages: 17 Posted: 10 Oct 2017
Accepted Paper Series
Jinan University, Western Sydney University and Macquarie University
Downloads 1
50.

Audit Committee Cash Compensation and Propensity of Firms to Beat Earnings by a Large Margin: Conditional Effects of CEO Power and Agency Risks

International Journal of Auditing, Vol. 21, Issue 3, pp. 304-323, 2017
Number of pages: 20 Posted: 10 Oct 2017
Accepted Paper Series
Stetson University and Kennesaw State University, School of Accountancy