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Wiley-Blackwell: International Journal of Auditing

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1.

Tests of Control in the Audit Risk Model: Effective? Efficient?

International Journal of Auditing, Vol. 8, No. 2, pp. 185-194, July 2004
Number of pages: 10 Posted: 23 Aug 2004
Accepted Paper Series
Vrije Universiteit Amsterdam
Downloads 78
2.

Audit Committees and Quarterly Earnings Management

International Journal of Auditing, Vol. 9, No. 3, pp. 201-219, November 2005
Number of pages: 19 Posted: 05 Jan 2006
Accepted Paper Series
Sogang University and Temple University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 37
3.

Changes in Internal Auditing during the Time of the Major U.S. Accounting Scandals

International Journal of Auditing, Vol. 9, No. 2, pp. 117-127, July 2005
Number of pages: 11 Posted: 21 Sep 2005
Accepted Paper Series
University of Tennessee, Kennesaw State University - Department of Accounting and Florida International University (FIU) - School of Accounting
Downloads 31
4.

The Reform of the UK's Auditor Independence Framework after the Enron Collapse: An Example of Evidence-based Policy Making

International Journal of Auditing, Vol. 8, No. 2, pp. 117-138, July 2004
Number of pages: 22 Posted: 12 Aug 2004
Accepted Paper Series
Portsmouth Business School and Lancaster University - Management School
Downloads 31
5.

Compulsory Audit Tendering and Audit Fees: Evidence from Australian Local Government

International Journal of Auditing, Vol. 9, No. 3, pp. 221-241, November 2005
Number of pages: 21 Posted: 03 Feb 2006
Accepted Paper Series
Macquarie University - Department of Accounting and Finance, Macquarie University - Department of Statistics, Macquarie University - Department of Accounting and Finance and University of Western Sydney - School of Accounting
Downloads 30
6.

Does the Adoption of a Business Risk Audit Approach Change Internal Control Documentation and Testing Practices?

International Journal of Auditing, Vol. 8, No. 1, pp. 67-78, March 2004
Number of pages: 12 Posted: 28 Jun 2004
Accepted Paper Series
Northeastern University - Accounting Group and Villanova University - School of Business
Downloads 30
7.

Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts

International Journal of Auditing, Vol. 10, No. 3, pp. 183-199, November 2006
Number of pages: 17 Posted: 26 Mar 2007
Accepted Paper Series
University of Sydney, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney

Multiple version iconThere are 2 versions of this paper

Downloads 29
8.

The Relationship Between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions

International Journal of Auditing, Vol. 10, No. 3, pp. 219-241, November 2006
Number of pages: 23 Posted: 26 Mar 2007
Accepted Paper Series
Ghent University - Faculty of Economics and Business Administration, Department of Accounting and Corporate Finance and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
Downloads 28
9.

Auditor-Client Interaction and Client Usefulness - A Swedish Case Study

International Journal of Auditing, Vol. 10, No. 2, pp. 99-124, July 2006
Number of pages: 26 Posted: 24 Dec 2006
Accepted Paper Series
Stockholm School of Economics
Downloads 27
10.

Discretionary Pricing in a Monopolistic Audit Market

International Journal of Auditing, Vol. 8, No. 3, pp. 263-277, November 2004
Number of pages: 15 Posted: 18 Oct 2004
Accepted Paper Series
ANU College of Business and Economics, Macquarie University - Department of Accounting and Finance, Republic of Fiji - Auditor-General and Independent
Downloads 26
11.

The Role of Quality Auditing in the Continuous Improvement of Quality: Lessons from Pakistani Experience

International Journal of Auditing, Vol. 8, No. 1, pp. 21-32, March 2004
Number of pages: 12 Posted: 14 Jul 2004
Accepted Paper Series
Sultan Qaboos University and Bahauddin Zakariya University
Downloads 26
12.

Voluntary Audit Committee Formation and Practices among Belgian Listed Companies

International Journal of Auditing, Vol. 8, No. 3, pp. 207-222, November 2004
Number of pages: 16 Posted: 16 Oct 2004
Accepted Paper Series
Katholieke Universiteit Leuven (KUL), Katholieke Universiteit Leuven and KU Leuven
Downloads 26
13.

Does Agency Theory Provide a General Framework for Audit Pricing?

International Journal of Auditing, Vol. 8, No. 3, pp. 253-262, November 2004
Number of pages: 10 Posted: 16 Oct 2004
Accepted Paper Series
University of Vaasa - Department of Accounting and Finance and University of Oulu
Downloads 25
14.

External Auditing, Managerial Monitoring and Firm Valuation: An Empirical Analysis for India

International Journal of Auditing, Vol. 11, No. 1, pp. 1-15, March 2007
Number of pages: 15 Posted: 15 Jul 2007
Accepted Paper Series
Government of India - Economic Analysis & Policy
Downloads 25
15.

The Market for Professional Services in Indonesia

International Journal of Auditing, Vol. 8, No. 2, pp. 153-164, July 2004
Number of pages: 12 Posted: 23 Aug 2004
Accepted Paper Series
Aston University - Aston Business School and Giant Hypermarket
Downloads 25
16.

Auditor Detected Misstatements and the Effect of Information Technology

International Journal of Auditing, Vol. 8, No. 3, pp. 223-235, November 2004
Number of pages: 13 Posted: 02 Nov 2004
Accepted Paper Series
University of Nevada, Las Vegas - Department of Accounting, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and East Carolina University - Department of Accounting
Downloads 24
17.

The Role and Functions of Audit Committees in the Indian Corporate Governance: Empirical Findings

International Journal of Auditing, Vol. 8, No. 1, pp. 33-47, March 2004
Number of pages: 15 Posted: 28 Jun 2004
Accepted Paper Series
University of Bahrain and University of Bahrain - Department of Accounting, College of Business Administration
Downloads 24
18.

Audit Fees and Market Segmentation - Further Evidence on How Client Size Matters within the Context of Audit Fee Models

International Journal of Auditing, Vol. 8, No. 1, pp. 79-91, March 2004
Number of pages: 13 Posted: 28 Jun 2004
Accepted Paper Series
University of New South Wales, Australian National University (ANU), University of Notre Dame - Department of Accountancy and Case Western Reserve University - Department of Accountancy
Downloads 23
19.

External Auditors Decisions in EU Credit Institutions: A Multicriteria Approach

International Journal of Auditing, Vol. 10, No. 2, pp. 163-182, July 2006
Number of pages: 20 Posted: 24 Dec 2006
Accepted Paper Series
University of Crete - Faculty of Social Sciences - Department of Economics, Technical University of Crete and Technical University of Crete (TUC) - Department of Production Engineering and Management
Downloads 22
20.

Determinants of the Timing of Interim and Majority of Audit Work

International Journal of Auditing, Vol. 8, No. 2, pp. 139-151, July 2004
Number of pages: 13 Posted: 23 Aug 2004
Accepted Paper Series
Morgan State University - Department of Accounting and Finance and Bentley University
Downloads 21
21.

Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange

International Journal of Auditing, Vol. 9, No. 1, pp. 45-58, March 2005
Number of pages: 14 Posted: 27 Apr 2005
Accepted Paper Series
Lancaster University - Management School, University of Strathclyde - Department of Accounting and Finance and University of Athens
Downloads 20
22.

Information Systems Risk and Audit Planning

International Journal of Auditing, Vol. 9, No. 2, pp. 147-163, July 2005
Number of pages: 17 Posted: 21 Sep 2005
Accepted Paper Series
Bentley University - Department of Accountancy, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 20
23.

The Different Types of Assurance Services and Levels of Assurance Provided

International Journal of Auditing, Vol. 9, No. 2, pp. 91-102, July 2005
Number of pages: 12 Posted: 23 Oct 2005
Accepted Paper Series
UNSW Australia Business School, School of Accounting, University of Maastricht - Faculty of Economics & Business Administration, University of Southern California, UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Downloads 20
24.

A Comparative Study of Pricing of Audit Services in Emerging Economies

International Journal of Auditing, Vol. 9, No. 2, pp. 103-116, July 2005
Number of pages: 14 Posted: 15 Sep 2005
Accepted Paper Series
La Trobe University - School of Accounting and Monash University - Department of Accounting
Downloads 18
25.

Audit Committee Compliance with Kuala Lumpur Stock Exchange Listing Requirements

International Journal of Auditing, Vol. 9, No. 3, pp. 187-200, November 2005
Number of pages: 14 Posted: 05 Jan 2006
Accepted Paper Series
Universiti Sains Malaysia (USM) - School of Management, Universiti Sains Malaysia (USM) - Centre for Policy Research and affiliation not provided to SSRN
Downloads 18
26.

Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada

International Journal of Auditing, Vol. 9, No. 1, pp. 21-44, March 2005
Number of pages: 24 Posted: 27 Apr 2005
Accepted Paper Series
Univ. Grenoble Alpes
Downloads 17
27.

An Analysis of Auditing Environment and Modified Audit Opinions in China: Underlying Reasons and Lessons

International Journal of Auditing, Vol. 9, No. 3, pp. 165-185, November 2005
Number of pages: 21 Posted: 05 Jan 2006
Accepted Paper Series
City University of Hong Kong (CityUHK) - Department of Accountancy, China Europe International Business School (CEIBS) and Deloitte Touche Tohmatsu CPA Ltd.
Downloads 16
28.

An Empirical Study of Audit 'Expectation Gap' in The People's Republic of China

International Journal of Auditing, Vol. 8, No. 2, pp. 93-115, July 2004
Number of pages: 23 Posted: 16 Aug 2004
Accepted Paper Series
Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Stock Exchange of Shenzhen
Downloads 16
29.

Auditor Identification of Fraud Risk Factors and their Impact on Audit Programs

International Journal of Auditing, Vol. 9, No. 1, pp. 59-77, March 2005
Number of pages: 19 Posted: 27 Apr 2005
Accepted Paper Series
University of Southern California and TCU
Downloads 16
30.

Auditors as Underwriters: An Alternative Framework

International Journal of Auditing, Vol. 9, No. 1, pp. 1-19, March 2005
Number of pages: 19 Posted: 27 Apr 2005
Accepted Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Northeastern University - College of Business Administration and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Downloads 16
31.

Benchmarking Audit Committee Effectiveness in Financial Reporting

International Journal of Auditing, Vol. 8, No. 3, pp. 195-205, November 2004
Number of pages: 11 Posted: 16 Oct 2004
Accepted Paper Series
affiliation not provided to SSRN and Napier University at Edinburgh
Downloads 16
32.

Audit Fees and the Large Auditor Premium in the Italian Market

International Journal of Auditing, Vol. 9, No. 2, pp. 129-146, July 2005
Number of pages: 18 Posted: 03 Oct 2005
Accepted Paper Series
Bocconi University - Department of Accounting
Downloads 15
33.

System Controls Reliability and Assessment Effort

International Journal of Auditing, Vol. 9, No. 1, pp. 79-90, March 2005
Number of pages: 12 Posted: 27 Apr 2005
Accepted Paper Series
Louisiana State University, Baton Rouge - Department of Accounting, California State University, Chico - Department of Accounting and MIS and Mississippi State University - School of Accountancy
Downloads 15
34.

The Demand Attributes of Assurance Services Providers and the Role of Independent Accountants

International Journal of Auditing, Vol. 10, No. 2, pp. 143-162, July 2006
Number of pages: 20 Posted: 24 Dec 2006
Accepted Paper Series
University of Florida - Fisher School of Accounting, VU University Amsterdam, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and University of Amsterdam - Business School
Downloads 15
35.

The Impact of Generating Initial Hypothesis Sets of Different Sizes on the Quality of the Initial Set, and the Resulting Time Efficiency and Final Judgment Accuracy

International Journal of Auditing, Vol. 8, No. 1, pp. 49-65, March 2004
Number of pages: 17 Posted: 28 Jun 2004
Accepted Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and University of Hartford
Downloads 15
36.

A Grounded Theory Model of Auditor-Client Negotiations

International Journal of Auditing, Vol. 8, No. 1, pp. 1-19, March 2004
Number of pages: 19 Posted: 28 Jun 2004
Accepted Paper Series
Lancaster University - Management School, Portsmouth Business School and University of Portsmouth - Department of Accounting and Management Science
Downloads 14
37.

Auditors' Perceptions of Responsibilities to Detect and Report Client Illegal Acts in Canada and the UK: A Comparative Experiment

International Journal of Auditing, Vol. 8, No. 2, pp. 165-184, July 2004
Number of pages: 20 Posted: 23 Aug 2004
Accepted Paper Series
University of Stirling - Department of Accounting and Finance and Lingnan University
Downloads 14
38.

Internal Auditors Assessment of Their Contribution to Financial Statement Audits: The Relation With Audit Committee and Internal Audit Function Characteristics

International Journal of Auditing, Vol. 10, No. 1, pp. 1-18, March 2006
Number of pages: 18 Posted: 28 Aug 2006
Accepted Paper Series
Multimedia University (MMU) - Faculty of Management, Griffith University - School of Accounting and Finance - Gold Coast Campus and Griffith University - Griffith Business School
Downloads 14
39.

Audit Programs and Audit Risk: A Study of Japanese Practice

International Journal of Auditing, Vol. 10, No. 1, pp. 41-65, March 2006
Number of pages: 25 Posted: 28 Aug 2006
Accepted Paper Series
Nagasaki University, University of Southern California and Northeastern University - Accounting Group
Downloads 13
40.

Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the European Union

International Journal of Auditing, Vol. 8, No. 3, pp. 237-252, November 2004
Number of pages: 16 Posted: 18 Oct 2004
Accepted Paper Series
University of Valencia and University of Valencia - Department of Accounting
Downloads 13
41.

Evaluating the Effectiveness of Auditing in Local Municipalities Using Analytic Hierarchy Process (AHP): A General Model and the Israeli Example

International Journal of Auditing, Vol. 11, No. 3, pp. 187-210, November 2007
Number of pages: 24 Posted: 30 Nov 2007
Accepted Paper Series
Ben-Gurion University of the Negev - Department of Public Policy and Administration and affiliation not provided to SSRN
Downloads 13
42.

Psychological Characteristics Contributing to Expertise in Audit Judgment

International Journal of Auditing, Vol. 10, No. 2, pp. 125-141, July 2006
Number of pages: 17 Posted: 24 Dec 2006
Accepted Paper Series
University of Queensland - Business School, Queensland University of Technology - QUT Business School and University of Queensland - Business School
Downloads 13
43.

The Effects of Fraud and Going-Concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures

International Journal of Auditing, Vol. 11, No. 3, pp. 149-163, November 2007
Number of pages: 15 Posted: 30 Nov 2007
Accepted Paper Series
Florida State University, Georgia Southern University and California State University, Chico - Department of Accounting and MIS

Multiple version iconThere are 2 versions of this paper

Downloads 11
44.

Auditors' Perceptions of Time Budget Pressure, Premature Sign Offs and Under-Reporting of Chargeable Time: Evidence from a Developing Country

International Journal of Auditing, Vol. 10, No. 3, pp. 201-218, November 2006
Number of pages: 18 Posted: 26 Mar 2007
Accepted Paper Series
University of Essex - Essex Business School and University of Mauritius

Multiple version iconThere are 2 versions of this paper

Downloads 10
45.

Gendered Career Rein: A Gender Analysis of the Certification Process of Auditors in Sweden

International Journal of Auditing, Vol. 11, No. 1, pp. 17-39, March 2007
Number of pages: 23 Posted: 15 Jul 2007
Accepted Paper Series
Kristianstad University College, Växjö University - School of Management and Economics, Kristianstad University College, Kristianstad University College and Kristianstad University College
Downloads 10
46.

Influence of Banks on Company Auditor Choice: The Case of Japan

International Journal of Auditing, Vol. 10, No. 2, pp. 87-98, July 2006
Number of pages: 12 Posted: 24 Dec 2006
Accepted Paper Series
Heriot-Watt University - School of Management and Languages and Hiroshima City University
Downloads 10
47.

A Model for Internal Auditor Selection: The Case of a Trading Company in Hong Kong

International Journal of Auditing, Vol. 10, No. 3, pp. 243-253, November 2006
Number of pages: 11 Posted: 26 Mar 2007
Accepted Paper Series
Clark University - Graduate School of Management and Worcester Polytechnic Institute - Foisie Business School
Downloads 9
48.

The Stock Market Reaction to the Enron-Andersen Affair in Spain

International Journal of Auditing, Vol. 10, No. 1, pp. 67-85, March 2006
Number of pages: 19 Posted: 28 Aug 2006
Accepted Paper Series
University of Valencia and Universitat Jaume I
Downloads 9
49.

Perceived Adverse Consequences of Quality Threatening Behaviour in Audit Firms

International Journal of Auditing, Vol. 10, No. 1, pp. 19-39, March 2006
Number of pages: 21 Posted: 28 Aug 2006
Accepted Paper Series
Dublin City University Business School and National University of Ireland, Galway - Accountancy & Finance
Downloads 8
50.

Propensity to Switch Auditors and Strictness of Legal Liability Environment: The Role of Audit Mispricing

International Journal of Auditing, Vol. 11, No. 3, pp. 165-185, November 2007
Number of pages: 21 Posted: 30 Nov 2007
Accepted Paper Series
University of Oulu - Department of Accounting and Finance, University of Oulu and University of Vaasa - Department of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 8