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Wiley-Blackwell: International Journal of Auditing
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Incl. Fee Electronic Paper Audit Quality for US‐Listed Chinese Companies
International Journal of Auditing, Vol. 21, Issue 2, pp. 150-163, 2017
Chien Minh Dang, Neil L. Fargher and Gladys Lee
The Australian National University, Australian National University (ANU) and Australian National University (ANU)
Date Posted: June 12, 2017
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India
International Journal of Auditing, Vol. 21, Issue 2, pp. 177-189, 2017
Muhammad Nurul Houqe, Kamran Ahmed and Tony van Zijl
Victoria University of Wellington, La Trobe University - School of Accounting and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: June 12, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Can I Interrupt You? Understanding and Minimizing the Negative Effects of Brief Interruptions on Audit Judgment Quality
International Journal of Auditing, Vol. 21, Issue 2, pp. 198-211, 2017
Sarah Kim, Diane M. Mayorga and Noel Harding
University of New South Wales (UNSW) - School of Accounting, UNSW Australia, UNSW Business School and University of New South Wales (UNSW)
Date Posted: June 12, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Do Family Firms Purchase More Nonaudit Services than Non‐Family Firms?
International Journal of Auditing, Vol. 21, Issue 2, pp. 212-221, 2017
Fei Kang
California State Polytechnic University, Pomona
Date Posted: June 12, 2017
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Harvesting Public Audit Knowledge: Implications for Theory and Practice
International Journal of Auditing, Vol. 21, Issue 2, pp. 190-197, 2017
David McKevitt
University College Cork
Date Posted: June 12, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Institutional Monitoring, Political Connections and Audit Fees: Evidence from Malaysian Firms
International Journal of Auditing, Vol. 21, Issue 2, pp. 164-176, 2017
Tee Chwee Ming, Ferdinand A. Gul, Yee-Boon Foo and Teh Chee Ghee
Monash University - School of Business and Information Technology, Monash University Sunway Campus, Monash University Malaysia and Monash University Malaysia
Date Posted: June 12, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Male and Female Auditors: An Ethical Divide?
International Journal of Auditing, Vol. 21, Issue 2, pp. 131-149, 2017
Géraldine Hottegindre, Marie‐Claire Loison and Anne‐Laure Farjaudon
EMLYON Business School, EM Lyon (Ecole de Management de Lyon) and Université Paris Dauphine
Date Posted: June 12, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality and Regulation
International Journal of Auditing, Vol. 20, Issue 3, pp. 215-223, 2016
W. Robert Knechel
University of Florida - Fisher School of Accounting
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Size and the Cost of Equity Capital Over Auditor Tenure
International Journal of Auditing, Vol. 20, Issue 3, pp. 278-294, 2016
David Bryan and J. Kenneth Reynolds
University of North Florida and Florida State University
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Tenure and Perceived Earnings Quality
International Journal of Auditing, Vol. 20, Issue 3, pp. 224-238, 2016
Daniela Hohenfels
Darmstadt University of Technology
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Demand for Voluntary Audit in Micro‐Companies: Evidence from Finland
International Journal of Auditing, Vol. 20, Issue 3, pp. 267-277, 2016
Hannu Ojala, Jill Collis, Juha Kinnunen, Lasse Niemi and Pontus Troberg
University of Tampere, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University and Helsinki School of Economics
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Fair Value Measurement on Audit Fees: Evidence from Financial Institutions in 24 European Countries
International Journal of Auditing, Vol. 20, Issue 3, pp. 255-266, 2016
Irina Alexeyeva and Margarita Mejia‐Likosova
Umea School of Business and Economics and University of Tuebingen
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Audit Firm Size, Non‐Audit Services, and Knowledge Spillovers in Mitigating Earnings Management During Large Equity Issues
International Journal of Auditing, Vol. 20, Issue 3, pp. 239-254, 2016
Aasmund Eilifsen and Kjell Henry Knivsflå
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and Norwegian School of Economics (NHH)
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Environmental Audits and Third Party Certification of Management Practices: Firms’ Motives, Audit Orientations, and Satisfaction with Certification
International Journal of Auditing, Vol. 20, Issue 2, pp. 202-210, 2016
Daniel Prajogo, Pavel Castka, Daphne W. Yiu, Andy C.L. Yeung and Kee‐hung Lai
Monash University, Monash University - Department of Management, Chinese University of Hong Kong (CUHK), Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Polytechnic University - Department of Logistics and Maritime Studies
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Adoption of Sarbanes‐Oxley Act in China: Antecedents and Consequences of Separate Auditing
International Journal of Auditing, Vol. 20, Issue 2, pp. 108-118, 2016
Jidong Zhang and Jing Han
California State University, Fullerton and California State University, Fullerton
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Charter Scope: Determinants and Effects on Audit Committee Effort
International Journal of Auditing, Vol. 20, Issue 2, pp. 119-132, 2016
Falko Böhm, Laury H. Bollen and Harold F. D. Hassink
Maastricht University, Maastricht University and University of Maastricht
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality Perception: Beyond the 'Role‐Perception Gap'
International Journal of Auditing, Vol. 20, Issue 2, pp. 186-201, 2016
Nathalie Gonthier‐Besacier, Géraldine Hottegindre and Sandrine Fine‐Falcy
Université Grenoble Alpes, EMLYON Business School and Université Grenoble Alpes
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Bank Directors’ Perceptions of Expanded Auditor's Reports
International Journal of Auditing, Vol. 20, Issue 2, pp. 158-174, 2016
Pran Krishansing Boolaky and Reiner Quick
Griffith University and Darmstadt University of Technology
Date Posted: June 03, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Business Group Affiliation, Board Quality and Audit Pricing Behavior: Evidence from Indian Companies
International Journal of Auditing, Vol. 20, Issue 2, pp. 133-148, 2016
Shireenjit Johl, Arifur Khan, Nava Subramaniam and Mohammad Badrul Muttakin
Deakin University, Deakin University - School of Accounting, Economics and Finance, RMIT University - School of Accounting and Law and Deakin University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Editorial: Regulating Audit Quality – Ramifications and Research Opportunities
International Journal of Auditing, Vol. 20, Issue 2, pp. 105-107, 2016
Robyn Moroney
Monash University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Modified Audit Reports in the Case of Joint Municipal Authorities: Empirical Evidence from Finland
International Journal of Auditing, Vol. 20, Issue 2, pp. 149-157, 2016
Mikko Paananen
Lappeenranta University of Technology (LUT)
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Section 302 and 404(B) Internal Control Disclosures on Prospective Investors' Judgments and Decisions: An Experimental Study
International Journal of Auditing, Vol. 20, Issue 2, pp. 175-185, 2016
Bryan K. Church and Arnold Schneider
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Accounting Area
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A Cross‐Cultural Examination of Auditors' Willingness to Relocate in Public Accounting: Evidence from Hong Kong and the United States
International Journal of Auditing, Vol. 20, Issue 1, pp. 17-41, 2016
Philip Law, Desmond Yuen and Adrian C. H. Lei
University of Macau, University of Macau and University of Macau, Faculty of Business Administration
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Conservatism and Banks' Measurement Uncertainty During the Financial Crisis
International Journal of Auditing, Vol. 20, Issue 1, pp. 52-65, 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper International Collaboration in Auditing Research: A Note
International Journal of Auditing, Vol. 20, Issue 1, pp. 66-71, 2016
Andreas Andrikopoulos, Michalis Bekiaris, Christina Vadasi and Stella Zounta
University of the Aegean - Department of Business Administration, University of the Aegean, University of the Aegean and University of the Aegean
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency
International Journal of Auditing, Vol. 20, Issue 1, pp. 1-16, 2016
Claus Holm and Frank Thinggaard
Aarhus University - Department of Economics and Business and University of Aarhus - Aarhus School of Business
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Construction of a Whistle‐Blowing Protocol for Audit Organisations: A Four‐Stage Participatory Approach
International Journal of Auditing, Vol. 20, Issue 1, pp. 72-86, 2016
Philmore Alleyne, Roszaini Haniffa and Mohammad Hudaib
The University of the West Indies, University of Bradford - School of Management and Bradford University School of Management
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience
International Journal of Auditing, Vol. 20, Issue 1, pp. 87-100, 2016
Fakhroddin MohammadRezaei, Norman Mohd-Saleh, Romlah Jaffar and Mohamat Sabri Hassan
Kharazmi (Tarbiat Moallem) University, Universiti Kebangsaan Malaysia - Graduate School of Business, National University of Malaysia (UKM) and Universiti Kebangsaan Malaysia - School of Accounting
Date Posted: February 11, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms
International Journal of Auditing, Vol. 20, Issue 1, pp. 42-51, 2016
Tobias Svanström
University of Umea
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A Study on Internal Auditor Perceptions of the Function Ability to Add Value
International Journal of Auditing, Vol. 19, Issue 3, pp. 182-194, 2015
Giuseppe D'Onza, Georges M. Selim, Rob Melville and Marco Allegrini
University of Pisa, City University London - Sir John Cass Business School, City University London - Sir John Cass Business School and University of Pisa
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Auditing Interactive Complexity: Challenges for the Internal Audit Profession
International Journal of Auditing, Vol. 19, Issue 3, pp. 195-205, 2015
Arno Nuijten, Mark van Twist and Martijn van der Steen
Erasmus University Rotterdam (EUR), Erasmus University Rotterdam - Dept. of Public Administration and Netherlands School of Public Administration (NSOB)
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Design and Implementation of Continuous Monitoring and Auditing in SAP Enterprise Resource Planning
International Journal of Auditing, Vol. 19, Issue 3, pp. 307-317, 2015
Kishore Singh and Peter J. Best
Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Impressions that Arouse an Auditor's Suspicion of Lying in an Interview
International Journal of Auditing, Vol. 19, Issue 3, pp. 295-306, 2015
Chih‐Chen Lee and Robert B. Welker
Northern Illinois University and Southern Illinois University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Importance of the Chief Audit Executive's Communication: Experimental Evidence on Internal Auditors' Judgments in a ‘Two Masters Setting’
International Journal of Auditing, Vol. 19, Issue 3, pp. 166-181, 2015
Florian Hoos, Natalia Kochetova-Kozloski and Anne Christine d'Arcy
HEC Paris - Accounting and Management Control Department, Saint Mary’s University - Sobey School of Business and Vienna University of Economics and Business
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors
International Journal of Auditing, Vol. 19, Issue 3, pp. 267-281, 2015
Robin Litjens, Joost van Buuren and Ruud Vergoossen
Tilburg University - CentER and Department of Accountancy, Nyenrode Business University and Nyenrode Business University
Date Posted: October 13, 2015
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Audit Quality and Corporate Governance: Evidence from the Microfinance Industry
International Journal of Auditing, Vol. 19, Issue 3, pp. 218-237, 2015
Leif Atle Beisland, Roy Mersland and R. Øystein Strøm
University of Agder, University of Agder and Oslo and Akershus University College
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies
International Journal of Auditing, Vol. 19, Issue 3, pp. 148-165, 2015
Tatiana Mazza and Stefano Azzali
University of Parma - Dipartimento di Economia and University of Parma - Dipartimento di Economia
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology
International Journal of Auditing, Vol. 19, Issue 3, pp. 252-266, 2015
Heba Abou‐El‐Sood, Amr Kotb and Amir Allam
Cairo University, Prince Sultan University and Cairo University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper How Do Auditor Fees Affect Accruals Quality? Additional Evidence
International Journal of Auditing, Vol. 19, Issue 3, pp. 238-251, 2015
Vivek Mande and Myungsoo Son
California State University, Fullerton - Department of Accounting and California State University, Fullerton - Department of Accounting
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Principles‐Based Versus Rules‐Based Auditing Standards: The Effect of the Transition from AS2 to AS5
International Journal of Auditing, Vol. 19, Issue 3, pp. 282-294, 2015
Fang Yun Sin, Robyn Moroney and Maria Strydom
PricewaterhouseCoopers, Monash University and Monash University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees
International Journal of Auditing, Vol. 19, Issue 3, pp. 134-147, 2015
Mazlina Mat Zain, Mahbub Zaman and Zul Mohamed
Multimedia University (MMU) - Faculty of Management, Queensland University of Technology and Universiti Tun Abdul Razak (UNIRAZAK)
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Value for Money and Audit Practice in the UK Public Sector
International Journal of Auditing, Vol. 19, Issue 3, pp. 206-217, 2015
Yousef Ali Alwardat, Abdelhafid Benamraoui and Alison Rieple
King Abdulaziz University, University of Westminster and University of Westminster
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Characteristics and Accounting Conservatism
International Journal of Auditing, Vol. 19, Issue 2, pp. 88-102, 2015
Nigar Sultana
Curtin University - School of Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Characteristics and Audit Report Lag
International Journal of Auditing, Vol. 19, Issue 2, pp. 72-87, 2015
Nigar Sultana, Harjinder Singh and J‐L. W. Mitchell Van der Zahn
Curtin University - School of Accounting, Curtin University - School of Accounting and Curtin University - School of Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Association between Client‐Specific Investment Opportunities and Audit Fees of Industry Specialists and Non‐Specialists
International Journal of Auditing, Vol. 19, Issue 2, pp. 57-71, 2015
Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
University of Auckland Business School, Australian National University, La Trobe University and Vanderbilt University - Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Incentive Factors for the (Non‐)Disclosure of Material Weakness in Internal Control Over Financial Reporting: Evidence from J‐SOX Mandated Audits
International Journal of Auditing, Vol. 19, Issue 2, pp. 103-116, 2015
Kenichi Yazawa
Aoyama Gakuin University
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the United Arab Emirates (UAE)
International Journal of Auditing, Vol. 19, Issue 2, pp. 117-130, 2015
Dr. Sawsan Saadi Halbouni
University of Sharjah
Date Posted: June 05, 2015
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Auditor-Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model
International Journal of Auditing, Vol. 19, Issue 1, pp. 15-36, 2015
Vivien A. Beattie, Stella Fearnley and Tony Hines
Lancaster University - Management School, Portsmouth Business School and University of Portsmouth
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Incentive‐Based Compensation on Internal Auditors' Perceptions of Objectivity
International Journal of Auditing, Vol. 19, Issue 1, pp. 37-52, 2015
Hasni Mohd Hanafi @ Omar and Jenny Stewart
Multimedia University (MMU) and Griffith University - Griffith Business School
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The New Chinese Accounting Standards and Audit Report Lag
International Journal of Auditing, Vol. 19, Issue 1, pp. 1-14, 2015
Ahsan Habib
Massey University - School of Accountancy
Date Posted: January 29, 2015
Accepted Paper Series


 

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