33 yrs audit research final

THIRTY THREE YEARS OF AUDIT RESEARCH

This database of auditing research was initially prepared by a sub-committee of the AAA Auditing Section Research Committee comprising Ken Trotman (Chair), Audrey Gramling,

Karla Johnstone, Steve Kaplan, Brian Mayhew, Jane Reimers, Rachel Schwartz, Hun Tong Tan and Bill Wright. It was subsequently updated by Joe Brazel of the AAA Auditing Section Research Committee and most recently updated by the AAA Auditing

Section Research Committee comprising Joe Brazel (chair), Christine Earley, Jack Krogstad, Jeff Cohen, and Greg Jenkins.

The above individuals have documented all auditing articles published in the following journals:

Accounting, Organizations and Society Auditing: A Journal of Practice and Theory Behavioral Research in Accounting Contemporary Accounting Research Journal of Accounting and Economics Journal of Accounting and Public Policy Journal of Accounting Research The Accounting Review

The articles were also classified by research methods into the following categories:

Analytical Archival BDM Experiment Experimental Economics Questionnaire Survey Other

Future committees may update the listing and expand the range of journals included.

If you believe one of your articles has been omitted, incorrectly described, etc. please email Joe Brazel at [email protected].

You can use the database to search for articles related to a particular topic, research method, author, etc.

mailto:[email protected]

Accounting, Organizations and Society

2

Wang, K.L. and B.M. Tuttle. 2009. The impact of auditor-client negotiation. Accounting, Organizations and Society (Vol. 34 No. 2): 222-243

BDM Experiment

Free, C., S.E. Salterio, and T. Shearer. 2009. The construction of auditability: MBA rankings and assurance in practice. Accounting, Organizations and Society (Vol. 34 No. 1): 119-140

Other

McCracken, S., S.E. Salterio, and M. Gibbins. 2008. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society (Vol. 33 No. 4-5): 362-383.

Questionnaire Survey

Thornburg, S. and R.W. Roberts. 2008. Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002. Accounting, Organizations and Society (Vol. 33 No. 2-3): 229-248

Other

Bame-Aldred, C.W. and T. Kida. 2007. A comparison of the auditor and client initial negotiation positions and tactics. Accounting, Organizations and Society (Vol. 32 No. 6): 497-511.

BDM Experiment

Peecher, M.E., R. Schwartz, and I. Solomon. 2007. It’s all about audit quality: Perspectives on strategic-systems auditing. Accounting, Organizations and Society (Vol. 32 No. 4-5): 463-485.

Other

Curtis, E. and S. Turley. 2007. The business risk audit – A longitudinal case study of an audit engagement. Accounting, Organizations and Society (Vol. 32 No. 4-5): 439-461.

Archival/Other

Robson, K., C. Humphrey, R. Khalifa, and J. Jones. 2007. Transforming audit technologies: Business risk audit methodologies and the audit field. Accounting, Organizations and Society (Vol.32 No. 4-5): 409-438.

Other

Knechel, W.R. 2007. The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society (Vol.32 No. 4-5): 383-408.

Other

Power, M. 2007. Business risk auditing – Debating the history of its present. Accounting, Organizations and Society (Vol. 32 No. 4-5): 379-382.

Other

Gendron, Y., D.J. Cooper, and B. Townley. 2007. The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society (Vol. 32 No. 1-2): 101-129.

Other

DeZoort, T., P. Harrison, and M. Taylor. 2006. Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort. Accounting, Organizations and Society (Vol. 31 No. 4-5): 373-390.

BDM Experiment

Gendron, Y., and J. Bédard. 2006. On the constitution of audit committee effectiveness. Accounting, Organizations and Society (Vol. 31 No. 3): 211-239.


Leung, P.W., and K.T. Trotman. 2005. The Effects of Feedback Type on BDM Experiment

3

Auditor Judgment Performance for Configural and Non-Configural Tasks. Accounting, Organizations and Society (Vol. 30 No. 6): 537-553.

Viator, R.E., and W.R. Pasewark. 2005. Mentorship Separation Tension in the Accounting Profession: The Consequences of Delayed Structural. Separation. Accounting, Organizations and Society (Vol. 30 No. 4): 371-387.


Parker, R.J., and J.M. Kohlmeyer, III. 2005. Organizational Justice and Turnover in Public Accounting Firms: A Research Note. Accounting, Organizations and Society (Vol. 30 No. 4): 357-369.


Bröcheler, V., S. Maijoor, and A. van Witteloostuijn. 2004. Auditor Human Capital and Audit Firm Survival: The Dutch Audit Industry in 1930–1992. Accounting, Organizations and Society (Vol. 29 No. 7): 699-714.

Archival

Hoffman, V.B., J.R. Joe, and D.V. Moser. 2003. The Effect of Constrained Processing on Auditors’ Judgments. Accounting, Organizations and Society (Vol. 28 No. 7-8): 699-714.

BDM Experiment

Solomon, I., and K.T. Trotman. 2003. Experimental Judgment and Decision Research in Auditing: The First 25 Years of AOS. Accounting, Organizations and Society (Vol. 28 No. 4): 395-412.

Other

Power, M.K. 2003. Auditing and the Production of Legitimacy. Accounting, Organizations and Society (Vol. 28 No. 4): 379-394.

Other

Gendron, Y. 2002. On the Role of the Organization in Auditors’ Client-Acceptance Decisions. Accounting, Organizations and Society (Vol. 27 No. 7): 659-684.

Other

De Beelde, I. 2002. Creating a Profession ‘Out Of Nothing’? The Case of the Belgian Auditing Profession. Accounting, Organizations and Society (Vol. 27 No. 4-5): 447-470.

Other

Chow, C.W., G.L. Harrison, J.L. McKinnon, and A. Wu. 2002. The Organizational Culture of Public Accounting Firms: Evidence from Taiwanese Local and US Affiliated Firms. Accounting, Organizations and Society (Vol. 27 No. 4-5): 347-360.


Viator, R.E. 2001. An Examination of African Americans' Access to Public Accounting Mentors: Perceived Barriers and Intentions to Leave. Accounting, Organizations and Society (Vol. 26 No. 6): 541-561.


Lord, A.T., and F.T. DeZoort. 2001. The Impact of Commitment and Moral Reasoning on Auditors' Responses to Social Influence Pressure. Accounting, Organizations and Society (Vol. 26 No. 3): 215-235.

BDM Experiment

Hronsky, J.J.F., and K.A. Houghton. 2001. The Meaning of a Defined Accounting Concept: Regulatory Changes and the Effect on Auditor Decision Making. Accounting, Organizations and Society (Vol. 26 No. 2):

BDM Experiment

4

123-139.

Viator, R.E. 2001. The association of formal and informal public accounting mentoring with role stress and related job outcomes. Accounting, Organizations and Society (Vol. 26 No. 1): 73-93.


Knapp, C.A., and M.C. Knapp. 2001. The Effects of Experience and Explicit Fraud Risk Assessment in Detecting Fraud with Analytical Procedures. Accounting, Organizations and Society (Vol. 26 No. 1): 25-37.

BDM Experiment

Pentland, B.T. 2000. Will Auditors Take Over the World? Program, Technique and the Verification of Everything. Accounting, Organizations and Society (Vol. 25 No. 3): 307-312.

Other

Braun, R.L. 2000. The Effect of Time Pressure on Auditor Attention to Qualitative Aspects of Misstatements Indicative of Potential Fraudulent Financial Reporting. Accounting, Organizations and Society (Vol. 25 No. 3): 243-259.

BDM Experiment

Jackson Y-O, and H-T Tan. 2000. Effects of the Preparer's Justification on the Reviewer's Hypothesis Generation and Judgment in Analytical Procedures. Accounting, Organizations and Society (Vol. 25 No. 2): 203-215.

BDM Experiment

Radcliffe, V.S. 1999. Knowing Efficiency: the Enactment of Efficiency in Efficiency Auditing. Accounting, Organizations and Society (Vol. 24 No. 4): 333-363.

Other

Ricchiute, D.N., 1999. The Effect of Audit Seniors' Decisions on Working Paper Documentation and on Partner's Decisions. Accounting, Organizations and Society (Vol. 24 No. 2): 155-172.

BDM Experiment

De Ruyter, K., and M. Wetzels. 1999. Commitment in Auditor-Client Relationships: Antecedents and Consequences. Accounting, Organizations and Society (Vol. 24 No. 1): 57-76.


Radcliffe, V.S. 1998. Efficiency Audit: An Assembly of Rationalities and Programmes. Accounting, Organizations and Society (Vol. 23 No. 4): 377-411.

Other

Napier, C.J. 1998. Intersection of Law and Accountancy: Unlimited Auditor Liability in the United Kingdom. Accounting, Organizations and Society (Vol. 23 No. 1): 105-126.

Other

Grey, C. 1998. On Being a Professional in a “Big Six” Firm. Accounting, Organizations and Society (Vol. 23 No. 5/6): 569-587.

Other

Gietzmann, M.B., and R. Quick. 1998. Capping Auditor Liability: The German Experience. Accounting, Organizations and Society (Vol. 23 No. 1): 81-103.

Archival

DeZoort, F.T. 1998. An Analysis of Experience Effects on Audit Committee BDM Experiment

5

Members' Oversight Judgments. Accounting, Organizations and Society (Vol. 23 No. 1): 1-21.

Daly, B.A., and D.K. Schuler. 1998. Redefining a Certified Public Accounting Firm. Accounting, Organizations and Society (Vol. 23 No. 5/6): 549-567.

Other

Burrows, G., and C. Black. 1998. Profit Sharing in Australian Big 6 Accounting Firms: An Exploratory Study. Accounting, Organizations and Society (Vol. 23 No. 5/6): 517-530.


Brozovsky, J.A., and F.M. Richardson. 1998. The Effects of Information Availability on the Benefits Accrued from Enhancing Audit-Firm Reputation. Accounting, Organizations and Society (Vol. 23 No. 8): 767-779.

Experimental Economics

Sweeney, J.T., and R.W. Roberts. 1997. Cognitive Moral Development and Auditor Independence. Accounting, Organizations and Society (Vol. 22 No. 3/4): 337-353.

BDM Experiment

Salterio, S., and L. Koonce. 1997. The Persuasiveness of Audit Evidence: The Case of Accounting Policy Decisions. Accounting, Organizations and Society (Vol. 22 No. 6): 573-588.

BDM Experiment

Rich, J.S., I. Solomon, and K.T. Trotman. 1997. The Audit Review Process: A Characterization From the Persuasion Perspective. Accounting, Organizations and Society (Vol. 22 No. 5): 481-505.

Other

Power, M. 1997. Expertise and the Construction of Relevance: Accountants and Environmental Audit. Accounting, Organizations and Society (Vol. 22 No. 2): 123-146.

Other

Hull, R.P., and P.H. Umansky. 1997. An Examination of Gender Stereotyping as an Explanation for Vertical Job Segregation in Public Accounting. Accounting, Organizations and Society (Vol. 22 No. 6): 507-529.

BDM Experiment

Bonner, S.E., R. Libby, and W. Nelson. 1997. Audit Category Knowledge as a Precondition to Learning From Experience. Accounting, Organizations and Society (Vol. 22 No. 5): 387-410.

BDM Experiment

Bamber, E.M., R.J. Ramsay, and R.M. Tubbs. 1997. An Examination of the Descriptive Validity of the Belief-Adjustment Model and Alternative Attitudes to Evidence in Auditing. Accounting, Organizations and Society (Vol. 22 No. 3/4): 249-268.

BDM Experiment

Asare, S.K., and A. Wright. 1997. Hypothesis Revision Strategies in Conducting Analytical Procedures. Accounting, Organizations and Society (Vol. 22 No. 8): 737-756.

BDM Experiment

Tsui, J.S., and F.A. Gul. 1996. Auditors’ Behavior in an Audit Conflict Situation: A Research Note on the Role of Locus of Control and Ethical

BDM Experiment

6

Reasoning. Accounting, Organizations and Society (Vol. 21 No. 1): 41-51.

Simnett, R. 1996. The Effect of Information Selection, Information Processing and Task Complexity on Predictive Accuracy of Auditors. Accounting, Organizations and Society (Vol. 21 No. 7/8): 699-719.

BDM Experiment

Salterio, S. 1996. The Effects of Precedents and Client Position on Auditors’ Financial Accounting Policy Judgement. Accounting, Organizations and Society (Vol. 21 No. 5): 467-486.

BDM Experiment/Archival

Power, M. 1996. Making Things Auditable. Accounting, Organizations and Society (Vol. 21 No. 2/3): 289-315.

Other

McKinley, W., L.A. Poneman, and A.G. Schick. 1996. Auditors’ Perceptions of Client Firms: The Stigma of Decline and the Stigma of Growth. Accounting, Organizations and Society (Vol. 21 No. 2/3): 193-213.

Archival

Fogarty, T.J. 1996. The Imagery and Reality of Peer Review in the U.S.: Insights From Institutional Theory. Accounting, Organizations and Society (Vol. 21 No. 2/3): 243-267.

Other

Fischer, M.J. 1996. “Real-izing” The Benefits of New Technologies as a Source of Audit Evidence: An Interpretive Field Study. Accounting, Organizations and Society (Vol. 21 No. 2/3): 219-242.

Other

Choo, F. 1996. Auditors’ Knowledge Content and Judgement Performance: A Cognitive Script Approach. Accounting, Organizations and Society (Vol. 21 No. 4): 339-359.

Other

Windsor, C.A., and N.M. Ashkanasy. 1995. The Effect of Client Management Bargaining Power, Moral Reasoning Development, and Belief in a Just World on Auditor Independence. Accounting, Organizations and Society (Vol. 20 No. 7/8): 701-720.

BDM Experiment

Ismail, Z., and K.T. Trotman. 1995. The Impact of the Review Process in Hypothesis Generation Tasks. Accounting, Organizations and Society (Vol. 20 No. 5): 345-357.

BDM Experiment

Maupin, R.J., and C.R. Lehman. 1994. Talking Heads: Stereotypes, Status, Sex-Roles and Satisfaction of Female and Male Auditors. Accounting, Organizations and Society (Vol. 19 No. 4/5): 427-437.

Archival

7

Libby, R., and H. Tan. 1994. Modeling the Determinants of Audit Expertise. Accounting, Organizations and Society (Vol. 19 No. 8): 701-716.

BDM Experiment

Francis, J.R. 1994. Auditing, Hermeneutics, and Subjectivity. Accounting, Organizations and Society (Vol. 19 No. 3): 235-269.

Other

Carpenter, B.W., M.W. Dirsmith, and P.P. Gupta. 1994. Materiality Judgements and Audit Firm Culture: Social-Behavioral and Political Perspectives. Accounting, Organizations and Society (Vol. 19 No. 4/5): 355-380.

Other

Bonner, S.E. 1994. A Model of the Effects of Audit Task Complexity. Accounting, Organizations and Society (Vol. 19 No. 3): 213-234.

Other

Pentland, B.T. 1993. Getting Comfortable with the Numbers: Auditing and the Micro-Production of Macro-Order. Accounting, Organizations and Society (Vol. 18 No. 7/8): 605-620.

Other

Libby, R., and K.T. Trotman. 1993. The Review Process as a Control for Differential Recall of Evidence in Auditor Judgments. Accounting, Organizations and Society (Vol. 18 No. 6): 559.

BDM Experiment

Johnson, P.E., S. Grazioli and K. Jamal. 1993. Fraud Detection: Intentionality and Deception in Cognition. Accounting, Organizations and Society (Vol. 18 No. 5): 467.

Other

Gibbins, M., and K. Jamal. 1993. Problem-Centred Research and Knowledge-Based Theory in the Professional Accounting Setting. Accounting, Organizations and Society (Vol. 18 No. 5): 451-466.

Other

Libby, R., and J. Luft. 1993. Determinants of Judgment Performance in Accounting Settings: Ability, Knowledge, Motivation, and Environment. Accounting, Organizations and Society (Vol. 18 No. 5) 425-450.

Other

Hogarth, R.M. 1993. Accounting for Decisions and Decisions for Accounting. Accounting, Organizations and Society (Vol. 18 No. 5): 407-424.

Other

Peters, J.M. 1993. Decision Making, Cognitive Science and Accounting: An Overview of the Intersection. Accounting, Organizations and Society (Vol. 18 No. 5): 383-406.

Other

Carpenter, B., and M. Dirsmith. 1993. Sampling and the Abstraction of Knowledge in the Auditing Profession: An Extended Institutional Theory Perspective. Accounting, Organizations and Society (Vol. 18 No. 1): 41-64.

Other

Holt, D.L., and P.C. Morrow. 1992. Risk Assessment Judgments of Auditors and Bank Lenders: A Comparative Analysis of Conformance to Bayes’ Theorem. Accounting, Organizations and Society (Vol. 17 No. 6): 549-560.

BDM Experiment

Johnson, O. 1992. Business Judgment v. Audit Judgment: Why the Legal Distinction? Accounting, Organizations and Society (Vol. 17 No. 3/4):

Other

8

205-222.

Reimers, J.L., and S.A. Butler. 1992. The Effect of Outcome Knowledge on Auditors’ Judgmental Evaluations. Accounting, Organizations and Society (Vol. 17 No. 2): 185.

BDM Experiment

Pei, B.K.W., S.A. Reed and B.S. Koch. 1992. Auditor Belief Revisions in a Performance Auditing Setting: An Application of the Belief-Adjustment Model. Accounting, Organizations and Society (Vol. 17 No. 2): 169-184.

BDM Experiment

Power, M.K. 1992. From Common Sense to Expertise: Reflections on the Prehistory of Audit Sampling. Accounting, Organizations and Society (Vol. 17 No. 1): 37-62.

Other

Dirsmith, M.W., and M.E. Haskins. 1991. Inherent Risk Assessment and Audit Firm Technology: A Contrast in World Theories. Accounting, Organizations and Society (Vol. 16 No. 1): 61-92.

Other

Wong-on-Wing, B., J.H. Reneau and S.G. West. 1989. Auditors’ Perception of Management: Determinants and Consequences. Accounting, Organizations and Society (Vol. 14 No. 5/6): 577-590.

BDM Experiment

Trotman, K.T., and J. Sng. 1989. The Effect of Hypothesis Framing, Prior Expectations and Cue Diagnosticity on Auditors’ Information Choice. Accounting, Organizations and Society (Vol. 14 No. 5/6): 565-576.

BDM Experiment

Kaplan, S.E., and P.M.J. Reckers. 1989. An Examination of Information Search During Initial Audit Planning. Accounting, Organizations and Society (Vol. 14 No. 5/6): 539-550.

BDM Experiment

Choo, F. 1989. Cognitive Scripts in Auditing and Accounting Behavior. Accounting, Organizations and Society (Vol. 14 No. 5/6): 481-494.

Other

Butt, J.L., and T.L. Campbell. 1989. The Effects of Information Order and Hypothesis-Testing Strategies on Auditors’ Judgments. Accounting, Organizations and Society (Vol. 14 No. 5/6): 471-480.

BDM Experiment

Peters, J.M., B.L Lewis and V. Dhar. 1989. Assessing Inherent Risk During Audit Planning: The Development of a Knowledge Based Model. Accounting, Organizations and Society (Vol. 14 No. 4): 359.


Keasey, K., and R. Watson. 1989. Consensus and Accuracy in Accounting Studies of Decision-Making: A Note on a New Measure of Consensus. Accounting, Organizations and Society (Vol. 14 No. 4): 337-346.

BDM Experiment

Harrell, A., M Taylor and E. Chewning. 1989. An Examination of Management’s Ability to Bias the Professional Objectivity of Internal Auditors. Accounting, Organizations and Society (Vol. 14 No. 3): 259-270.

BDM Experiment

Waller, W.S., and W.L. Felix, Jr. 1989. Auditors’ Casual Judgments: Effects of Forward vs Backward Inference on Information Processing. Accounting,

BDM Experiment

9

Organizations and Society (Vol. 14 No. 1/2): 179.

Shanteau, J. 1989. Cognitive Heuristics and Biases in Behavioral Auditing: Review, Comments and Observations. Accounting, Organizations and Society (Vol. 14 No. 1/2): 165-178.

Other

Pincus, K.V. 1989. The Efficacy of a Red Flags Questionnaire for Assessing the Possibility of Fraud. Accounting, Organizations and Society (Vol. 14 No. 1/2): 153-164.

BDM Experiment

Klersey, G.F., and T.J. Mock. 1989. Verbal Protocol Research in Auditing. Accounting, Organizations and Society (Vol. 14 No. 1/2): 133-152.

Other

Bedard, J. 1989. Expertise in Auditing: Myth or Reality. Accounting, Organizations and Society (Vol. 14 No. 1/2): 113-132.

Other

Beach, L.R., and J.R. Frederickson. 1989. Image Theory: An Alternative Description of Audit Decisions. Accounting, Organizations and Society (Vol. 14 No. 1/2): 101-112.

Other

Wright, A. 1988. The Impact of Prior Working Papers on Auditor Evidential Planning Judgments. Accounting, Organizations and Society (Vol. 13 No. 6): 595-606.

BDM Experiment

Williams, D.D., and M.W. Dirsmith. 1988. The Effects of Audit Technology on Auditor Efficiency: Auditing and the Timeliness of Client Earnings Announcements. Accounting, Organizations and Society (Vol. 13 No. 5): 487-512.

Archival

Colbert, J.L. 1988. Inherent Risk: An Investigation of Auditors’ Judgments. Accounting, Organizations and Society (Vol. 13 No. 2): 111-122.

BDM Experiment

Holt, D.L. 1987. Auditors and Base Rates Revisited. Accounting, Organizations and Society (Vol. 12 No. 6): 571-578.

BDM Experiment

Shields, M.D., I. Solomon and W.S. Waller. 1987. Effects of Alternative Sample Space Representations on the Accuracy of Auditors’ Uncertainty Judgments. Accounting, Organizations and Society (Vol. 12 No. 4): 375-388.

BDM Experiment

Houghton, K.A. 1987. True and Fair View: An Empirical Study of Connotative Meaning. Accounting, Organizations and Society (Vol. 12 No. 2): 143-152.


Blocher, E., R.P. Moffie and R.W. Zmud. 1986. Report Format and Task Complexity: Interaction in Risk Judgments. Accounting, Organizations and Society (Vol. 11 No. 6): 457-470.

BDM Experiment

Snowball, D. 1986. Accounting Laboratory Experiments on Human Judgment: Some Characteristics and Influences. Accounting, Organizations and Society (Vol. 11 No. 1): 47-70.

Other

10

McRoberts, H.A., and J. Hudson. 1985. Auditing Program Evaluations: The Canadian Case. Accounting, Organizations and Society (Vol. 10 No. 4): 493-502.

Other

Waller, W.S., and W.L. Felix, Jr. 1984. The Auditor and Learning from Experience: Some Conjectures. Accounting, Organizations and Society (Vol. 9 No. 3/4): 383-408.

Other

Birnberg, J.G., and M.D. Shields. 1984. The Role of Attention and Memory in Accounting Decisions. Accounting, Organizations and Society (Vol. 9 No. 3/4): 365-382.

Other

Nanni, A.J., Jr. 1984. An Exploration of the Mediating Effects of Auditor Experience and Position in Internal Accounting Control Evaluation. Accounting, Organizations and Society (Vol. 9 No. 2): 149-164.

BDM Experiment

Ferris, K.R., and D.F. Larcker. 1983. Explantory Variables of Auditor Performance in a Large Public Accounting Firm. Accounting, Organizations and Society (Vol. 8 No. 1): 1-12.


Pratt, J., and J. Jiambalvo. 1982. Determinants of Leader Behavior in an Audit Environment. Accounting, Organizations and Society (Vol. 7 No. 4): 369-380.


Dykxhoorn, H.J., and K.E. Sinning. 1982. Perceptions of Auditor Independence: Its Perceived Effect on the Loan and Investment Decisions of German Financial Statement Users. Accounting, Organizations and Society (Vol. 7 No. 4): 337-348.

BDM Experiment

Libby, R., and B.L Lewis. 1982. Human Information Processing Research in Accounting: The State of the Art in 1982. Accounting, Organizations and Society (Vol. 7 No. 3): 231-286.

Other

Solomon, I., J.L. Krogstad, M.B. Romney and L.A .Tomassini. 1982. Auditors’ Prior Probability Distributions for Account Balances. Accounting, Organizations and Society (Vol. 7 No. 1): 27-42.

BDM Experiment

Pratt, J., and J Jiambalvo. 1981. Relationships Between Leader Behaviors and Audit Team Performance. Accounting, Organizations and Society (Vol. 6 No. 2): 133-142.


Brooks, L.J., Jr. 1980. An Attitude Survey Appropach to the Social Audit: The Southam Press Experience. Accounting, Organizations and Society (Vol. 5 No. 3): 341-356.


Firth, M. 1979. Consensus Views and Judgment Models in Materiality Decisions. Accounting, Organizations and Society (Vol. 4 No. 4): 283-296.

BDM Experiment

Uecker, W.C., and W.R. Kinney, Jr. 1977. Judgmental Evaluation of Sample Results: A Study of the Type and Severity of Errors Made By Practising CPAs. Accounting, Organizations and Society (Vol. 2 No. 3): 269.

BDM Experiment

11

Libby, R., and B.L. Lewis. 1977. Human Information Processing Research in Accounting: the State of the Art. Accounting, Organizations and Society (Vol. 2 No. 3): 245-268.

Other

Lavin, D. 1977. Some Effects of the Perceived Independence of the Auditor. Accounting, Organizations and Society (Vol. 2 No. 3): 237-244.

BDM Experiment

Wilcox, K.A., and C.H. Smith. 1977. Role Discrepancies and the Auditor – Client Relationship. Accounting, Organizations and Society (Vol. 2 No. 1): 81


Uecker, W.C. 1977. An Inquiry into the Need for Currently Feasible Extensions of the Attest Function in Corporate Annual Reports. Accounting, Organizations and Society (Vol. 2 No. 1): 47-58

Other

12

Auditing: A Journal of Practice & Theory

13

Bedard, J.C. D.R. Deis, M.B. Curtis, and J.G. Jenkins. 2008. Risk Monitoring and Control in Audit Firms: A Research Synthesis. Auditing: A Journal of Practice & Theory (May): 187-218.

Other

Krishnan, J., D. Rama, and Y. Zhang. 2008. Costs to Comply with SOX Section 404. Auditing: A Journal of Practice & Theory (May): 169-186

Archival

Payne, E.A., and R.J. Ramsay. 2008. Audit Documentation Methods: A Path Model of Cognitive Processing, Memory, and Performance. Auditing: A Journal of Practice & Theory (May): 151-168

BDM Experiment

Coram, P., A. Glavovic, J. Ng, and D.R. Woodliff. 2008. The Moral Intensity of Reduced Audit Quality Acts. Auditing: A Journal of Practice & Theory (May): 127-149


Hoitash,R., U. Hoitash, and J.C. Bedard. 2008. Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory (May): 105-126

Archival

DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2008. Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgements. Auditing: A Journal of Practice & Theory (May): 85-104

BDM Experiment

Kaplan, S.E., E.F. O’Donnell, and B.M. Arel. 2008. The Influence of Auditor Experience on the Persuasiveness of Information Provided by Management. Auditing: A Journal of Practice & Theory (May): 67-83

BDM Experiment

Deumes, R., and W.R. Knechel. 2008. Economic Incentives for Voluntary Reporting and Internal Risk Management and Control Systems. Auditing: A Journal of Practice & Theory (May): 35-66

Archival

Ettredge, M.L., L.Sun, P.Lee, and A. A. Anandarajan. 2008. Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels. 2008. Auditing: A Journal of Practice & Theory (May):1-33

Archival

Epps, K.K., and W.F. Jr. Messier. 2007. Engagement Quality Reviews: A Comparison of Audit Firm Practices. Auditing: A Journal of Practice & Theory (November) 167-181


Basioudis, I.G., and J.R. Francis. 2007. Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom. Auditing: A Journal of Practice & Theory (November): 143-166

Archival

Gul, F.A., B.L. Jaggi, and G.V. Krishnan. 2007. Auditor Independence: Evidence on the Joint Effects of Audit Tenure and Nonaudit Fees. Auditing: A Journal of Practice & Theory (November): 117-142

Archival

14

Kealey, B.T., H.Y. Lee, and M.T. Stein. 2007. The Association Between Audit-Firm Tenure and Audit Fees Paid to Successor Auditors: Evidence from Arthur Anderson. Auditing: A Journal of Practice & Theory (November): 95-116

Archival

Moroney, R. 2007. Does Industry Expertise Improve the Efficiency of Audit Judgement? Auditing: A Journal of Practice & Theory (November): 69-94

BDM Experiment

Hay, D.C., R.F. Baskerville, and T.H. Qiu. 2007. The Association Between Partnership Financial Integration and Risky Audit Client Portfolios. Auditing: A Journal of Practice & Theory (November): 57-68

Other

Kwon, S.Y., C.Y. Lim, P.M-S. Tan. 2007. Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization. Auditing: A Journal of Practice & Theory (November): 25-55

Archival

Bamber, E.M., and V.M. Iyer. 2007. Auditor’s Identification with their Clients and its Effect on Auditors’ Objectivity. Auditing: A Journal of Practice & Theory (November): 1-24


Huang, H-W., L-L. Liu, K. Raghunandan, and D.V. Rama. 2007. Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence. Auditing: A Journal of Practice & Theory (May): 147-158

Archival

Huang, H-W., S. Mishra, and K. Raghunandan. 2007. Types of Nonaudit Fees and Financial Reporting Quality. Auditing: A Journal of Practice & Theory (May): 133-145

Archival

Knechel, W.R., and A. Vanstraelen. 2007. The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern. Auditing: A Journal of Practice & Theory (May): 113-131

Archival

Cohen, J. R., G.Krishnamoorthy, and A.M. Wright. The Impact of Roles of the Board on Auditors’ Risk Assessment and Program Planning Decisions. Auditing: A Journal of Practice & Theory (May):91-112

BDM Experiment

Ng, T.B-P. 2007. Auditor’s Decision on Audit Differences that Affect Significant Earnings Thresholds. Auditing: A Journal of Practice & Theory. (May): 71-89

BDM Experiment

Tate, S. 2007. Auditor Change and Auditor Choice in Nonprofit Organizations. Auditing: A Journal of Practice & Theory (May): 47-70

Archival

Knechel, R.W., V. Naiker, and G. Pacheco. 2007. Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches. Auditing: A Journal of Practice & Theory (May): 19-45

Archival

15

McDaniel, L.S., and L.E. Simmons. 2007. Auditors’ Assessment and Incorporation of Expectation Precision in Evidential Analytical Procedures. Auditing: A Journal of Practice & Theory (May): 1-18

BDM Experiment

Reinstein, A., B.P. Green, and C.L. Miller. 2006. Evidence of Perceived Quality of “Plain-Paper Statements”. Auditing: A Journal of Practice & Theory (November): 85-94


Hoitash, R., A. Kogan, and M.A. Vasarhelyi. 2006. Peer-Based Approach for Analytical Procedures. Auditing: A Journal of Practice & Theory. (November): 53-84

Archival

Asthana, S., and J. Krishnan. 2006. Factors Associated with the Early Adoption of the SEC’s Revised Auditor Fee Disclosure Rule. Auditing: A Journal of Practice & Theory (November): 41-51

Archival

Bronson, S.N., J.V., Carcello, and Raghunandan, K. 2006. Firm Characteristics and Voluntary Management Reports on Internal Control. Auditing: A Journal of Practice & Theory (November): 25-39

Archival

Ettredge, M.L, C. Li, and Sun, L. 2006. The Impact of SOX Section 404 Internal Control Assessment on Audit Delay in the SOX Era. Auditing: A Journal of Practice & Theory (November): 1-23

Archival

Higgs, J.L., and T.R. Skantz. 2006. Audit and Nonaudit Fees and the Market's Reaction to Earnings Announcements. Auditing: A Journal of Practice & Theory (May): 1-26.

Archival

Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein. 2006, An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs. Auditing: A Journal of Practice & Theory (May): 27-48.

Archival

Cairney, T.D. 2006. Homogenous Industries and Auditor Specialization: An Indication of Production Economies. Auditing: A Journal of Practice & Theory (May): 49-67.

Archival

Faveri-Marchesi, M. 2006. "Order Effects" Revisited:The Importance of Chronology. Auditing: A Journal of Practice & Theory (May): 69-83.

BDM Experiment

Abbott, L.J., S. Parker, and G.F. Peters. 2006. Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses. Auditing: A Journal of Practice & Theory (May): 85-98.

Archival

Raghunandan, K, and D.V. Rama. 2006. SOX Section 404 Material Weakness Disclosures and Audit Fees. Auditing: A Journal of Practice & Theory (May): 99-114.

Archival

16

Mishra, S., K. Raghunandan, and D.V. Rama. 2005. Do Investors' Perceptions Vary with Types of Nonaudit Fees? Evidence from Auditor Ratification Voting. Auditing: A Journal of Practice & Theory (Nov): 9-25.

Archival

Jensen, K.L., and J.L. Payne. 2005. Audit Procurement: Managing Audit Quality and Audit Fees in Response to Agency Costs. Auditing: A Journal of Practice & Theory (Nov): 27-48.

Archival

Kizirian, T.G., B.W. Mayhew, and L.D. Sneathen, Jr. 2005. The Impact of Management Integrity on Audit Planning and Evidence. Auditing: A Journal of Practice & Theory (Nov): 49-67.

Archival

Allen, R.D., and R.J. Elder. 2005. A Longitudinal Investigation of Auditor Error Projection Decisions. Auditing: A Journal of Practice & Theory (Nov): 69-84.

Archival

Fargher, N.L., D. Mayorga, and K.T. Trotman. 2005. A Field-Based Analysis of Audit Workpaper Review. Auditing: A Journal of Practice & Theory (Nov): 85-110.


Krishnan, J., H. Sami, and Y. Zhang. Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence? Auditing: A Journal of Practice & Theory (Nov): 111-135.

Archival

Jensen, K.L., and J.L. Payne. 2005. The Introduction of Price Competition in a Municipal Audit Market. Auditing: A Journal of Practice & Theory (Nov): 137-152.

Archival

Messier, Jr., W.F., M-B. Nonna, and A. Eilifsen. 2005. A Review and Integration of Empirical Research on Materiality: Two Decades Later. Auditing: A Journal of Practice & Theory (Nov): 153-187.

Other

DeFond, M.L., and J.R. Francis. 2005. Audit Research after Sarbanes-OxleyAuditing: A Journal of Practice & Theory (May Supplement): 5-30.

Other

Carcello, J.V. 2005. DISCUSSION OF Audit Research after Sarbanes-Oxley. Auditing: A Journal of Practice & Theory (May Supplement): 31-40.

Other

Nelson, M., and H-T. Tan. 2005. Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective. Auditing: A Journal of Practice & Theory (May Supplement): 41-72.

Other

17

Trotman, K.T. 2005. DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective. Auditing: A Journal of Practice & Theory (May Supplement): 73-88.

Other

Kinney Jr., W.R. 2005. Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond? Auditing: A Journal of Practice & Theory (May Supplement): 89-110.

Other

Simunic, D.A. 2005. DISCUSSION OF Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond? Auditing: A Journal of Practice & Theory (May Supplement): 111-114.

Other

Krishnan, J., and Y. Zhang. 2005. Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report. Auditing: A Journal of Practice & Theory (May Supplement): 139-144.

Archival

Stone, Mary S. 2005. DISCUSSION OF Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report. Auditing: A Journal of Practice & Theory (May Supplement): 139-144.

Other

Francis, J.R., and D. Wang. 2005. Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency. Auditing: A Journal of Practice & Theory (May Supplement): 145-160.

Archival

Mayhew, B.W. 2005. DISCUSSION OF Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency. Auditing: A Journal of Practice & Theory (May Supplement): 161-170.

Other

Gibbins, M., S.A. McCracken, and S.E. Salterio. 2005. Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls. Auditing: A Journal of Practice & Theory (May Supplement): 171-193.


Johnstone, K.M. 2005. DISCUSSION OF Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls. Auditing: A Journal of Practice & Theory (May Supplement): 195-196.

Other

Glover, S.M., D.F. Prawitt, and T.J. Wilks. 2005. Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision. Auditing: A Journal of Practice & Theory (May Supplement): 197-220.

BDM Experiment

18

McDaniel, L. 2005. DISCUSSION OF Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision. Auditing: A Journal of Practice & Theory (May Supplement): 221-228.

Other

Glover, S.M., D.F. Prawitt, and T.J. Wilks. 2005. REPLY TO DISCUSSION OF Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision. Auditing: A Journal of Practice & Theory (May Supplement): 229-232.

Other

Mishra, S., K. Raghunandan, and D.V. Rama. 2005. Do Investors' Perceptions Vary with Types of Nonaudit Fees? Evidence from Auditor Ratification Voting. Auditing: A Journal of Practice & Theory (May): 9-25.

Archival

Jensen, K.L., and J.L. Payne. 2005. Audit Procurement: Managing Audit Quality and Audit Fees in Response to Agency Costs. Auditing: A Journal of Practice & Theory (May): 27-48.

Archival

Kizirian, T.G., B.W. Mayhew, and L.D. Sneathen, Jr. 2005. The Impact of Management Integrity on Audit Planning and Evidence. Auditing: A Journal of Practice & Theory (May): 49-67.

Archival

Allen, R.D., and R.J. Elder. 2005. A Longitudinal Investigation of Auditor Error Projection Decisions. Auditing: A Journal of Practice & Theory (May): 69-84.

Archival

Fargher, N.L., D. Mayorga, and K.T. Trotman. 2005. A Field-Based Analysis of Audit Workpaper Review. Auditing: A Journal of Practice & Theory (May): 85-110.


Krishnan, J., H. Sami, and Y. Zhang. Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence? Auditing: A Journal of Practice & Theory (May): 111-135.

Archival

Jensen, K.L., and J.L. Payne. 2005. The Introduction of Price Competition in a Municipal Audit Market. Auditing: A Journal of Practice & Theory (May): 137-152.

Archival

Messier, Jr., W.F., N. Martinov-Bennie, and A. Eilifsen. 2005. A Review and Integration of Empirical Research on Materiality: Two Decades Later. Auditing: A Journal of Practice & Theory (May): 153-187.

Other

Hackenbrack, K.E., and C.E. Hogan. 2005. Client Retention and Engagement-Level Pricing. Auditing: A Journal of Practice & Theory (May): 7-20.

Archival

Geiger, M.A., K. Raghunandan, and D.V. Rama. 2005. Recent Changes in the Association between Bankruptcies and Prior Audit Opinions. Auditing: A Journal of Practice & Theory (May): 21-35.

Archival

19

Houston, R.W., M.F. Peters, and J.H. Pratt. 2005. Nonlitigation Risk and Pricing Audit Services. Auditing: A Journal of Practice & Theory (May): 37-53.

BDM Experiment

Gillett, P.R., and N. Uddin, 2005. CFO Intentions of Fraudulent Financial Reporting. Auditing: A Journal of Practice & Theory (May): 55-75.


Cleary, R., and J.C. Thibodeau. 2005. Applying Digital Analysis Using Benford's Law to Detect Fraud: The Dangers of Type I Errors. Auditing: A Journal of Practice & Theory (May): 77-81.

Other

Bédard, J., S.M. Chtourou, and L. Courteau. 2004. The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management. Auditing: A Journal of Practice & Theory (September): 15-37.

Archival

Hay, D., and D. Davis. 2004. The Voluntary Choice of an Auditor of Any Level of Quality. Auditing: A Journal of Practice & Theory (September): 39-55.

Archival

Carcello, J.V. and A.L. Nagy. 2004. Audit Firm Tenure and Fraudulent Financial Reporting. Auditing: A Journal of Practice & Theory (September): 57-71.

Archival

Ballou, B., C.E. Earley, and J.S. Rich. 2004. The Impact of Strategic-Positioning Information on Auditor Judgments about Business-Process Performance. Auditing: A Journal of Practice & Theory (September): 73-90.

BDM Experiment

Brandon, D.M., A.D. Crabtree, and J.J. Maher. 2004. Nonaudit Fees, Auditor Independence, and Bond Ratings. Auditing: A Journal of Practice & Theory (September): 91-105.

Archival

Sharma, V.D. 2004. Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia. Auditing: A Journal of Practice & Theory (September): 107-119.

Archival

Citron, D.B., and R.J. Taffler. 2004. The Comparative Impact of an Audit Report Standard and an Audit Going-Concern Standard on Going-Concern Disclosure Rates. Auditing: A Journal of Practice & Theory (September): 121-132.

Archival

Lee, H.Y., V. Mande, and R. Ortman. 2004. The Effect of Audit Committee and Board of Director Independence on Auditor Resignation. Auditing: A Journal of Practice & Theory (September): 133-148.

Archival

Ahlawat, S.S., and J.D. Lowe. 2004. An Examination of Internal Auditor Objectivity: In-House versus Outsourcing. Auditing: A Journal of Practice & Theory (September): 149-160.

BDM Experiment

20

Coram, P., J. Ng, and D.R. Woodliff. 2004. The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure. Auditing: A Journal of Practice & Theory (September): 161-169.

BDM Experiment

Neal, T.L.; and R.R. Riley, Jr. 2004. Auditor Industry Specialist Research Design. Auditing: A Journal of Practice & Theory (September): 171-179.

Other

Anderson, U., K. Kadous, and L. Koonce. 2004. The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management-Provided Information. Auditing: A Journal of Practice & Theory (March): 11-27.

BDM Experiment

Reynolds, J.K., D.R. Deis, Jr., and J.R. Francis. 2004. Professional Service Fees and Auditor Objectivity. Auditing: A Journal of Practice & Theory (March): 29-52.

Archival

Muzatko, S.R., K.M. Johnstone, B.W. Mayhew, and L.E. Rittenberg. 2004. An Empirical Investigation of IPO Underpricing and the Change to the LLP Organization of Audit Firms. Auditing: A Journal of Practice & Theory (March): 53-67.

Archival

Abbott, L.J., S. Parker, G.F. Peters. 2004. Audit Committee Characteristics and Restatements. Auditing: A Journal of Practice & Theory (March): 69-87.

Archival

O'Reilly, D.M., R.A. Leitch, and D.H. Wedell. 2004. The Effects of Immediate Context on Auditors' Judgments of Loan Quality. Auditing: A Journal of Practice & Theory (March): 89-105.

BDM Experiment

Sankaraguruswamy, S., and J.S. Whisenant. 2004. An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons. Auditing: A Journal of Practice & Theory (March): 107-121.

Archival

Casterella, J.R.; J.R. Francis, B.L. Lewis, and P.L. Walker. 2004. Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing. Auditing: A Journal of Practice & Theory (March): 123-140.

Archival

Murthy, U.S., and D.S. Kerr. 2004. Comparing Audit Team Effectiveness via Alternative Modes of Computer-Mediated Communication. Auditing: A Journal of Practice & Theory (March): 141-152.

BDM Experiment

Gendron, Y., J. Bédard, and M. Gosselin. 2004 Getting Inside the Black Box: A Field Study of Practices in "Effective" Audit Committees. Auditing: A Journal of Practice & Theory (March): 153-171.

Other

Abbott, L.J.; S. Parker, G.F. Peters, and K. Raghunandan. 2003. The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal of Practice & Theory (September): 17-32.

Archival

21

Mayhew, B.W., and M.S. Wilkins. 2003. Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public. Auditing: A Journal of Practice & Theory (September): 33-52.

Archival

Geiger, M.A., and D.V. Rama. 2003. Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies. Auditing: A Journal of Practice & Theory (September): 53-69.

Archival

Balsam, S., J. Krishnan, and J.S. Yang. 2003.Auditor Industry Specialization and Earnings Quality. Auditing: A Journal of Practice & Theory (September): 71-97.

Archival

Jensen, K.L., and J.L. Payne. 2003. Management Trade-Offs of Internal Control and External Auditor Expertise. Auditing: A Journal of Practice & Theory (September): 99-119.

Archival

Haw, I.-M.G., K. Park, D. Qi, and W. Wu. 2003. Audit Qualification and Timing of Earnings Announcements: Evidence from China. Auditing: A Journal of Practice & Theory (September): 121-146.

Archival

Leitch, R.A., and Y. Chen. 2003. The Effectiveness of Expectation Models in Recognizing Error Patterns and Generating and Eliminating Hypotheses While Conducting Analytical Procedures. Auditing: A Journal of Practice & Theory (September): 147-170.

Archival

Hasan, M., P.J. Roebuck, and R. Simnett. 2003. An Investigation of Alternative Report Formats for Communicating Moderate Levels of Assurance. Auditing: A Journal of Practice & Theory (September): 171-187.


DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2003. Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective. Auditing: A Journal of Practice & Theory (September): 189-205.

BDM Experiment

Chang, C.J.; N.-C. R. Hwang. 2003. The Impact of Retention Incentives and Client Business Risks on Auditors' Decisions Involving Aggressive Reporting Practices. Auditing: A Journal of Practice & Theory (September): 207-218.

BDM Experiment

Green, W.J., and K.T. Trotman. 2003. An Examination of Different Performance Outcomes in an Analytical Procedures Task. Auditing: A Journal of Practice & Theory (September): 219-235.

BDM Experiment

Glover, S.M., D.F. Prawitt, J.J. Schultz Jr., and M.F. Zimbelman. 2003. A Test of Changes in Auditors' Fraud-Related Planning Judgments since the Issuance of SAS No. 82. Auditing: A Journal of Practice & Theory (September): 237-251.

BDM Experiment

22

Raghunandan, K., and D.V. Rama. 2003. Audit Committee Composition and Shareholder Actions: Evidence from Voting on Auditor Ratification. Auditing: A Journal of Practice & Theory (September): 253-263.

Archival

O'Donnell, E., and J.J. Schultz Jr. 2003. The Influence of Business-Process-Focused Audit Support Software on Analytical Procedures Judgments. Auditing: A Journal of Practice & Theory (September): 265-279.

Other

Chan, K.H., K.Z. Lin, and P. Lai Lan Mo. 2003. An Empirical Study on the Impact of Culture on Audit-Detected Accounting Errors. Auditing: A Journal of Practice & Theory (September): 281-295.

Archival

Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein. 2003. Factors Affecting Auditors' Assessments of Planning Materiality. Auditing: A Journal of Practice & Theory (September): 297-307.

Archival

Moreno, K., and S. Bhattacharjee. 2003. The Impact of Pressure from Potential Client Business Opportunities on the Judgments of Auditors across Professional Ranks. Auditing: A Journal of Practice & Theory (March): 13-28.

BDM Experiment

Ayers, S., and S.E. Kaplan. 2003. Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients. Auditing: A Journal of Practice & Theory (March): 29-46.

BDM Experiment

Thibodeau, J.C. 2003. The Development and Transferability of Task Knowledge. Auditing: A Journal of Practice & Theory (March): 47-68.

BDM Experiment

Almer, E.D., J.R. Cohen, and L.E. Single. 2003. Factors Affecting the Choice to Participate in Flexible Work Arrangements. Auditing: A Journal of Practice & Theory (March): 69-92.


Lee, H.Y., and V. Mande. 2003. The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-Big 6 Auditors. Auditing: A Journal of Practice & Theory (March): 93-108.

Archival

Krishnan, G.V. 2003. Audit Quality and the Pricing of Discretionary Accruals. Auditing: A Journal of Practice & Theory (March): 109-128.

Archival

Lindberg, D.L., and M.M. Maletta. 2003. An Examination of Memory Conjunction Errors in Multiple Client Audit Environments. Auditing: A Journal of Practice & Theory (March): 127-142.

BDM Experiment

Jenkins, J.G., and C.M. Haynes. 2003. The Persuasiveness of Client Preferences: An Investigation of the Impact of Preference Timing and Client Credibility. Auditing: A Journal of Practice & Theory (March): 143-154.

BDM Experiment

23

Raghunandan, K. 2003. Nonaudit Services and Shareholder Ratification of Auditors. Auditing: A Journal of Practice & Theory (March): 155-163.

Archival

McCracken, S.A. 2003. Auditors' Strategies to Protect Their Litigation Reputation: A Research Note. Auditing: A Journal of Practice & Theory (March): 165-180.

BDM Experiment

Whisenant, J.S., S. Sankaraguruswamy, and K. Raghunandan. 2003. Market Reactions to Disclosure of Reportable Events. Auditing: A Journal of Practice & Theory (March): 181-194.

Archival

Krogstad, JL., and G. Smith. 2003 Assessing the Influence of Auditing: A Journal of Practice & Theory: 1985-2000. Auditing: A Journal of Practice & Theory (March): 195-204.

Other

Clarkson, P.M., C. Emby, and V.W-S. Watt. 2002. Debiasing the Outcome Effect: The Role of Instructions in an Audit Litigation Setting. Auditing: A Journal of Practice & Theory (September): 7-20.

BDM Experiment

Bamber, E.M, and V.M. Venkataraman. 2002. Big 5 Auditors' Professional and Organizational Identification: Consistency or Conflict? Auditing: A Journal of Practice & Theory (September): 21-38.


Bedard, J.C., and L.E. Graham. 2002. The Effects of Decision Aid Orientation on Risk Factor Identification and Audit Test Planning. Auditing: A Journal of Practice & Theory (September): 39-56.

BDM Experiment

Cushing, B.E., and D.L. Gilbertson. 2002. Strategic Analysis of Securities Litigation against Independent Auditors. Auditing: A Journal of Practice & Theory (September): 57-80.

Analytical

Tan, H.-T., T.B.-P. Ng, and B.W.-Y. Mak. 2002. The Effects of Task Complexity on Auditors' Performance: The Impact of Accountability and Knowledge. Auditing: A Journal of Practice & Theory (September): 81-95.

BDM Experiment

Bell, T.B., J.C. Bedard, K.M. Johnstone, and E.F. Smith. 2002. KRis(sup)SM: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments. Auditing: A Journal of Practice & Theory (September): 97-113.

Other

Tuttle, B., M. Coller, and R.D. Plumlee. 2002. The Effect of Misstatements on Decisions of Financial Statement Users: An Experimental Investigation of Auditor Materiality Thresholds. Auditing: A Journal of Practice & Theory (March): 11-28.

BDM Experiment

Krishnan, J. 2002. The Timing and Information Content of Auditors' Exhibit Letters Relating to Auditor Changes. Auditing: A Journal of Practice & Theory (March): 29-46.

Archival

24

Johnstone, K.M., J.C. Bedard, and S.F. Biggs. 2002. Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives. Auditing: A Journal of Practice & Theory (March): 47-66.

BDM Experiment

Geiger, M.A., and K. Raghunandan. 2002. Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice & Theory (March): 67-78.

Archival

Krogstad, J.L., M.H. Taylor, and M.J. Stock. 2002. An Experimental Investigation of the Efficacy of Lawyers' Letters. Auditing: A Journal of Practice & Theory (March): 79-94.

BDM Experiment

Krishnamoorthy, G. 2002. A Multistage Approach To External Auditors' Evaluation of the Internal Audit Function. Auditing: A Journal of Practice & Theory (March): 95-124.

Analytical

Alles, M.G., A. Kogan, and M.A. Vasarhelyi. 2002. Feasibility and Economics of Continuous Assurance. Auditing: A Journal of Practice & Theory (March): 125-138.

Other

Elliott, R.K. 2002. Twenty-First Century Assurance. Auditing: A Journal of Practice & Theory (March): 139-146.

Other

Rezaee, Z., A. Sharbatoghlie, R. Elam, and P.L. McMickle. 2002. Continuous Auditing: Building Automated Auditing Capability. Auditing: A Journal of Practice & Theory (March): 147-163.

Other

Chen, C.J. P., S. Chen, and X. Su. 2001. Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China. Auditing: A Journal of Practice & Theory (September): 9-30.

Archival

DeZoort, F.T., and S.E. Salterio. 2001. The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments. Auditing: A Journal of Practice & Theory (September): 31-48.

BDM Experiment

Mayhew, B.W., J.W. Schatzberg, and G.R. Sevcik. 2001. The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity. Auditing: A Journal of Practice & Theory (September): 49-70.


Gul, F.A., and J.S.L. Tsui. 2001. Free Cash Flow, Debt Monitoring, and Audit Pricing: Further Evidence on the Role of Director Equity Ownership. Auditing: A Journal of Practice & Theory (September): 71-84.

Archival

Beaulieu, P.R. 2001. The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees. Auditing: A Journal of Practice & Theory (September): 85-110.

BDM Experiment

25

Senkow, D.W., M.D. Rennie, R.D. Rennie, and J.W. Wong. 2001. The Audit Retention Decision in the Face of Deregulation: Evidence from Large Private Canadian Corporations. Auditing: A Journal of Practice & Theory (September): 101-114.


Swanger, S.L., and E.G. Chewning Jr. 2001. The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence. Auditing: A Journal of Practice & Theory (September): 115-129.

BDM Experiment

Behn, B.K., S.E. Kaplan, and K.R. Krumwiede. 2001. Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans. Auditing: A Journal of Practice & Theory (March): 13-28.

Archival

Ettredge, M.L., D.B. Smith, and M.S. Stone. 2001. How Effective Is Joint Public and Private Monitoring? The Case of the AICPA Auditor Change Notification Letter. Auditing: A Journal of Practice & Theory (March): 29-44.

Archival

Kaplan, S.E., and S.M. Whitecotton. 2001. An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment. Auditing: A Journal of Practice & Theory (March): 45-80.

BDM Experiment

Messier Jr., W.F., S.J. Kachelmeier, and K.L. Jensen. 2001. An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance. Auditing: A Journal of Practice & Theory (March): 81-96.

BDM Experiment

Beasley, M.S., and K. Petroni. 2001. Board Independence and Audit-Firm Type. Auditing: A Journal of Practice & Theory (March): 97-114.

Archival

Menon, K., and D. Williams. 2001. Long-Term Trends in Audit Fees. Auditing: A Journal of Practice & Theory (March): 115-136.

Archival

Knechel, W.R., and J.L. Payne. 2001. Additional Evidence on Audit Report Lag. Auditing: A Journal of Practice & Theory (March): 137-146.


Wright, W.F. 2001. Task Experience as a Predictor of Superior Loan Loss Judgments. Auditing: A Journal of Practice & Theory (March): 147-156.

BDM Experiment

Engle, T.J., and J.E. Hunton. 2001. The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances. Auditing: A Journal of Practice & Theory (March): 157-168.

Other

Hall, T.W., T.L. Herron, B.J. Pierce, and T.J. Witt. 2001. The Effectiveness of Increasing Sample Size to Mitigate the Influence of Population Characteristics in Haphazard Sampling. Auditing: A Journal of Practice & Theory (March): 169-198.

BDM Experiment

26

Geiger, M.A., and K. Raghunandan. 2001. Bankruptcies, Audit Reports, and the Reform Act. Auditing: A Journal of Practice & Theory (March): 187-196.

Archival

Vafeas, N. 2001. On Audit Committee Appointments. Auditing: A Journal of Practice & Theory (March): 197-207.

Archival

Krishnan, J., and P.C. Schauer. 2000. The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector. Auditing: A Journal of Practice & Theory (Fall): 9-26.

Archival

Glover, S.M., J. Jiambalvo, and J. Kennedy. 2000. Analytical Procedures and Audit-Planning Decisions. Auditing: A Journal of Practice & Theory (Fall): 27-46.

BDM Experiment

Abbott, L.J., and S. Parker. 2000. Auditor Selection and Audit Committee Characteristics. Auditing: A Journal of Practice & Theory (Fall): 47-66.

Archival

Wright, M.E., and R.A. Davidson. 2000. The Effect of Auditor Attestation and Tolerance for Ambiguity on Commercial Lending Decisions. Auditing: A Journal of Practice & Theory (Fall): 67-82.

BDM Experiment

Curtis, M.B., and R.E. Viator. 2000. An Investigation of Multidimensional Knowledge Structure and Computer Auditor Performance. Auditing: A Journal of Practice & Theory (Fall): 83-104.

BDM Experiment

Dusenbury, R.B., J.L. Reimers, and S.W. Wheeler. 2000. The Audit Risk Model: An Empirical Test for Conditioned Dependencies among Assessed Component Risks. Auditing: A Journal of Practice & Theory (Fall): 105-118.

BDM Experiment

Messier Jr., W.F., and L. Austen. 2000. Inherent Risk and Control Risk Assessments: Evidence on the Effect of Pervasive and Specific Risk Factors. Auditing: A Journal of Practice & Theory (Fall): 119-132.

BDM Experiment

Cohen, J.R., and D. Hanno. 2000. Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments. Auditing: A Journal of Practice & Theory (Fall): 133-157.

BDM Experiment

Bamber, E.M., and R.R. Ramsay. 2000. The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers' Confidence. Auditing: A Journal of Practice & Theory (Fall): 147-158.

BDM Experiment

Henderson, B.C., and S.E. Kaplan. 2000. An Examination of Audit Report Lag for Banks: A Panel Data Approach. Auditing: A Journal of Practice & Theory (Fall): 159-174.

Archival

27

Winograd, B.N., J.S. Gerson, and B.L. Berlin. 2000. Audit Practices of PricewaterhouseCoopers. Auditing: A Journal of Practice & Theory (Fall): 175-182.

Other

Johnstone, K.M. 2000. Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation. Auditing: A Journal of Practice & Theory (Spring): 1-25.

BDM Experiment

Cohen, J.R., G. Krishnamoorthy, and A.M Wright. 2000. Evidence on the Effect of Financial and Nonfinancial Trends on Analytical Review. Auditing: A Journal of Practice & Theory (Spring): 27-48.

BDM Experiment

DeFond, M.L., J.R. Francis, and T.J Wong. 2000. Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory (Spring): 49-66.

Archival

Carcello, J.V., D.R. Hermanson, and H.F. Huss. 2000. Going-Concern Opinions: The Effects of Partner Compensation Plans and Client Size. Auditing: A Journal of Practice & Theory (Spring): 67-77.

Archival

Burgstahler, D., S.M. Glover, and J. Jiambalvo. 2000. Error Projection and Uncertainty in the Evaluation of Aggregate Error. Auditing: A Journal of Practice & Theory (Spring): 79-99.

BDM Experiment

Davis, E.B., S.J. Kennedy, and L.A. Maines. 2000. The Relation between Consensus and Accuracy in Low-to-Moderate Accuracy Tasks: An Auditing Example. Auditing: A Journal of Practice & Theory (Spring): 101-121

BDM Experiment

Wright, A.M., and J.C. Bedard. 2000. Decision Processes in Audit Evidential Planning: A Multistage Investigation. Auditing: A Journal of Practice & Theory (Spring): 123-143.

Other

Gillett, P.R., and R.P. Srivastava. 2000. Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence. Auditing: A Journal of Practice & Theory (Spring): 145-155.

Analytical

Walker, P.L., and J.R. Casterella. 2000. The Role of Auditee Profitability in Pricing New Audit Engagements. Auditing: A Journal of Practice & Theory (Spring): 157-167.

Archival

Bell, T.B., and J.V. Carcello. 2000. A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting. Auditing: A Journal of Practice & Theory (Spring): 169-184.

Archival

Lowe, D.J., M.A. Geiger, and K. Pany. 1999. The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 7-26.

BDM Experiment

28

Rittenberg, L.E. 1999. Discussion of: The Effects of Internal Audit Outsourcing on Perceived External Audit Independence. Auditing: A Journal of Practice & Theory (Supplement): 27-36.

Other

Ditner, C. 1999. Discussion of: The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 37-40.

Other

Lowe, D.J., M.A. Geiger, and K. Pany. 1999. Reply: The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 41-44.

Other

Arnold Sr., D.F., R.A. Bernardi, and P.E. Neidermeyer. 1999. The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: A Journal of Practice & Theory (Supplement): 45-73.


Thorne, L. 1999. Discussion of: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: A Journal of Practice & Theory (Supplement): 69-74.

Other

Jenkins, B. 1999. Discussion of: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: A Journal of Practice & Theory (Supplement): 75-78.

Other

Arnold Sr., D.F., R.A. Bernardi, and P.E. Neidermeyer. 1999. Reply: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: A Journal of Practice & Theory (Supplement): 79-84.

Other

Shafer, W.E., R.E. Morris, and A.A. Ketchand. 1999. The Effects of Formal Sanctions on Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 85-102.


Hirst, D.E. 1999. Discussion of: The Effects of Formal Sanctions on Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 103-108.

Other

Esdon, D. 1999. Discussion of: The Effects of Formal Sanctions on Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 109-112.

Other

Shafer, W.E., R.E. Morris, and A.A. Ketchand. 1999. Reply: The Effects of Formal Sanctions on Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 113-116.

Other

Gramling, A.A. External Auditors' Reliance on Work Performed by Internal Auditors: The Influence of Fee Pressure on This Reliance Decision. Auditing: A Journal of Practice & Theory (Supplement): 117-141.

BDM Experiment

29

Salterio, S.E. 1999. Discussion of: External Auditors' Reliance on Work Performed by Internal Auditors: The Influence of Fee Pressure on This Reliance Decision. Auditing: A Journal of Practice & Theory (Supplement): 137-142.

Other

McFadgen, D.N. 1999. Discussion of: External Auditors' Reliance on Work Performed by Internal Auditors: The Influence of Fee Pressure on This Reliance Decision. Auditing: A Journal of Practice & Theory (Supplement): 143-146.

Other

Boritz, J.E., P. Zhang. 1999. The Auditor's Objectivity under Negligence Liability System. Auditing: A Journal of Practice & Theory (Supplement): 147-166.

Analytical

Smieliauskas, W.J. 1999. Discussion of: The Auditor's Objectivity under Negligence Liability System. Auditing: A Journal of Practice & Theory (Supplement): 167-172.

Other

Boritz, J.E., and P. Zhang. 1999. Reply: The Auditor's Objectivity under a Negligence Liability System. Auditing: A Journal of Practice & Theory (Supplement): 173-175.

Other

Rosman, A.J., I. Seol, and S.F. Biggs. 1999. The Effect of Stage Development and Financial Health on Auditor Decision Behavior. Auditing: A Journal of Practice & Theory (Spring): 37-54.

BDM Experiment

Reimers, J.L., and M.G. Fennema. 1999. The Audit Review Process and Sensitivity to Information Source Objectivity. Auditing: A Journal of Practice & Theory (Spring): 117-123.

BDM Experiment

Raghunandan, K., and D.V. Rama. 1999. Auditor Resignations and the Market for Audit Services. Auditing: A Journal of Practice & Theory (Spring): 124-134.

Archival

Morris, R.E., and J.R. Strawser. 1999. An Examination of the Effect of CPA Firm Type on Bank Regulators' Closure Decisions. Auditing: A Journal of Practice & Theory (Fall): 142-157.

Archival

Mock, T.J., and A.M. Wright. 1999. Are Audit Program Plans Risk-Adjusted?. Auditing: A Journal of Practice & Theory (Spring): 55-74.

Archival

Krishnamoorthy, G., T.J. Mock, and M.T. Washington. 1999. A Comparative Evaluation of Belief Revison Models in Auditing. Auditing: A Journal of Practice & Theory (Fall): 104-126.

BDM Experiment

Houston, R.W. 1999. The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions. Auditing: A Journal of Practice & Theory (Fall): 70-86.

BDM Experiment

Hogan, C.E., and D.C. Jeter. 1999. Industry Specialization by Auditors. Auditing: A Journal of Practice & Theory (Spring): 1-17.

Archival

30

Haynes, C.M. 1999. Auditors' Evaluation of Evidence Obtained Through Management Inquiry: A Cascaded-Inference Approach. Auditing: A Journal of Practice & Theory (Fall): 87-103.

BDM Experiment

Gul, F.A. 1999. Audit Prices, Product Differentiation and Economic Equilibrium. Auditing: A Journal of Practice & Theory (Spring): 90-100.

Archival

Goodwin, J. 1999. The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgements. Auditing: A Journal of Practice & Theory (Fall): 1-16.

BDM Experiment

Gist, W.E., and R.A. Davidson. 1999. An Exploratory Study of the Influence of Client Factors on Audit Time Budget Variances. Auditing: A Journal of Practice & Theory (Spring): 101-116.

Archival

Francis, J.R., E.L. Maydew, and H. C. Sparks. 1999. The Role of Big 6 Auditors in the Credible Reporting of Accruals. Auditing: A Journal of Practice & Theory (Fall): 17-34.

Archival

Bierstaker, J.L., J.C. Bedard, and S.F. Biggs. 1999. The Role of Problem Representation Shifts on Auditor Decision Processes. Auditing: A Journal of Practice & Theory (Spring): 18-36.

BDM Experiment

Anderson, B.H., and M.J. Maletta. 1999. Primacy Effects and the Role of Risk in Auditor Belief-Revision Processes. Auditing: A Journal of Practice & Theory (Spring): 75-89.

BDM Experiment

Allen, R., M.S. Beasley, and B. Branson. 1999. Improving (Analytical) Procedures: A Case of Using Disaggregate Multilocation Data Auditing: A Journal of Practice & Theory (Fall): 127-141.

Other

Schultz, J.J., and K.L. Hooks. 1998. The Effect of Relationship and Reward on Report of Wrongdoing. Auditing: A Journal of Practice & Theory (Fall): 15-35.

BDM Experiment

Rudolph, H.R., and R.B. Welker. 1998. The Effects of Organizational Structure on Communication within Audit Teams. Auditing: A Journal of Practice & Theory (Fall): 1-14.


Newman, D.P., J. Park, and J.R. Smith. 1998. Allocating Internal Audit Resources to Minimize Detection Risk Due to Theft. Auditing: A Journal of Practice & Theory (Spring): 69.

Analytical

King, R.R., and R. Schwartz. 1998. Planning Assurance Services. Auditing: A Journal of Practice & Theory (Supplement): 9-36.


Haynes, C.M., J.G. Jenkins, and S.R. Nutt. 1998. The Relationship Between Client Advocacy and Audit Experience: An Exploratory Analysis. Auditing: A Journal of Practice & Theory (Fall): 88-104.

BDM Experiment

31

Havelka, D., S.G. Sutton, and V. Arnold. 1998. A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance. Auditing: A Journal of Practice & Theory (Supplement): 73-92.


Elder, R.J., and R.D. Allen. 1998. An Empirical Investigation of the Auditor’s Decision to Project Errors. Auditing: A Journal of Practice & Theory (Fall): 71-87.

Archival

Cullinan, C.P. 1998. Evidence of Non-Big 6 Market Specialization and Pricing power in a Niche Assurance Service Market. Auditing: A Journal of Practice & Theory (Supplement): 47-58.

Archival

Chewning, E.G., S.W. Wheeler, and K.C. Chan. 1998. Evidence on Auditor and Investor Materiality Thresholds Resulting form Equity-For-Debt Swaps. Auditing: A Journal of Practice & Theory (Spring): 39-53.

Archival

Bell, T.B., W.R. Knechel, J.L. Payne and J.J. Willingham. 1998. An Empirical Investigation of the Relationship Between the Computerization of Accounting Systems and the Incidence and Size of Audit Differences. Auditing: A Journal of Practice & Theory (Spring): 13-38.

Archival

Wright, W.F., and J.J. Willingham. 1997. A Computational Model of Loan Loss Judgments. Auditing: A Journal of Practice & Theory (Spring): 99-113.

Analytical

Wells, D.W., and M.L. Loudder. 1997. The Market Effects of Auditor Resignations. Auditing: A Journal of Practice & Theory (Spring): 138.

Archival

Tucker, R.R., and E.M. Matsumura. 1997. Second-Partner Review: An Experimental Economics Investigation. Auditing: A Journal of Practice & Theory (Spring): 79-99.


Rohrbach, K.J. 1997. Sample Size Determination Using the Augmented Variance Estimator. Auditing: A Journal of Practice & Theory (Spring): 124-137.

Other

Reckers, P.M.J., S.W. Wheeler, and B. Wong-On-Wing. 1997. A Competitive Examination of Auditor Premature Sign-Offs Using the Direct and the Randomized Response Methods. Auditing: A Journal of Practice & Theory (Spring): 69-78.


Marden, R.E., G.L. Holstrum, and S.L. Schneider. 1997. Control Environment Condition and the Interaction Between Control Risk, Account Type and Management’s Assertions. Auditing: A Journal of Practice & Theory (Spring): 51-68.

BDM Experiment

Green, B.P., and J.H. Choi. 1997. Assessing the Risk of management Fraud Through neural Network Technology. Auditing: A Journal of Practice & Theory (Spring): 14-29.

Other

32

Eining, M.M., D.R. Jones, and J.K. Loebbecke. 1997. Reliance on Decision Aids: An Examination of Auditors’ Assessment of Management Fraud. Auditing: A Journal of Practice & Theory (Fall): 1-19.

BDM Experiment

Dalton, D.R., J.W. Hill and R.J. Ramsay. 1997. Women as Managers and Partners: Context Specific Predictors of Turnover in International Public Accounting Firms. Auditing: A Journal of Practice & Theory (Spring): 29-50.


Carcello, J.V., D.R. Hermanson, and H. F. Huss. 1997. The Effect of SAS No. 59: How Treatment of the Transition Period Influences Results. Auditing: A Journal of Practice & Theory (Spring): 114-123.

Archival

Asare, S.K., and A.M. Wright. 1997. Evaluation of Competing Hypotheses in Auditing. Auditing: A Journal of Practice & Theory (Spring): 1-13.

BDM Experiment

Tuttle, B.M. 1996. Using Base Rate Frequency Perceptions to Diagnose Financial Statement Error Causes. Auditing: A Journal of Practice & Theory (Spring): 104-121.

BDM Experiment

Simunic, D.A., and M.T. Stein. 1996. The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence. Auditing: A Journal of Practice & Theory (Supplement): 119-134.

Archival

Otley, D.T., and B.J. Pierce. 1996. The Operation of Control Systems in Large Audit Firms. Auditing: A Journal of Practice & Theory (Fall): 65-84.


O’Donnell, E. 1996. Measuring Cognitive Effort During Analytical Review: A Process-Tracing Framework with Experimental Results. Auditing: A Journal of Practice & Theory (Supplement): 100-110.

BDM Experiment

McMullen, D.A. 1996. Audit Committee Performance: An Investigation of the Consequences Associated with Audit Committees. Auditing: A Journal of Practice & Theory (Spring): 87-103.

Archival

Malone, C.F., and R.W. Roberts. 1996. Factors Associated with the Incidence of Reduced Audit Quality Behaviors. Auditing: A Journal of Practice & Theory (Fall): 49-64.


Maletta, M., and A. Wright. 1996. Audit Evidence Planning: An Examination of Industry Error Characteristics. Auditing: A Journal of Practice & Theory (Spring): 71-86.

Archival

LaSalle, R.E., A. Anandarajan, and A.F. Miller. 1996. Going Concern Uncertainties: Disclaimer of Opinion Versus Unqualified Opinion with Modified Wording. Auditing: A Journal of Practice & Theory (Fall): 29-48.


33

Kwon, S.Y. 1996. The Impact of Competition within the Client’s Industry on the Auditor Selection Decision. Auditing: A Journal of Practice & Theory (Spring): 53-70.

Archival

Iyer, V.M., and G.S. Iyer. 1996. Effect of Big 8 Mergers on Audit Fees: Evidence from the United Kingdom. Auditing: A Journal of Practice & Theory (Fall): 123.

Archival

Grant, J., R. Bricker, and R. Shiptsova. 1996. Audit Quality and Professional Self-Regulation: A Social Dilemma Perspective and Laboratory Investigation. Auditing: A Journal of Practice & Theory (Spring): 142.


Fargher, N.L., and A.A. Gramling. 1996. A New Market for Attestation Services: The Performance Presentation Standards of the Association for Investment Management and Research. Auditing: A Journal of Practice & Theory (Supplement): 72-91.


Emby, C., and L.D. Etherington. 1996. Performance Evaluation of Auditors: Role Perceptions of Superiors and Subordinates. 1996. Auditing: A Journal of Practice & Theory (Fall): 99-109.


Elitzur, R.R., and H. Falk. 1996. Auctions for Audit Services and Low-Balling. Auditing: A Journal of Practice & Theory (Supplement): 41-59.

Analytical

Ehlen, C.R., and R.B. Welker. 1996. Procedural Fairness in the Peer and Quality Review Programs. Auditing: A Journal of Practice & Theory (Spring): 38-52.


Dusenbury, R., J.L. Reimers, and S. Wheeler. 1996. An Empirical Study of Belief-Based and Probability-Based Specification of Audit Risk. Auditing: A Journal of Practice & Theory (Fall): 12-28.

BDM Experiment

Davis, J.T. 1996. Experience and Auditor’s Selection of Relevant Information for Preliminary Control Risk Assessments. Auditing: A Journal of Practice & Theory (Spring): 16-37.

BDM Experiment

Cushing, B.E., and S.S. Ahlawat. 1996. Mitigation of Recency Bias in Audit Judgment: The Effect of Documentation. Auditing: A Journal of Practice & Theory (Fall): 110-122.

BDM Experiment

Caster, P., and K.V. Pinkus. 1996. An Empirical Test of Bentham's Theory of the Persuasiveness of Evidence. Auditing: A Journal of Practice & Theory (Supplement): 1-22.

BDM Experiment

Brozovsky, J.A., and R.D. Mautz. 1996. Exploring the Effects of Advertising on Audit Markets: A Laboratory Investigation. Auditing: A Journal of Practice & Theory (Fall): 1-11.

BDM Experiment

34

Brody, R.G., and S.E. Kaplan. 1996. Escalation of Commitment Among Internal Auditors. Auditing: A Journal of Practice & Theory (Spring): 1-15.

BDM Experiment

Brackney, K.S., and G.L. Helms. 1996. A Survey of Attestation Practices. Auditing: A Journal of Practice & Theory (Fall): 85-98.


Bamber, E.M., R.T. Watson, and M. Callahan-Hill. 1996. The Effects of Group Support System Technology on Audit Group Decision Making. Auditing: A Journal of Practice & Theory (Spring): 122-134.

BDM Experiment

Wright, W.F. 1995. Superior Loan Collectibility Judgments Given Graphical Displays. Auditing: A Journal of Practice & Theory (Fall): 144-155.

BDM Experiment

Walo, J.C. 1995. The Effects of Client Characteristics on Audit Scope. Auditing: A Journal of Practice & Theory (Spring): 115-124.

BDM Experiment

Sanders, G., A. Allen, and L. Korte. 1995. Municipal Audit Fees: Has Increased Competition Made A Difference? Auditing: A Journal of Practice & Theory (Spring): 105-114.

Archival

Robertson, J.C. 1995. A Constrained Cost-Minimization Model for Audit Sample Planning. Auditing: A Journal of Practice & Theory (Fall): 105-123.

Other

Raghunandan, K., and D.V. Rama. 1995. Auditor Reports for Companies in Financial Distress: Before and After SAS No. 59. Auditing: A Journal of Practice & Theory (Spring): 50-63.

Archival

Ponomon, L.A., and J.P. Wendell. 1995. Judgmental Versus Random Sampling in Auditing: An Experimental Investigation. Auditing: A Journal of Practice & Theory (Fall): 17-34.

BDM Experiment

Nogler, G.E. 1995. The Resolution of Auditor Going Concern Opinions. Auditing: A Journal of Practice & Theory (Fall): 54-73.

Archival

Nelson, M.K. 1995. Strategies of Auditors: Evaluation of Sample Results. Auditing: A Journal of Practice & Theory (Spring): 34-49.

BDM Experiment

Moreland, K.A. 1995. Criticisms of Auditors and the Association Between Earnings and Returns of Client Firms. Auditing: A Journal of Practice & Theory (Spring): 94-104.

Archival

Kaplan, S.E. 1995. An Examination of Auditors’ Reporting Intentions Upon Discovery of Procedures prematurely Signed-Off. Auditing: A Journal of Practice & Theory (Fall): 90-104.

BDM Experiment

Kalbers, L.P., and T.J. Fogarty. 1995. Professionalism and Its Consequences: A study of Internal Auditors. Auditing: A Journal of Practice & Theory (Spring): 64-86.


35

Johnstone, D.J. 1995. Statistically Incoherent Hypothesis Testing in Auditing. Auditing: A Journal of Practice & Theory (Fall): 156-175.

Other

Johnson, E.N., K.B. Walker, and E. Westergaard. 1995. Supplier Concentration and Pricing of Audit Services in New Zealand. Auditing: A Journal of Practice & Theory (Fall): 74-89.

Archival

File, R.G., and B.H. Ward. 1995. Improving the Results of Second Request Confirmation Procedures. Auditing: A Journal of Practice & Theory (Spring): 87-93.

BDM Experiment

Edwards, W. 1995. Number Magic, Auditing Acid and Materiality – A challenge for Auditing Research. Auditing: A Journal of Practice & Theory (Fall): 176-187.

Other

Colbert, G.J., and T.B. O’Keefe. 1995. Compliance with GAAS Reporting Standards: Evidence from a Positive Enforcement Program. Auditing: A Journal of Practice & Theory (Fall): 1-16.

Archival

Chaney, P.K., D.C. Jeter, and P. Erickson-Shaw. 1995. Direct Solicitation and Large Audit Firm Dominance in the Audit Market. Auditing: A Journal of Practice & Theory (Spring): 19-33.

Archival

Carcello, J.V., D.R. Hermanson, and H.F. Huss. 1995. Temporal Changes in Bankruptcy-Related Reporting. Auditing: A Journal of Practice & Theory (Fall): 133-143.

Archival

Asare, S.K., and R.A. Davidson. 1995. Expectation of Errors in Unaudited Book values: The Effect of Control Procedures and Financial Condition. Auditing: A Journal of Practice & Theory (Spring): 1-18.

BDM Experiment

Anderson, U., and L. Koonce. 1995. Explanation as a Method for Evaluating Client-Suggested Causes in Analytical Procedures. Auditing: A Journal of Practice & Theory (Fall): 124-132.

BDM Experiment

Stein, M.T., D.A. Simunic, and T.B. O’Keefe. 1994. Reply. Industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 151-152.

Other

Kao, J.L. 1994. Discussion of industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 146-150.

Other

Murphy, W.J. 1994. Discussion of industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 143-145.

Other

Stein, M.T., D.A. Simunic, and T.B. O’Keefe. 1994. Industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 128-142.

Archival

36

Emby, C. 1994. Reply. Framing and presentation mode effects in professional judgment: Auditors’ internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 124-127.

Other

Bédard, J. 1994. Discussion of framing and presentation mode effects in professional judgment: Auditors’ internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 119-123.

Other

Barr, R. 1994. Discussion of framing and presentation mode effects in professional judgment: Auditors’ internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 116-118.

Other

Emby, C. 1994. Framing and presentation mode effects in professional judgment: Auditors’ internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 102-115.

BDM Experiment

Bernardi, R. 1994. Reply. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 97-101.

Other

Pincus, K.V. 1994. Discussion of fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 90-96.

Other

Davidson, A.S. 1994. Discussion of fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 85-89.

Other

Bernardi, R. 1994. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 68-84.

BDM Experiment

Schatzberg, J.W. 1994. Reply. A new examination of auditor “low ball” pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 65-67.

Other

Church, B.K. 1994. Discussion of a new examination of auditor “low ball” pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 60-64.

Other

Blewett, K.A. 1994. Discussion of a new examination of auditor “low ball” pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 56-59.

Other

Schatzberg, J.W. 1994. A new examination of auditor “low ball” pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 33-55.


37

Stone, D.N. and Dilla, W.N. 1994. Reply. When numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 29-32.

Other

Rennie, M. 1994. Discussion of when numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 24-28.

Other

McFadgen, D.N. 1994. Discussion of when numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 20-23.

Other

Stone, D.N. and W.N. Dilla. 1994. When numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 1-19.

BDM Experiment

Ponemon, L. 1994. Comment. Whistle-blowing as an internal control mechanism: Individual and organizational considerations. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 118-130.

Other

Hooks, K.L., S.E. Kaplan, and J.J. Schultz, Jr. 1994. Enhancing communication to assist in fraud prevention and detection. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 88-117.

Other

Greenspan, J.W., D.C. Burns, and S. Lightle. 1994. Gauging the internal auditor’s responsibility: The case of a tender offer. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 77-87.

BDM Experiment

Ameen, E.C. and J.R. Strawser. 1994. Investigating the use of analytical procedures: An update and extension. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 69-76.


Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 56-68.

BDM Experiment

O’Keefe, T.B., R.D. King, and K.M. Gaver. 1994. Audit fees, industry specialization, and compliance with GAAS reporting standards. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 41-55.

Archival

Gist,W.E. 1994. Empirical evidence on the effect of audit structure on audit pricing. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 25-40.

Archival

38

Dzeng, S.C. 1994. A comparison of analytical procedure expectation models using both aggregate and disaggregate data. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 1-25.

Other

Kinney, W.R., Jr. and R.D. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 149-156.

Archival

Anderson, U., L. Koonce, and G. Marchant. 1994. The effects of source-competence information and its timing on auditors’ performance of analytical procedures. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 137-148.

BDM Experiment

Amer, T., K. Hackenbrack, and M. Nelson. 1994. Between-auditor differences in the interpretation of probability phrases. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 126-136.

BDM Experiment

Allen, A.C. 1994. The effect of large-firm audits on municipal bond rating decisions. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 115-125.

Archival

Hooks, K.L., S.J. Cheramy, and T.L. Sincich. 1994. Methods used by Big 6 partners in practice development. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 101-114.


Bell, T. and W.R. Knechel. 1994. Empirical analyses of errors discovered in audits of property and casualty insurers. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 84-100.

Archival

Bedard, J.C. and L.E. Graham, Jr. 1994. Auditors’ knowledge organization: Observations from audit practice and their implications. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 73-83.

Other

Messier, W.F., Jr. and R.M. Tubbs. 1994. Recency effects in belief revision: The impact of audit experience and the review process. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 57-72.

BDM Experiment

Johnson, E.N. 1994. Auditor memory for audit evidence: Effects of group assistance, time delay, and memory task. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 36-56.

BDM Experiment

Frost, C.A. 1994. Uncertainty-modified audit reports and future earnings. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 22-35.

Archival

Frederick, D.M., V.B. Heiman-Hoffman, and R. Libby. 1994. The structure of auditors’ knowledge of financial statement errors. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 1-21.

BDM Experiment

39

Vasarhelyi, M.A. 1993. Discussion of automated dynamic audit programme tailoring: An expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 190-193.

Other

Gillett, P. 1993. Automated dynamic audit programme tailoring: An expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 173-189.

Other

Loebbecke, J.K. 1993. Discussion of aggregation of evidence in auditing: A likelihood perspective. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 167-172.

Other

Krishnamoorthy, G. 1993. Discussion of aggregation of evidence in auditing: A likelihood perspective. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 161-166.

Other

Dutta, S.K. and R.P. Srivastava. 1993. Aggregation of evidence in auditing: A likelihood perspective. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 137-160.

Other

Houghton, C.W. 1993. Discussion of modeling internal controls and their evaluation. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 135-136.

Other

Abdolmohammadi, M. 1993. Discussion of modeling internal controls and their evaluation. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 130-134.

Other

Gadh, V., R. Krishnan, and J. Peters. 1993. Modeling internal controls and their evaluation. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 113-129.

Other

Biggs, S.F., M. Selfridge, and G.R. Krupka. 1993. Reply. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 110-112.

Other

O’Leary, D.E. 1993. Discussion of a computational model of auditor knowledge and reasoning processes in the going-concern judgment. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 103-110.

Other

Lewis, B.L., 1993. Discussion of a computational model of auditor knowledge and reasoning processes in the going-concern judgment. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 100-102.

Other

Biggs, S.F, M. Selfridge, and G. Krupka. 1993. A computational model of auditor knowledge and reasoning processes in the going-concern judgment. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 82-99.

Other

40

Wright, W.F. 1993. Discussion of a cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 79-81.

Other

Walker, N. 1993. Discussion of a cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 77-78.

Other

Koonce, L. 1993. A cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 57-76.

Other

Shanteau, J. 1993. Discussion of expertise in auditing. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 51-56.

Other

Graham, L. 1993. Discussion of expertise in auditing. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 46-50.

Other

Bédard, J. and Chi, M.T.H. 1993. Expertise in auditing. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 21-45.

Other

Edwards, W. 1993. Discussion of a review of the audit judgment symposium: 1983-1992. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 17-20.

Other

Mock, T.J., P.R. Watkins, P. Caster, and K. Pincus. 1993. A review of the audit judgment symposium: 1983-1992. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 3-16.

Other

Sullivan, J.B. 1993. The impact of auditing research on auditing practice. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 1-2.

Other

Krull, G., Jr., P.M.J. Reckers, and B. Wong-On-Wing. 1993. The effect of experience, fraudulent signals and information presentation order on auditors’ beliefs. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 143-152.

BDM Experiment

Kinney, W.R., Jr. and L.S. McDaniel. 1993. Audit delay for firms correcting quarterly earnings. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 135-142.

Archival

Wendell, J.P. and Schmee, J. 1993. Audit-specific calibration of a sample evaluation method using computer modeling. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 121-134.

Other

Wendell, J.P. 1993. An approach for calculating probabilities for tests of controls using an electronic spreadsheet. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 116-120.

Other

McCabe, R.K., A.D. Luzi, and T. Brennan. 1993. Managing partners’ perceptions of peer review. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 108-115.


41

Cox, C.T. and H. Wichmann, Jr. 1993. The perceived quality of internal control systems and reports for state and local government. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 98-107.


Rohrbach, K.J. 1993. Variance augmentation to achieve nominal coverage probability in sampling from audit populations. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 79-97.

Other

Reimers, J., S. Wheeler, and R. Dusenbury. 1993. The effect of response mode on auditors’ control risk assessments. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 62-78.

BDM Experiment

Mock, T.J., and A. Wright. 1993. An exploratory study of auditors’ evidential planning judgments. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 39-61.


Dhaliwal, D.S., J.W. Schatzberg, and M.A. Trombley. 1993. An analysis of the economic factors related to auditor-client disagreements preceding auditor changes. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 22-38.

Archival

Chang, A., A.D. Bailey, Jr., and A.B. Whinston. 1993. Multi-auditor decision making on internal control system reliability: A default reasoning approach. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 1-21.

Other

Hackenbrack, K. 1993. The effect of experience with different sized clients on auditor evaluations of fraudulent financial reporting indicators. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 99-110.

BDM Experiment

Copley, P.A. and M.S. Doucet. 1993. The impact of competition on the quality of governmental audits. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 88-98.


Barefield, R.M., J.J. Gaver, and T.B. O’Keefe. 1993. Additional evidence on the economics of attest: Extending results from the audit market to the market for compilations and reviews. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 74-87.

Archival

Anderson, D., D. Stokes, and I. Zimmer. 1993. Corporate takeovers and auditor switching. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 65-73.

Archival

Whittington, R. and L. Margheim. 1993. The effects of risk, materiality, and assertion subjectivity on external auditors’ reliance on internal auditors. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 50-64.

BDM Experiment

42

Kalbers, L.P. and T.J. Fogarty. 1993. Audit committee effectiveness: An empirical investigation of the contribution of power. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 24-49.


Bamber, E.M., L.S. Bamber, and M.P. Schoderbek. 1993. Audit structure and other determinants of audit report lag: An empirical analysis. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 1-23.

Archival

Lea, R.B., S.J. Adams, and R.F. Boykin. 1992. Reply. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 194-197.

Other

Aldersley, S.J. 1992. Discussion of modeling of the audit risk assessment process at the assertion level within an account balance. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 187-193.

Other

Smieliauskas, W. 1992. Discussion of modeling of the audit risk assessment process at the assertion level within an account balance. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 180-186.

Other

Lea, R.B., S.J. Adams, and R.F. Boykin. 1992. Modeling of the audit risk assessment process at the assertion level within an account balance. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 152-179.

Other

Messier, W.F., Jr. and W.C. Quilliam. 1992. Reply. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 149-151.

Other

Craig, D. 1992. Discussion of the effect of accountability on judgment: Development of hypotheses for auditing. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 146-148.

Other

Hirst, D.E. 1992. Discussion of the effect of accountability on judgment: Development of hypotheses for auditing. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 139-145.

Other

Messier, W.F., Jr. and W.C. Quilliam. 1992. The effect of accountability on judgment: Development of hypotheses for auditing. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 123-138.

Other

Wallace, W.A. 1992. Reply. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 116-122.

Other

Cherry, P.G. 1992. Discussion of whose power prevails in disclosure practices? Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 112-115.

Other

Rich, J. and I. Solomon. 1992. Discussion of whose power prevails in disclosure practices? Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 106-111.

Other

43

Wallace, W.A. 1992. Whose power prevails in disclosure practices? Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 79-105.

Archival

Lampe, J.C. and D.W. Finn. 1992. Reply. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 73-78.

Other

O’Malley, P.L. 1992. Discussion of a model of auditors’ ethical decision processes. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 67-72.

Other

Gaa, J.C. 1992. Discussion of a model of auditors’ ethical decision processes. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 60-66.

Other

Lampe, J.C. and D.W. Finn. 1992. A model of auditors’ ethical decision processes. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 31-59.

BDM Experiment

Boritz, J.E. 1992. Discussion of expert and novice problem-solving behavior in audit planning. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 21-30.

Other

Bédard, J. and T.J. Mock. 1992. Expert and novice problem-solving behavior in audit planning. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 1-20.

BDM Experiment

Gibbins, M. 1992. Deception: A tricky issue for behavioral research in accounting and auditing. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 113-126.

Other

Dopuch, N. 1992. Another perspective on the use of deception in auditing experiments. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 109-112.

Other

Lord, A.T. 1992. Pressure: A methodological consideration for behavioral research in auditing. Auditing: A Journal of Practice & Theory (Vol. 11, No. 2, Fall): 89-108.

BDM Experiment

Lorek, K.S., B.C. Branson, and R.C. Icerman. 1992. On the use of time-series models as analytical procedures. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 66-88.

Archival

Kaplan, S.E., C. Moeckel, and J.D. Williams. 1992. Auditors’ hypothesis plausibility assessments in analytical review setting. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 50-65.

BDM Experiment

Chen, K. and B.K. Church. 1992. Default on debt obligations and the issuance of going-concern opinions. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 30-49.

Archival

44

Boritz, J.E. and A.K.P.Wensley. 1992. Evaluating expert systems with complex outputs: The case of audit planning. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 14-29.

Other

Anderson, J.C., S.E. Kaplan, and P.M.J. Reckers. 1992. The effects of output interference on analytical procedures judgments. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 1-13.

BDM Experiment

Mittelstaedt, H.F., P.R. Regier, E.G. Chewning, and K. Pany. 1992. Do consistency modifications provide information to equity markets? Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 83-98.

Archival

Loudder, M.L., I.K. Khurana, R.B. Sawyers, C. Cordery, C. Johnson, J. Lowe, and R. Wunderle. 1992. The information content of audit qualifications. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 69-82.

Archival

Davis, L.R. and D.T. Simon. 1992. The impact of SEC disciplinary actions on audit fees. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 58-68.


Roussey, R.S. 1992. Auditing environmental liabilities. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 47-57.

Other

Wilson, A.C. 1992. The effect of autocorrelation on regression-based model efficiency and effectiveness in analytical review. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 32-46.

Other

DeFond, M.L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 16-31.

Archival

Carcello, J.V., R.H. Hermanson, and N.T. McGrath. 1992. Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 1-15.


Smith, G. and J.L. Krogstad. 1991. Sources and uses of Auditing: A Journal of Practice and Theory’s literature: The first decade. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 84-97.

Other

Ponemon, LA. and A.G. Schick. 1991. Financially distressed companies and auditor perceptions of the twelve characteristics of decline. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 70-83.


Fields, L.P. and M.S. Wilkins. 1991. The information content of withdrawn audit qualifications: New evidence on the value of “subject-to” opinions. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall) 62-69.

Archival

45

Miltz, D., G.J. Calomme, and M. Willekens. 1991. A risk-based allocation of internal audit time: A case study. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 49-61.

Other

Peek, L.E., J. Neter, and C. Warren. 1991. AICPA nonstatistical audit sampling guidelines: A simulation. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 33-48.

Other

Huss, H.F. and F.A. Jacobs. 1991. Risk containment: Exploring auditor decisions in the engagement process. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 16-32.

Other

Arnold, D.F., Sr. and L.A. Ponemon. 1991. Internal auditors’ perceptions of whistle-blowing and the influence of moral reasoning: An experiment. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 1-15.

BDM Experiment

Dhaval, D.G. 1991. A note on a variable error rate model in compliance testing. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 159-166.

Other

Wright, D.W. 1991. Augmenting a sample selected with probabilities proportional to size. Auditing: A Journal of Practice & Theory (Vol. 10, No. 1, Spring): 145-158.

Analytical

Mayper, A.G. and N.D. Addy, Jr. 1991. The reliability of the disclosure of auditor changes by the public accounting report. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 136-144.

Archival

Strawser, J.R. 1991. Examination of the effect of risk model components on perceived audit risk. Auditing: A Journal of Practice & Theory (Vol. 10, No. 1, Spring): 126-135.

BDM Experiment

Vasarhelyi, M.A. and F.B. Halper. 1991. The continuous audit of online systems. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 110-125.

Other

Lambert, J.C., S.J. Lambert, III, and T.G. Calderon. 1991. Communication between successor and predecessor auditors. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 97-109.


Graham, L.E., J. Damens, and G.Van Ness. 1991. Developing risk advisor: An expert system for risk identification. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 69-96.

Other

Wallace,W.A. 1991. Peer review filings and their implications in evaluating self-regulation. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 53-68.

Archival

46

Knapp, M.C. 1991. Factors that audit committee members use as surrogates for audit quality. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 35-52.

BDM Experiment

Icerman, R.C. and W.A. Hillison. 1991. Disposition of audit-detected errors: Some evidence on evaluative materiality. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 22-34.


Houghton, C.W. and J.A. Fogarty. 1991. Inherent risk. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 1-21.


Yoon, S.S. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 283-284.

Other

Nachmann, G. 1990. Discussion of the auditor’s off-equilibrium behaviors. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 279-282.

Other

Scott, W.R. 1990. Discussion of the auditor’s off-equilibrium behaviors. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 276-278.

Other

Yoon, S.S. 1990. The auditor’s off-equilibrium behaviors. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 253-275.

Analytical

Moore, G. and J. Ronen. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 249-252.

Other

Simunic, D.A. 1990. Discussion of external audit and asymmetric information. Auditing: A Journal of Practice & Theory. (Vol. 9, Supplement): 243-248.

Other

Moore, G. and J. Ronen. 1990. External audit and asymmetric information. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 234-242.

Analytical

Fisher, M.H. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 231-233.

Other

Jackson, P.D. 1990. Discussion of the effects of reporting auditor materiality levels publicly, privately, or not at all in an experimental markets setting. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 227-230.

Other

Uecker, W.C. 1990. Discussion of the effects of reporting auditor materiality levels publicly, privately, or not at all in an experimental markets setting. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 224-226.

Other

47

Fisher, M.H. 1990. The effects of reporting auditor materiality levels publicly, privately, or not at all in an experimental markets setting. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 184-223.


Smieliauskas, W. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 176-183.

Other

Beck, P.J., D.M. Roberts, and I. Solomon. 1990. Discussion of a reevaluation of the positive testing approach in auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 167-175.

Other

Smieliauskas, W. 1990. A reevaluation of the positive testing approach in auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 149-166.

Analytical

Shafer, G. and R. Srivastava. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 146-148.

Other

Gardner, S.M. 1990. Discussion of the bayesian and belief-function formalisms: A general perspective for auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 142-145.

Other

Chesley, G.R. 1990. Discussion of the bayesian and belief-function formalisms: A general perspective for auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 138-141.

Other

Shafer, G. and R. Srivastava. 1990. The bayesian and belief-function formalisms: A general perspective for auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 110-137.

Other

Boritz, J.E. and A.K.P. Wensley. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement) 103-109.

Other

Aldersley, S.J. 1990. Discussion of structuring the assessment of audit evidence-an expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 95-102.

Other

Bailey, A.D. Jr. 1990. Discussion of structuring the assessment of audit evidence-an expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 88-94.

Other

Boritz, J. E. and A.K.P. Wensley. 1990. Structuring the assessment of audit evidence-an expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 49-87.

Other

Kreutzfeldt, R.W. and W.A. Wallace. 1990. Reply and extension. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 33-48.

Other

48

Bédard, J. 1990. Discussion of control risk assessments: Do they relate to errors? Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 27-32.

Other

Kreutzfeldt, R.W. and W.A. Wallace. 1990. Control risk assessments: Do they relate to errors? Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 1-26.

Archival

Chan, H. and W. Smieliauskas. 1990. Further tests of the modified moment bound in audit sampling of accounting populations. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 167-182.

Other

Pincus, K. 1990. Auditor individual differences and fairness of presentation judgments. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 150-166.

BDM Experiment

Harrell, A. and A. Wright. 1990. Empirical evidence on the validity and reliability of behaviorally anchored rating scales for auditors. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 134-149.


Harper, R.M., J.R. Strawser, and K. Tang. 1990. Establishing investigation thresholds for preliminary analytical procedures. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 115-133.

Other

Biddle, G.C., C.M. Bruton, and A.F. Siegel. 1990. Computer-intensive methods in auditing: bootstrap difference and ratio estimation. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 92-114.

Other

Caster, P. 1990. An empirical study of accounts receivable confirmations as audit evidence. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 75-91.

BDM Experiment

Haskins, M.E. and D.D. Williams. 1990. A contingent model of intra-big eight auditor changes. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 55-74.

Archival

Mutchler, J.F. and D.D. Williams. 1990. The relationship between audit technology, client risk profiles, and the going-concern opinion decision. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 39-54.

Archival

Brown, C.E. and I. Solomon. 1990. Auditor configural information processing in control risk assessment. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 17-38.

BDM Experiment

Felix, W.L., R.A. Grimlund, F.J. Koster, and R.S. Roussey. 1990. Arthur Andersen’s new monetary unit sampling approach. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 1-16.

Other

Sennetti, J.T. 1990. Toward a more consistent model for audit risk. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 103-112.

Other

49

Rasch, R.H. and A. Harrell. 1990. The impact of personal characteristics on the turnover behavior of accounting professionals. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 90-102.


Waggoner, J.B. 1990. Auditor detection rates in an internal control test. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 77-89.

BDM Experiment

Turpen, R.A. 1990. Differential pricing on auditors’ initial engagements: Further evidence. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 60-76.

Archival

Wilson, T.E. Jr. and R.A. Grimlund. 1990. An examination of the importance of an auditor’s reputation. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 43-59.

Archival

Kelley, T. and L. Margheim. 1990. The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 21-42.


Pincus, K. 1990. Audit judgment consensus: A model for dichotomous decisions. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 1-20.

Other

Tomczyk S. and W. Read. 1989. Direct measurement of supplier concentration in the market for audit services. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 98-106.

Archival

Kelly, A.S. and L. Mohrweis. 1989. Bankers’ and investors’ perceptions of the auditor’s role in financial statement reporting: The impact of SAS No. 58. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 87-97.

BDM Experiment

Mayper, A.G., M.S. Doucet, and C.S. Warren. 1989. Auditors’ materiality judgments of internal accounting control weaknesses. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 72-86.

BDM Experiment

Bedard, J.C. 1989. An archival investigation of audit program planning. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 57-71.

Archival

Yardley, J.A. 1989. Lenders’ and CPAs’ perceptions of the assurance provided by prescribed procedures. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 41-56.

BDM Experiment

Eichenseher, J.W., M. Hagigi, and D. Shields. 1989. Market reaction to auditor changes by OTC companies. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 29-40.

Archival

Loebbecke, J.K., M.M. Eining, and J.J. Willingham. 1989. Auditors’ experience with material irregularities: Frequency, nature, and detectability. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 1-28.


50

Chow, C.W. 1989. Discussion of the use of experimental markets in auditing research: Some initial findings. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 128-136.

Other

Dopuch, N., R. King, and D. Wallin. 1989. The use of experimental markets in auditing research: Some initial findings. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 98-127.


Aldersley, S.J. 1989. Discussion of achieved audit risk and the audit outcome space. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 85-97.

Other

Kinney, W., Jr. 1989. Achieved audit risk and the audit outcome space. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 67-84.

Other

Antle, R. 1989. Discussion of error rates, detection rates, and payoff functions in auditing. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 64-66.

Other

Newman, P. and J. Noel. 1989. Error rates, detection rates, and payoff functions in auditing. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 50-63.

Analytical

Newton, J.D. and R. H. Ashton. 1989. A reply. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 48-49.

Other

Cushing, B.E. 1989. Discussion of the association between audit technology and audit delay. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 38-47.

Other

Newton, J.D. and R. H. Ashton. 1989. The association between audit technology and audit delay. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 22-37.

Archival

Waller, W.S. 1989. Discussion of the auditor’s assessment of the competence and integrity of auditee personnel. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 17-21.

Other

Anderson, U. and G. Marchant. 1989. The auditor’s assessment of the competence and integrity of auditee personnel. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 1-16.

BDM Experiment

Smith, G., and J.L. Krogstad. 1988. A taxonomy of content and citations in Auditing: A Journal of Practice & Theory. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 108-117.

Other

Knechel, W.R. 1988. The effectiveness of nonstatistical analytical review procedures used as substantive audit tests. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 87-107.

Other

51

Lovata, L.M. 1988. The utilization of generalized audit software. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 72-86.


Palmrose, Z. 1988. Public accounting firms and the acquisition of nonaudit services by public and closely-held companies. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 63-71.

Archival

Grimlund, R.A., and M.S. Schroeder. 1988. On the current use of the stringer method of MUS: Some new directions. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 53-62.


Rebele, J.E., J.A. Heintz, and G.E. Briden. 1988. Independent auditor sensitivity to evidence reliability. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 43-52.

BDM Experiment

Anderson, U., and R.A. Young. 1988. Internal audit planning in an interactive environment. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 23-42.

Analytical

Walker, N.R., and L.T. Pierce. 1988. The Price Waterhouse audit: A state of the art approach. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 1-22.

Archival

Imhoff, E.A. 1988. A comparison of analysts’ accounting quality judgments among CPA firms’ clients. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 182-191.


Daniel, S.J. 1988. Some empirical evidence about the assessment of audit risk in practice. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 174-181.

BDM Experiment

Wyer, J.C., G.T. White, and E.C. Janson. 1988. Audits of public companies by smaller CPA firms: Clients, reports, and quality. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 164-173.

Archival

Coglitore, F., and R.G. Berryman. 1988. Analytical procedures: A defensive necessity. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 150-163.

Archival

Bamber, E.M., L.S. Bamber, and J.H. Bylinski. 1988. A descriptive study of audit managers’ working paper review. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 137-149.

BDM Experiment

Ko, C., C.J. Nachtsheim, G.L. Duke, and A.D. Bailey, Jnr. 1988. On the robustness of model-based sampling in auditing. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 119-136.

Other

52

Harrell, A., and R. Eickhoff. 1988 Auditors’ influence-orientation and their affective responses to the “Big Eight” work environment. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 105-118.


Grimlund, R.A. 1988. Sample size planning for the moment method of MUS: Incorporating audit judgments. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 77-104.

Other

Gerlach, J.H. 1988. A model for testing the reliability of computer programs and EDP management: Internal control implications. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 61-76.

Other

Felix, W.L., and M.S. Niles. 1988. Research in internal control evaluation. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 43-60.

Other

Ettredge, M., P.B. Shane, and D.B. Smith. 1988. Audit firm size and the association between reported earnings and security returns. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 29-42.

Archival

Blocher, E., and J.C. Cooper. 1988. A study of auditors’ analytical review performance. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 1-28.

BDM Experiment

Mozier, P., and S. Turley. 1987. Surrogates for audit fees in concentration studies. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 118-123.

Archival

Marks, B.R., and K.K. Raman. 1987. Some additional evidence on the determinants of state audit budgets. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 106-117.

Archival

Messier, W.F., and J.V. Hansen. 1987. Expert systems in auditing: The state of the art. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 94-105.

Archival

Smith, V.L., J. Schatzberg, and W.S. Waller. 1987. Experimental economics and auditing. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 71-93.

Other

Roshwalb, A., R.L. Wright, and J. Godfrey. 1987. A new approach for stratified sampling in inventory cost estimation. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 54-70.

Other

Pany, K., and P.M.J. Reckers. 1987. Within- vs. between-subjects experimental designs: A study of demand effects. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 39-53.

BDM Experiment

53

Nair, R.D., and L.E. Rittenberg. 1987. Messages perceived from audit, review, and compilation reports: Extension to more diverse groups. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 15-38.

BDM Experiment

Farmer, T.A., L.E. Rittenberg, and G.M. Trompeter. 1987. An investigation of the impact of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 1-14.

BDM Experiment

Danos, P., D.L. Holt, and A.D. Bailey. 1987. The interaction of science and attestation standard formation. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 134-149.

Other

Chow, C.W., A.H. McNamee, and R.D. Plumlee. 1987. Practitioners’ perceptions of audit step difficulty and criticalness: Implications for audit research. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 123-133.


Sumners, G.E., R.A. White, and R.J. Clay. 1987. The use of engagement letters in audit, review, and compilation engagements: An empirical study. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 116-122.


Jennings, M., D.C. Kneer, and P.M.J. Reckers. 1987. A reexamination of the concept of materiality: Views of the auditors, users, and officers of the court. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 104-115.

BDM Experiment

Palmrose, Z. 1987. Litigation and independent auditors: The role of business failures and management fraud. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 90-103.

Archival

Loebbecke, J.K., and P.J. Steinbart. 1987. An investigation of the use of preliminary analytical review to provide substantive audit evidence. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 74-89.

Archival

Kinney, W.R. 1987. Attention-directing analytical review using accounting ratios: A case study. Auditing: A Journal of Practice & Theory (Vol. 6, No. 2, Spring): 59-73.

Other

Kim, H.S., J. Neter, and J.T. Godfrey. 1987. Behavior of statistical estimators in multilocation audit sampling. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 40-58.

Other

Finley, D.R., and J.L. Boockholdt. 1987. A continuous constrained optimization model for audit sampling. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 22-39.

Other

54

Biggs, S.F., W.F. Messier, and J.V. Hansen. 1987. A descriptive analysis of computer audit specialists’ decision-making behavior in advanced computer environments. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 1-21.

BDM Experiment

Mutchler, J.F. 1986. Empirical evidence regarding the auditor’s going-concern opinion decision. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 148-163.

Archival

Brown, P.R., and V. Karan. 1986. One approach for assessing the operational nature of auditing standards: An analysis of SAS 9. A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 134-147.

BDM Experiment

Hussein, M.E.A., V.B. Bavishi, and J.S. Gangolly. 1986. International Similarities and differences in the auditors’ report. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 124-133.

Archival

Hansen, J.V., and W.F. Messier. 1986. A preliminary investigation of EDP-XPERT. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 109-123.

Other

Smith, D.B. 1986. Auditor “subject to” opinions, disclaimers, and auditor changes. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 95-108.

Archival

Shpilberg, D., and L.E. Graham. 1986. Developing ExperTAX: An expert System for corporate tax accrual and planning. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 75-94.

Archival

Meservy, R.S., A.D. Bailey, and P.E. Johnson. 1986. Internal control evaluation: A computational model of the review process. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 44-74.

BDM Experiment

Kreutzfeldt, R.W., and W.A. Wallace. 1986. Error characteristics in audit populations: Their profile and relationship to environmental factors. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 20-43.

Archival

Boritz, J.E., and D.S. Broca. 1986. Scheduling internal audit activities. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 1-19.

Other

Harrell, A., E. Chewning, and M. Taylor. 1986. Organizational-Professional conflict and the job satisfaction and turnover intentions of internal auditors. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 109-121.


Wright, A. 1986. Performance evaluation of staff auditors: A behaviorally anchored rating scale. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 95-108.

Other

55

Schroeder, M.S., I. Solomon, and D. Vickrey. 1986. Audit quality: The perceptions of audit-committee chairpersons and audit partners. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 86-94.


Bailey, C.D., and G. Ballard. 1986. Improving response rates to accounts receivable confirmations: An experiment using four techniques. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 77-85.

Other

Srinidhi, B.N., and M.A. Vasarhelyi. 1986. Auditor judgment concerning establishment of substantive tests based on internal control reliability. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 64-76.

BDM Experiment

Margheim, L., and K. Pany. 1986. Quality control, premature signoff, and underreporting of time: Some empirical findings. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 50-63.

BDM Experiment

Davis, G.B., and R. Weber. 1986. The impact of advanced computer systems on controls and audit procedures: A theory and an empirical test. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 35-49.

Other

Choo, Freddie. 1986. Job stress, job performance, and auditor personality characteristics. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 17-34.


Abdolmohammadi, M.J. 1986. Efficiency of the Bayesian approach in compliance testing: Some empirical evidence. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 1-16.

BDM Experiment

Holstrum, G.L., and T.J. Mock. 1985. Audit judgment and evidence evaluation – A synopsis of issues and research papers. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 101-108.

Other

Wright, A., and T.J. Mock. 1985. Towards a contingency view of audit evidence. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 91-100.

Other

Blocher, E., and J.H. Bylinski. 1985. The influence of sample characteristics in sample evaluation. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 79-90.

BDM Experiment

Simon, D.T. 1985. The audit services market: Additional empirical evidence. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 71-78.

Archival

Willingham, J.J., and W.F. Wright. 1985. Financial statement errors and internal control judgments. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 57-70.


56

Plante, R., J.N. Neter, and R.A. Leitch. 1985. Comparative performance of multinomial, cell, and stringer bounds. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 40-56.

Other

Levitan, A.S., and J.A. Knoblett. 1985. Indicators of exceptions to the going concern assumption. Auditing: A Journal of Practice & Theory (Vol. 5, No. 1, Fall): 26-39.

Archival

Kaplan, S.E. 1985. An examination of the effects of environment and explicit internal control evaluation on planned audit hours. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 12-25.

BDM Experiment

Jiambalvo, J., and N. Wilner. 1985. Auditor evaluation of contingent claims. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 1-11.

BDM Experiment

Tamura, H. 1985. Analysis of the Garstka-Ohlson bounds. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 133-142.

Other

Crosby, M.A. 1985. The development of Bayesian decision-theoretic concepts in attribute sampling. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 118-132.

Other

Williams, D.J., and A. Lillis. 1985. EDP audits of operating systems – An exploratory study of the determinants of the prior probabilities of risk. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 110-117.


Tabor, R.H., and J.T. Willis. 1985. Empirical evidence on the changing role of analytical review procedures. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 93-109.

Archival

Daroca, F.P., and W.W. Holder. 1985. The use of analytical procedures in review and audit engagements. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 80-92.


Pillsbury, C.M. 1985. Limited assurance engagements. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 63-79.

BDM Experiment

Knechel, W.R. 1985. A simulation model for evaluating accounting system reliability. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 38-62.

Other

Firth, M. 1985. An analysis of audit fees and their determinants in New Zealand. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 23-37.

Archival

57

Dugan, M.T., J.A. Gentry, and K.A. Shriver. 1985. The X-11 model: A new analytical review technique for the auditor. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 11-22.

Other

Beck, P.J., and I. Solomon. 1985. Ex Post sampling risks and decision rule choice in substantive testing. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 1-10.

Other

Smith, G., and J.L. Krogstad. 1984. Impact of sources and authors on Auditing: A Journal of Practice & Theory – A citation analysis. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 107-117.

Other

Vasarhelyi, M.A. 1984. Automation and changes in the audit process. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 100-106.

Other

Lin, W.T., T.J. Mock, and A. Wright. 1984. The use of the analytic hierarchy process as an aid in planning the nature and extent of audit procedures. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 89-99.

Other

Neter, J., Y.S. Kim, and L.E. Graham. 1984. On combining stringer bounds for independent monetary unit samples from several populations. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 75-88.

Other

Krogstad, J.L., R.T. Ettenson, and J. Shanteau. 1984. Context and experience in auditors’ materiality judgments. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 54-74.

BDM Experiment

Sherman, H.D. 1984. Data envelopment analysis as a new managerial audit methodology – Test and evaluation. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 35-53.

Other

DeJong, D.V., and J.H. Smith. 1984. The determination of audit responsibilities: An application of agency theory. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 20-34.

Other

Kaplan, S.E., and P.M.J. Reckers. 1984. An empirical examination of auditors’ initial planning processes. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 1-19.

BDM Experiment

Vasarhelyi, M.A., A. Bailey, J.E. Camardese, S.M. Groomer, J.C. Lampe, W.T. Lin, and W.D. Pugh. 1984. The usage of computers in auditing teaching and research. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 98-103.

Other

Pany, K., and P.M.J. Reckers. 1984. Non-Audit services and auditor independence – A continuing problem. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 89-97.

BDM Experiment

58

Jiambalvo, J., and W. Waller. 1984. Decomposition and assessments of audit risk. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 80-88.

BDM Experiment

Biggs, S.F., and J.J. Wild. 1984. A note on the practice of analytical review. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 68-79.


Robertson, J.C. 1984. A defense of extant auditing theory. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 57-67.

Other

McConnell, D.K. 1984. Auditor changes and related disagreements. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 44-56.

Archival

Ferris, K.R., and K.L. Tennant. 1984. An investigation of the impact of the qualitative nature of compliance errors on internal control assessments. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 31-43.

BDM Experiment

Mutchler, J.F. 1984. Auditors’ perceptions of the going-concern opinion decision. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 17-30.


Gobstein, M., and P.W. Craig. 1984. A risk analysis approach to auditing. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 1-16.

Archival

Finley, D.R. 1983. Normal form decision theory development of the audit sampling model. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 104-115.

Analytical

Buchman, T.A. 1983. The reliability of internal auditors’ working papers. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 92-103.


Blocher, E., R.S. Esposito, and J.J. Willingham. 1983. Auditors’ analytical review judgments for payroll expense. Auditing: A Journal of Practice &Theory (Vol. 3 No. 1, Fall): 75-91.

BDM Experiment

Stephens, R.G. 1983. An investigation of the descriptiveness of the general theory of evidence and auditing. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 55-74.

Archival

Kissinger, J.N. 1983. Audit timing decisions: A normative model, a practical heuristic, and some empirical evidence. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 42-54.

Other

Cushing, B.E., and J.K. Loebbecke. 1983. Analytical approaches to audit risk: A survey and analysis. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 23-41.

Other

59

Keller, S.B., and L.F. Davidson. 1983. An assessment of individual investor reaction to certain qualified audit opinions. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 1-22.

Archival

Holder, W.W. 1983. Analytical review procedures in planning the audit: An application study. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 100-107.

BDM Experiment

Mock, T.J., and J.J. Willingham. 1983. An improved method of documenting and evaluating a system of internal accounting controls. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 91-99.

Archival

Wallace, W.A. 1983. The acceptability of regression analysis as evidence in a courtroom – Implications for the auditor. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 66-90.

Archival

Kaplan, R.S. 1983. A financial planning model for an analytic review: The case of a savings and loan association. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 52-65.

Archival

Johnson, D.A., K. Pany, and R. White. 1983. Audit reports and the loan decision: Actions and perceptions. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 38-51.

BDM Experiment

Eichenseher, J.W., and D. Shields. 1983. The correlates of CPA-firm change for publicly-held corporations. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 23-37.


Kinney, W.R. 1983. A note on compounding probabilities in auditing. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 13-22.

Other

Elliott, R.K. 1983. Unique audit methods: Peat Marwick International. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 1-12.

Archival

Reckers, P.M.J., and J.J. Schultz. 1982. Individual versus group assisted audit evaluations. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 64-74.

BDM Experiment

Holstrum, G.L., and W.F. Messier. 1982. A review and integration of empirical research on materiality. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 45-63.

Other

Mock, T.J., and A. Wright. 1982. Evaluating the effectiveness of audit procedures. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 33-44.

Other

Davis, R.R. 1982. An empirical evaluation of auditors’ ‘subject-to’ opinions. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 13-32.

Archival

60

Lightner, S.M., S.J. Adams, and K.M. Lightner. 1982. The influence of situational, ethical, and expectancy theory variables on accountants’ underreporting behavior. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 1-12.


Lea, R.B. 1981. Recommendations of the commission on auditors’ responsibilities – An analysis of the profession’s responses. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 53-93.

Archival

Bailey, A.D., R.P. McAfee, and A.B. Whinston. 1981. An application of complexity theory to the analysis of internal control systems. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 38-52.

Other

Reckers, P.M.J., and A.J. Stagliano. 1981. Non-Audit services and perceived independence: Some new evidence. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 23-37.


Ashton, R.H., and R.E. Hylas. 1981. Increasing confirmation response rates. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 12-22.

BDM Experiment

Staats, E.B. 1981. Auditing as we enter the 21st century - What new challenges will have to be met. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 1-11.

Other

61

Behavioral Research in Accounting

Jenkins, J.G., D.R. Deis, J.C. Bedard, and M.B. Curtis. 2008. Accounting Firm Culture and Governance: A Research Synthesis. Behavioral Research in Accounting: 45-74.

Davis, S.M., and D. Hollie. 2008. The Impact of Nonaudit Service Fee Levels on Investors’ Perception of Auditor Independence. Behavioral Research in Accounting: 31-44.

Asare, S.K. 2008. The Effect of a Justification Memo and Hypothesis Set Quality on the Review Process. Behavioral Research on Accounting: 1-12.

Wright, W.F. 2007. Academic Instruction as a Determinant of Judgment Performance. Behavioral Research in Accounting: 247-259.

Rose, J M. 2007. Attention to Evidence of Aggressive Financial Reporting and Intentional Misstatement Judgments: Effects of Experience and Trust. Behavioral Research in Accounting: 215-229.

Lee, C., and R.B. Welker. 2007. The Effect of Audit Inquiries on the Ability to Detect Financial Misrepresentations. Behavioral Research in Accounting: 161-178.

Fedor, D.B., and R.J. Ramsay. 2007. Effects of Supervisor Power on Preparers’ Responses to Audit Review: A Field Study. Behavioral Research in Accounting: 91-105.

Asare, S.K., C M. Haynes, and J.G. Jenkins. 2007. The Effects of Client and Preparer Risk Factors on Workpaper Review Effectiveness. Behavioral Research in Accounting: 1-17.

Brandon, D.M., and J.M. Mueller. 2006.The Influence of Client Importance on Juror Evaluations of Auditor Liability. Behavioral Research in Accounting: 1-18.

Other

ExperimentalEconomics

BDM Experiment

BDM Experiment

BDM Experiment

BDM Experiment

QuestionnaireSurvey

BDM Experiment

BDM Experiment

Favere-Marchesi, M. 2006. Audit Review: The Impact of Discussion Timing and Familiarity. Behavioral Research in Accounting: 53-64.

BDM Experiment

Lehmann, C.M., and C.S. Norman. 2006. The Effects of Experience on Complex Problem Representation and Judgment In Auditing: An Experimental Investigation. Behavioral Research in Accounting: 65-83.

BDM Experiment

Miller, C.L., D.B. Fedor, and R.J. Ramsay. 2006. Effects of Discussion of Audit Reviews on Auditors' Motivation and Performance. Behavioral Research in Accounting: 135-146.

BDM Experiment

Pasewark, W.R., and R.E. Viator. 2006. Sources of Work-Family Conflict in the Accounting Profession. Behavioral Research in Accounting: 147-165.


Almer, E.D., J.L. Higgs, and K.L. Hooks. 2005. A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors.

Other

Behavioral Research in Accounting: 1-22.

Fuller, L.R., and S.E. Kaplan. 2004. A Note about the Effect of Auditor Cognitive Style on Task Performance. Behavioral Research in Accounting: 131-143.

BDM Experiment

Abdolmohammadi, M.J., D.G. Searfoss, and J. Shanteau. 2004. An Investigation of the Attributes of Top Industry Audit Specialists. Behavioral Research in Accounting: 1-17.


Dikolli, S.S., S.A. McCracken, and J.B. Walawski. 2004. Audit-Planning Judgments and Client-Employee Compensation Contracts. Behavioral Research in Accounting: 45-61.

BDM Experiment

Iyer, V.M., and D.V. Rama. 2004. Clients' Expectations on Audit Judgments: A Note. Behavioral Research in Accounting: 63-74.


Earley, C.E. 2003. A note on self-explanation as a training tool for novice auditors: The effects of outcome feedback timing and level of reasoning on performance. Behavioral Research in Accounting: 111-124.

BDM Experiment

Donnelly, D.P., J.J. Quirin, and D. O'Bryan. 2003. Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics. Behavioral Research in Accounting: 87-120.


Anderson, J.C., K.K. Moreno, and J.M. Mueller. 2003. The effect of client vs. decision aid as a source of explanations upon auditors' sufficiency judgments: A research note. Behavioral Research in Accounting: 1-11.

BDM Experiment

Emby, C., A.M.G. Gelardi, D.J. Lowe. 2002. A research note on the influence of outcome knowledge on audit partners' judgments. Behavioral Research in Accounting: 87-103.

BDM Experiment

Mueller, J.M. and J.C. Anderson. 2002. Decision aids for generating analytical review alternatives: The impact of goal framing and audit-risk level. Behavioral Research in Accounting: 157-177.

BDM Experiment

O'Donnell, Ed. 2002. Evidence of an association between error-specific experience and auditor performance during analytical procedures.Behavioral Research in Accounting: 179-195.

Other

Sweeney, J.T. and S.L. Summers. 2002. The effect of the busy season workload on public accountants' job burnout. Behavioral Research in Accounting: 223-245.


Bierstaker, J.L., and S. Wright. 2001. A research note concerning practical problem-solving ability as a predictor of performance in auditing tasksBehavioral Research in Accounting: 49-62.


Chung, J., and G.S. Monroe. 2001. A research note on the effects of gender and task complexity on an audit judgment. Behavioral Research in

BDM Experiment

Accounting: 111-125.

Kaplan, S.E., A.K. Keinath, and J.C. Walo. 2001 An examination of perceived barriers to mentoring in public accounting. Behavioral Research in Accounting: 195-220.


Peterson, B.K., and B.Wong-On-Wing. 2000. An examination of the positive test strategy in auditors' hypothesis testing. Behavioral Research in Accounting: 257-277.

BDM Experiment

Gupta, P.P., N.S. Umanath, and M.W. Dirsmith. 1999. Supervision Practices and Audit Effectiveness: An Empirical Analysis of GAO Audits. Behavioral Research in Accounting: 27-50.


Abdolmohammadi, M.J. 1999. A Comprehensive Taxonomy of Audit Task Structure, Professional Rank and Decision Aids for Behavioral Research. Behavioral Research in Accounting: 51-92.


Tucker, R.R., and E.M. Matsumura. 1998. Going Concern Judgments: An Economic Perspective. Behavioral Research in Accounting: 179-217.


Kowalczyk, T.K., and C.J. Wolfe. 1998. Anchoring Effects Associated with Recommendations from Expert Decision Aids: An Experimental Analysis. Behavioral Research in Accounting (Supplement): 147-169.

BDM Experiment

Johnson, E.N., S.E. Kaplan, and P.M.J. Reckers. 1998. An Examination of Potential Gender-Based Differences in Audit Managers’ Performance Evaluation Judgements. Behavioral Research in Accounting: 47-75.

BDM Experiment

Bedard, J.C., S.F. Biggs, and J.J Maroney. 1998. Sources of Process Gain and Loss from Group Interaction in Performance of (Analytical) Procedures. Behavioral Research in Accounting (Supplement): 207-233.

Other

Wright, S., and A.M. Wright. 1997. The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions. Behavioral Research in Accounting: 273-294.

BDM Experiment

Tan, C.E.L., C.A. Jubb, and K.A. Houghton. 1997. Auditor Judgements: The Effects of the Partner’s Views on Decision Outcomes and Cognitive Effort. Behavioral Research in Accounting (Supplement): 157-175.

BDM Experiment

Mock, T.J., A.M. Wright, M.T. Washington, and G. Krishnamoorthy, 1997. Auditors’ Uncertainty Representations and Evidence Aggregation. Behavioral Research in Accounting (Supplement): 123-147.

BDM Experiment

Hermanson, H.M. 1997. The Effects of Audit Structure and Experience on Auditors’ Decisions to Isolate Errors. Behavioral Research in Accounting (Supplement): 76-93.

BDM Experiment

Becker, D.A. 1997. The Effects of Choice on Auditors' Intrinsic Motivation and Performance. Behavioral Research in Accounting: 1-19.

BDM Experiment

Anderson, J.C., S.E. Kaplan and P.M.J. Reckers. 1997. The Effects of Interference and Availability From Hypotheses Generated by a Decision Aid Upon Analytical Procedures Judgements. Behavioral Research in Accounting (Supplement): 1-20.

BDM Experiment

Windsor, C.A., and N.M. Ashkanasy. 1996. Auditor Independence Decision Making: The Role of Organizational Culture Perceptions. Behavioral Research in Accounting: 80-97.


Trotman. K.T., and A. Wright. 1996. Recency Effects: Task Complexity, Decision Mode, and Task-Specific Experience. Behavioral Research in Accounting: 175-193.

BDM Experiment

Shaub, M.K. 1996. Trust and Suspicion: The Effects of Situational and Dispositional Factors on Auditors’ Trust of Clients. Behavioral Research in Accounting: 154.


Schatzberg, J.W., G. R. Sevcik and B.P. Shapiro 1996. Exploratory Experimental Evidence on Independence Impairment Conditions: Aggregate and Individual Results. Behavioral Research in Accounting (Supplement): 173-195.


Mills, T.Y. 1996. The Effect of Cognitive Style on External Auditors' Reliance Decisions on Internal Audit Functions. Behavioral Research in Accounting: 49-73.

BDM Experiment

Koonce, L., and F. Phillips. 1996. Auditors’ Comprehension and Evaluation of Client-Suggested Causes in (Analytical) Procedures. Behavioral Research in Accounting: 32.

BDM Experiment

Kite, D., T.J. Louwers, and R.R. Radtke. 1996. Ethics and Environmental Auditing: An Investigation of Environmental Auditors’ Levels of Moral Reasoning. Behavioral Research in Accounting (Supplement): 200-214.


Cohen, J.R., L.W. Pant and D.J. Sharp. 1996. Measuring Ethical Awareness and Ethical Orientation of Canadian Auditors. Behavioral Research in Accounting (Supplement): 98-119.


Carcello, J.V., D.R. Hermanson, and H.F. Huss. 1996. Inappropriate Audit Partner Behavior: Views of Partners and Senior Managers. Behavioral Research in Accounting (Supplement): 245-268.


Cohen, J.R., L.W. Pant, and D.J. Sharp. 1995. An Exploratory Examination of International Differences in Auditors’ Ethical Perceptions. Behavioral Research in Accounting: 37-64.


Church, B.K., and A. Schneider. 1995. Internal Auditors' Memory for Financial Statement Errors. Behavioral Research in Accounting: 17-36.

BDM Experiment

Mladenovic, R., and R. Simnett. 1994. Examination of Contextual Effects and Changes in Task Predictability on Auditor Calibration. Behavioral

BDM Experiment

Research in Accounting: 178-203.

King, J., R. Welker, and G. Keller. 1994. The Effects of Independence Allegation on Peer Review Evaluation of Audit Procedures. Behavioral Research in Accounting: 72-91.

BDM Experiment

Klersey, G.F. 1994. Identification of Auditors’ Propositions Related to Assessments of Management Estimates. Behavioral Research in Accounting: 43.

BDM Experiment

Kerr, D.S., and D.D. Ward. 1994. The Effects of Audit Task on Evidence Integration and Belief Revision. Behavioral Research in Accounting: 21.

BDM Experiment

Ho, J.L. 1994. The Effect of Experience on Consensus of Going-Concern Judgements. Behavioral Research in Accounting: 160.

BDM Experiment

DeZoort F.T., and A.T. Lord. 1994. An Investigation of Obedience Pressure Effects on Auditors’ Judgements. Behavioral Research in Accounting (Supplement): 1-30.

BDM Experiment

Cohen, J., L. Pant, and D. Sharp. 1994. Behavioral Determinants of Auditor Aggressiveness in Client Relations. Behavioral Research in Accounting: 121-127.

BDM Experiment

Campbell, A. 1994. Measuring Auditors' Reliance on Internal Auditors: A Test of Prior Scales and a New Proposal. Behavioral Research in Accounting: 110-120.


Bedard, J.C., and A.M. Wright. 1994. The Functionality of Decision Heuristics: Reliance on Prior Audit Adjustments in Evidential Planning. Behavioral Research in Accounting (Supplement): 62-89.

BDM Experiment

Anderson, B.H., and M. Maletta. 1994. Auditor Attendance to Negative and Positive Information: The Effect of Experience-Related Differences. Behavioral Research in Accounting: 1-20.

BDM Experiment

Ho, J. L. and R. G. May. 1993. Auditors' Causal Probability Judgments In Analytical Procedures For Auditing. Behavioral Research in Accounting: 78-101.

BDM Experiment

Kaplan, S. E. and Philip M. J. Reckers. 1993. An Examination of the Effects of Accountability Tactics on Performance Evaluation Judgments in Public Accounting. Behavioral Research in Accounting: 101-123.

BDM Experiment

Reckers, P. M. J. and J. J. Schultz, Jr. 1993. The Effects of Fraud Signals, Evidence Order, and Group-Assisted Counsel on Independent Auditor Judgment. Behavioral Research in Accounting: 124-144.

BDM Experiment

Shaub, M. K., Finn, D. W. and P. Munter. 1993. The Effects of Auditors' Ethical Orientation on Commitment and Ethical Sensitivity. Behavioral Research in Accounting: 145-169.


Bamber, E.M. 1993. Opportunities in Behavioral Accounting Research. Behavioral Research in Accounting: 1-29.

Other

Abdolmohammadi, M. J. and A. Wright. 1992. A Multi-Attribute Investigation of Elicitation Techniques in Tests of Account Balances. Behavioral Research in Accounting: 63-79.

BDM Experiment

Marxen, D. E. 1992. Using an Unfolding Technique to Determine the Lowballing Tendency of Auditors. Behavioral Research in Accounting: 113-126.

Other

Pincus, K. 1991. Audit Judgment Confidence. Behavioral Research in Accounting: 39-65.

BDM Experiment

Reckers, P. M. J. and B.Wong-On-Wing. 1991. Management's Motive and its Effect on Selected Audit Decisions. Behavioral Research in Accounting: 66-84.

BDM Experiment

Snead, K. and A. Harrell. 1991. The Impact of Psychological Factors on the Job Satisfaction of Senior Auditors. Behavioral Research in Accounting: 85-96.

BDM Experiment

Rebele, J. E. and R. E. Michaels. 1990. Independent Auditors' Role Stress: Antecedent, Outcome, and Moderating Variables. Behavioral Research in Accounting: 124-153.


Birnberg, J. G. and J. F. Shields. 1989. Three Decades of Behavioral Accounting Research: A Search For Order. Behavioral Research in Accounting: 23-74.

Other

Contemporary Accounting Research

Tan, S.K. and H-T Tan. 2008. Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers. Contemporary Accounting Research (Fall): 921-946.

Chen, C-Y, H-J Lin, and Y-C Lin. 2008. Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Contemporary Accounting Research (Summer):415-445.

Menon, K. and D. D. Williams. 2008. Management Turnover Following Auditor Resignations. Contemporary Accounting Research (Summer): 567-604.

Choi, J-H, J-B Kim, X. Liu, and D. Simunic. 2008. Audit Pricing, Legal Liability Regimes, and Big-4 Premiums: Theory and Cross-country Evidence. Contemporary Accounting Research (Spring): 55-99.

Francis, J. R. and D. Wang. 2008. The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World. Contemporary Accounting Research (Spring): 109-147.

Glover, S. M., D. F. Prawitt, and D. A. Wood. 2008. Internal Audit Sourcing Arrangement and the External Auditor’s Reliance Decision. Contemporary Accounting Research (Spring): 193-213.

C. E. Hogan and M. S. Wilkins. 2008. Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? Contemporary Accounting Research (Spring): 219-242.

Peecher, M. E. and M. D. Piercey. 2008. Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias. Contemporary Accounting Research (Spring): 243-274.

Ng, T. B-P. and H-T. Tan. 2007. Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors’ Audit Adjustment Decisions. Contemporary Accounting Research (Winter): 1171-1192.

Chen, K. Y. and J. Zhou. 2007. Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersen’s Clients. Contemporary Accounting Research (Winter): 1085-1117.

Brazel, J. F. and C. P Agoglia. 2007. An Examination of Auditor Planning Judgments in a Complex Accounting Information System Environment. Contemporary Accounting Research (Winter): 1059-1083.

Fortin, S. and J. A. Pittman. 2007. The Role of Auditor Choice in Debt Pricing in Private Firms. Contemporary Accounting Research (Fall): 859-

BDM Experiment

Archival

Archival

Archival

Archival

BDM Experiment

Archival

BDM Experiment

BDM Experiment

Archival

BDM Experiment

Archival

1014.

Moreno, K. K., S. Bhattacharjee, and D. Brandon. 2007. The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance. Contemporary Accounting Research (Fall): 983-1014.

Joe, J. R. and S. D. Vandervelde. 2007. Do Auditor Provided Non-audit Services Improve Audit Effectiveness? Contemporary Accounting Research (Summer): 467-487.

Gibbins, M., S. McCracken and S.E. Salterio. 2007. The Chief Financial Officer’s Perspective on Auditor-Client Negotiations. Contemporary Accounting Research (Summer): 387-422.

Srinidhi, B. N. and F. A. Gul. 2007. The Differential Effects of Auditors’ Non-audit and Audit Fees on Accrual Quality. Contemporary Accounting Research (Summer): 595-629.

Zhang, P. 2007. The Impact of the Public’s Expectations of Auditors on Audit Quality and Auditing Standards Compliance. Contemporary Accounting Research (Summer): 631-654.

Choi, J-H. and T. J. Wong. 2007. Auditors’ Governance Functions and Legal Environments: An International Investigation. Contemporary Accounting Research (Spring): 13-46.

Ganguly, A. R., J. Herbold, and M.E. Peecher. 2007. Assurer Reputation for Competence in a Multiservice Context. Contemporary Accounting Research (Spring): 133-170

Lennox, C. S. and C. W. Park. 2007. Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence. Contemporary Accounting Research (Spring): 235-258

BDM Experiment

BDM Experiment

BDM Experiment

Archival

Analytical

Archival

BDM Experiment

Archival

Beck, P.L., and M.G.H. Wu. 2006. Learning by Doing and Audit Quality. Contemporary Accounting Research (Winter): 1-30.

Analytical

Hay, D.C., W.R. Knechel, and N. Wong. 2006. Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes. Contemporary Accounting Research (Winter): 141-191.

Other

O’Reilly, D.M., R.A. Leitch, and B. Tuttle. 2006. An Experimental Test of the Interaction of the Insurance and Information-Signaling Hypotheses in Auditing. Contemporary Accounting Research (Winter): 267-289.

BDM Experiment

Chiawen Liu and Taychang Wang. 2006. Auditor Liability and Business Investment. Contemporary Accounting Research (Winter): 1051 – 1071.

Archival

Blay, A.D. 2005. Independence Threats, Litigation Risk, and the Auditor's Decision Process. Contemporary Accounting Research (Winter): 759-789.

BDM Experiment

Vafeas, N. 2005. Audit Committees, Boards, and the Quality of Reported Earnings. Contemporary Accounting Research (Winter): 1093-1122.

Archival

Barton, Jan. 2005. Who Cares about Auditor Reputation? Contemporary Accounting Research (Fall): 549-586.

Archival

Choy, A.K., and R.R. King. 2005. An Experimental Investigation of Approaches to Audit Decision Making: An Evaluation Using Systems-Mediated Mental Models. Contemporary Accounting Research (Summer): 311-350.


Felix Jr., W.L., A.A. Gramling, and M.J. Maletta. 2005. The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit. Contemporary Accounting Research (Spring): 31-53.

BDM Experiment

Godfrey, J.M., and J. Hamilton. 2005. The Impact of R&D Intensity on Demand for Specialist Auditor Services. Contemporary Accounting Research (Spring): 55-92.

Archival

Krishnan, G.V. 2005. Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion? Contemporary Accounting Research (Spring): 165-195.

Archival

Labelle, R. 2005. Discussion of "Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?" Contemporary Accounting Research (Spring): 195-204.

Other

Choi, J.-H., R.K. Doogar, and A.R. Ganguly. 2004.The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market. Contemporary Accounting Research (Winter): 747-785.

Archival

DeFond, M.L. 2004. Discussion of "The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from

Other

the U.S. Audit Market." Contemporary Accounting Research (Winter): 787-794.

Ferguson, M.J., G.S. Seow, and D. Young. 2004. Nonaudit Services and Earnings Management: UK Evidence. Contemporary Accounting Research (Winter): 813-841.

Archival

Bandyopadhyay, S.P., and J.L. Kao. 2004. Market Structure and Audit Fees: A Local Analysis. Contemporary Accounting Research (Fall): 529-561.

Archival

Wilks, T.J., and M.F. Zimbelman. 2004. Decomposition of Fraud-Risk Assessments and Auditors' Sensitivity to Fraud Cues. Contemporary Accounting Research (Fall): 719-745.

BDM Experiment

Asare, S.K., and A.M. Wright. 2004. The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting. Contemporary Accounting Research (Summer): 325-352.

BDM Experiment

Johnstone, K.M., J.C. Bedard, and M.L. Ettredge. 2004. The Effects of Competitive Bidding on Engagement Planning and Pricing. Contemporary Accounting Research (Spring): 25-53.

Archival

Mayhew, B.W., J.W. Schatzberg, and G.R. Sevcik. 2004. Examining the Role of Auditor Quality and Retained Ownership in IPO Markets: Experimemtal Evidence. Contemporary Accounting Research (Spring): 89-130.


Bloomfield, R.J. 2004. Discussion of "Examining the Role of Auditor Quality and Retained Ownership in IPO Markets: Experimemtal Evidence". Contemporary Accounting Research (Spring): 131-137.

Other

Gul, F.A., C.J.P. Chen, and J.S.L. Tsui. 2003. Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees. Contemporary Accounting Research (Fall): 441-464.

Archival

Patterson, E, and J. Noel. 2003. Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation. Contemporary Accounting Research (Fall): 519-549.

Analytical

Abbott, L.J., S. Parker, G.F. Peters, and K. Raghunandan. 2003. An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees. Contemporary Accounting Research (Summer): 215-234.

Archival

Asare, S.K., and A.M. Wright. 2003. A Note on the Interdependence between Hypothesis Generation and Information Search in Conducting analytical Procedures. Contemporary Accounting Research (Summer): 235-251.

BDM Experiment

Kim, J.-B., R. Chung, and M. Firth. 2003. Auditor Conservatism, Asymmetric Monitoring, and Earnings Management. Contemporary Accounting Research (Summer): 323-359.

Archival

Dopuch, N., M. Gupta, D.A. Simunic, and M.T. Stein. 2003. Production Efficiency and the Pricing of Audit Services. Contemporary Accounting Research (Spring): 47-77.

Archival

Dopuch, N., R.R. King, and R. Schwartz. 2003. Independence in Appearance and in Fact: An Experimental Investigation. Contemporary Accounting Research (Spring): 79-114.


Zhang, P. 2003. Discussion of "Independence in Appearance and in Fact: An Experimental Investigation". Contemporary Accounting Research (Spring): 115-119.

Other

Cohen, J., K.G. Moorthy, and A.M. Wright. 2002. Corporate Governance and the Audit Process. Contemporary Accounting Research (Winter): 573-594.


Earley, C.E. 2002. The Differential Use of Information by Experienced and Novice Auditors in the Performance of Ill-Structured Audit Task. Contemporary Accounting Research (Winter): 595-614.

BDM Experiment

Johnson, V.E., I.K. Khurana, and J.K. Reynolds. 2002. Audit-Firm Tenure and the Quality of Financial Reports. Contemporary Accounting Research (Winter): 637-660.

Archival

Carcello, J.V., D.R. Hermanson, T.L. Neal, and R.A. Riley Jr. 2002. Board Characteristics and Audit Fees. Contemporary Accounting Research (Fall): 365-384.

Archival

Gibbins, M., and K.T. Trotman. 2002. Audit Review: Managers' Interpersonal Expectations and Conduct of the Review. Contemporary Accounting Research (Fall): 411-444.


Peecher, M.E. 2002. A Discussion of "Audit Review: Managers' Interpersonal Expectations and Conduct of the Review". Contemporary Accounting Research (Fall): 445-472.

Other

Hackenbrack, K.E., and C.E. Hogan. 2002. Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change. Contemporary Accounting Research (Summer): 195-223.

Archival

Copley, P.A., and E.B. Douthett Jr. 2002. The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings. Contemporary Accounting Research (Spring): 49-75.

Archival

Ferguson, A., and D. Stokes. 2002. Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers. Contemporary Accounting Research (Spring): 77-110.

Archival

Willenborg, M. 2002. Discussion of 'Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers'.

Other

Contemporary Accounting Research (Spring): 111-116.

Beasley, M.S., and S.E. Salterio. 2001. The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience. Contemporary Accounting Research (Winter): 539-570.

Archival

Tan, H.-T., and J. Yip-Ow. 2001. Are Reviewers' Judgements Influenced by Memo Structure and Conclusions Documented in Audit Workpapers? Contemporary Accounting Research (Winter): 663-678.

BDM Experiment

Kadous, K. 2001. Improving Juror's Evaluations of Auditors in Negligence Cases. Contemporary Accounting Research (Fall): 425-444.

BDM Experiment

Emby, Craig. 2001. Discussion of 'Improving Jurors' Evaluations of Auditors in Negligence Cases.' Contemporary Accounting Research (Fall): 445-449.

Other

Yu, H.-C.. 2001. Experimental Evidence of the Impact of Increasing Auditors' Legal Liability of Firms' New Investments. Contemporary Accounting Research (Fall): 495-528.


DeZoort, F.T., R.W. Houston, and M.F. Peters. 2001. The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions. Contemporary Accounting Research (Summer): 257-281.

BDM Experiment

Gendron, Yves. 2001. The Difficult Client-Acceptance Decision in Canadian Audit Firms: A Field of Investigation. Contemporary Accounting Research (Summer): 283-310.

Other

Thorne, L., and J. Hartwick. 2001. The Directional Effects of Discussion on Auditors' Moral Reasoning. Contemporary Accounting Research (Summer): 337-361.

BDM Experiment

Bandyopadhyay, S.P., and J.L. Kao. 2001. Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market. Contemporary Accounting Research (Spring): 27-64.

Archival

Thornton, D.B. 2001. Discussion of "Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market" Contemporary Accounting Research (Spring): 65-69.

Other

Braun, K.W. 2001. The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects. Contemporary Accounting Research (Spring): 71-99.

BDM Experiment

Phillips, F. 2001. Discussion of "The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects" Contemporary Accounting Research (Spring): 101-106.

Other

Asare, S.K., A.M. Wright, and G.M. Trompeter. 2000. The Effect of BDM Experiment

Accountability and Time Budgets on Auditors' Testing Strategies. Contemporary Accounting Research (Winter): 539-560.

Clarkson, P.M. 2000. Auditor Quality and the Accuracy of Management Earnings Forecasts. Contemporary Accounting Research (Winter): 595-622.

Archival

Taylor, M.H. 2000. The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements. Contemporary Accounting Research (Winter): 693-712.

BDM Experiment

Gibbins, Michael. 2000. Discussion of 'The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements.' Contemporary Accounting Research (Winter): 713-715.

Other

Caplan, D.H., and M. Kirschenheiter. 2000. Outsourcing and Audit Risk for Internal Audit Services. Contemporary Accounting Research (Fall): 387-428.

Analytical

Reed Smith, J., and S.L. Tiras. 2000. The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud. Contemporary Accounting Research (Summer): 327-356.

Analytical

Zhang, P. 1999. A Bargaining Model of Auditor Reporting. Contemporary Accounting Research (Spring): 167-192.

Analytical

King, R.R., and R. Schwartz. 1999. Legal Penalties and Audit Quality: An Experimental Investigation. Contemporary Accounting Research (Winter): 685-711.


Harding, N., and K.T. Trotman. 1999. Hierarchical Differences in Audit Workpaper Review Performance. Contemporary Accounting Research (Winter): 671-685.

BDM Experiment

Francis, J.R., and J. Krishnan. 1999. Accounting Accruals and Auditor Reporting Conservatism. Contemporary Accounting Research (Spring): 135-166.

Archival

Chan, D.K. 1999. "Low-Balling" and Efficiency in a Two-Period Specialization Model of Auditing Competition. Contemporary Accounting Research (Winter): 609-643.

Analytical

Behn, B.K., J.V. Carcello, D.R. Hermanson and R.H. Hermanson. 1999. Client Satisfaction and Big 6 Audit Fees. Contemporary Accounting Research (Winter): 587-609.


McConomy, B.J. 1998. Bias and Accuracy of Management Earnings Forecasts: An Evaluation of the Impact of Auditing. Contemporary Accounting Research (Summer): 167-195.

Archival

Cohen, J.R., and G.M. Trompeter. 1998. An Examination of Factors Affecting Audit Practice Development. Contemporary Accounting Research

BDM Experiment

(Winter): 481-504.

Chan, D.K., and S. Pae. 1998. An Analysis of the Economic Consequences of the Proportionate Liability Rule. Contemporary Accounting Research (Winter): 457-481.

Analytical

Buijink, W.F.J., S.J. Maijoor, and R.H.G. Meuwissen. 1998. Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands. Contemporary Accounting Research (Fall): 385-404.

Archival

Becker, C.L., M.L. Defond, J. Jiambalvo, and K.R. Subramanyam. 1998. The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research (Spring): 1-24.

Archival

Hansen, S.C., and J.S. Watts. 1997. Two Models of the Auditor-Client Interaction: Tests with United Kingdom Data. Contemporary Accounting Research (Summer): 23-50.

Archival

Hackenbrack, K., and W.B. Knechel. 1997. Resource Allocation Decisions in Audit Engagements. Contemporary Accounting Research (Fall): 481-499.

Archival

Firth, M. 1997. The Provision of Nonaudit Services by Accounting Firms to their Audit Clients. Contemporary Accounting Research (Summer): 1-21.

Archival

Emby, C., and D. Finley. 1997. Debiasing Framing Effects in Auditors’ Internal Control Judgements and Testing Decisions. Contemporary Accounting Research (Summer): 55-77.

BDM Experiment

Bernardi, R.A., and D.F. Arnold, Sr. 1997. An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm. Contemporary Accounting Research (Winter): 653-668.


Bamber, E.M., and R.J. Ramsay. 1997. An Investigation of the Effects of Specialization in Audit Workpaper Review. Contemporary Accounting Research (Fall): 501-513.

BDM Experiment

Thoman, L. 1996. Legal Damages and Auditor Efforts. Contemporary Accounting Research (Spring): 275-306.

Analytical

Schwartz, K.B., and B.S. Soo. 1996. The Association Between Auditor Changes and Reporting Lags. Contemporary Accounting Research (Spring): 353-370.

Archival

Hirst, D.E., and L. Koonce. 1996. Audit Analytical Procedures: A Field Investigation. Contemporary Accounting Research (Fall): 457-486.


Heiman-Hoffman, V.B., D.V. Moser, and J.A. Joseph. 1995. The Impact of an Auditor’s Initial Hypothesis on Subsequent Performance at Identifying Actual Errors. Contemporary Accounting Research (Spring): 763-779.

BDM Experiment

Amer, T., K. Hackenbrack, and M. Nelson. 1995. Context-Dependence of BDM Experiment

Auditors’ Interpretations of the SFAS No. 5 Probability Expressions. Contemporary Accounting Research (Fall): 25-39.

Hirst, D.E. 1994. Auditor sensitivity to earnings management. Contemporary Accounting Research (Fall): 405-422

BDM Experiment

Schatzberg, J.W, and G.R. Sevcik. 1994. A multiperiod model and experimental evidence of independence and "lowballing". Contemporary Accounting Research (Summer): 137-175


Pearson, T., and G. Trompeter. 1994. Competition in the market for audit services: The effect of supplier concentration on audit fees. Contemporary Accounting Research (Summer): 115-136

Archival

Finley, D.R. 1994. Game theoretic analysis of discovery sampling for internal fraud control auditing. Contemporary Accounting Research (Summer): 91-114

Analytical

Hopwood, W., J.C. McKeown, and J.F. Mutchler. 1994. A Reexamination of Auditor versus Model Accuracy within the Context of the Going-Concern Opinion Decision. Contemporary Accounting Research (Spring): 409-431.

Archival

Church, B.K., and A. Schneider. 1993. Auditors' Generation of Diagnostic Hypotheses in Response to a Superior's Suggestion: Interference Effects. Contemporary Accounting Research (Fall): 333-350.

BDM Experiment

Raghunandan, K. 1993. Predictive Ability of Audit Qualifications for Loss Contingencies. Contemporary Accounting Research (Spring): 612-634.

Archival

Maletta, M.J. 1993. An Examination of Auditros' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk. Contemporary Accounting Research (Spring): 508-525.

BDM Experiment

Jennings, M., D.C. Kneer, and P.M.J. Reckers. 1993. The Significance of Audit Decision Aids and Precase Jurists' Attitudes on Perceptions of Audit Firm Culpability and Liability. Contemporary Accounting Research (Spring): 489-507.

BDM Experiment

Davidson, R.A., and D. Neu. 1993. A Note on the Association between Audit Firm Size and Audit Quality. Contemporary Accounting Research (Spring): 479-488.

Archival

DeFond, M.L., and J. Jiambalvo. 1993. Factors Related to Auditor-Client Disagreements over Income-Increasing Accounting Methods. Contemporary Accounting Research (Spring): 415-431.

Archival

Ponemon, L.A. 1992. Auditor Underreporting of Time and Moral Reasoning: An Experimental-Lab Study. Contemporary Accounting Research (Fall): 171-189.

BDM Experiment

Zeff, A. 1992. Arthur Andersen & Co. and the Two-Part Opinion in the Auditor's Report: 1946-1962. Contemporary Accounting Research (Spring):

Other

http://proquest.umi.com/pqdweb?RQT=305&SQ=AUTHOR(Finley%20%20David%20R)&SMR=1&SAid=0&SAName=sa_menu&JSEnabled=1&TS=959694294

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443-467.

Bedard, J.C., B.R. Gopi, and B. Vijayalakshmi. 1991. A Multiple Criteria Model for Audit Planning Decisions. Contemporary Accounting Research (Fall): 293-308

Other

Moeckel, C. 1991. Two Factors Affecting an Auditor's Ability to Integrate Audit Evidence. Contemporary Accounting Research (Fall): 270-292.

BDM Experiment

Bonner, S. 1991. Is Experience Necessary in Cue Measurement? The Case of Auditing Tasks. Contemporary Accounting Research (Fall): 253-269.

BDM Experiment

Bédard, J.C. 1991. Expertise and its Relation to Audit Decision Quality. Contemporary Accounting Research (Fall): 198-222.

BDM Experiment

Raghunandan, K., R.A. Grimlund, and A. Schepanski. 1991. Auditor Evaluation of Loss Contingencies. Contemporary Accounting Research (Spring): 549-569.

BDM Experiment

Abdolmohammadi, M.J. 1991. Factors Affecting Auditors' Perceptions of Applicable Decision Aids for Various Audit Tasks. Contemporary Accounting Research (Spring): 535-548.

BDM Experiment

Church, B.K. 1991. An Examination of the Effect that Commitment to a Hypothesis has on Auditors' Evaluations of Confirming and Disconfirming Evidence. Contemporary Accounting Research (Spring): 513-534.

BDM Experiment

Wallace, W.A., and R.W. Kreutzfeldt. 1991. Distinctive Characteristics of Entities with an Internal Audit Department and the Association of the Quality of Such Departments with Errors. Contemporary Accounting Research (Spring): 485-512.

Archival

Jennings, M.M., D.C. Kneer, and P.M.J. Reckers. 1991. Selected Auditor Communications and Perceptions of Legal Liability. Contemporary Accounting Research (Spring): 449-465.

BDM Experiment

Cushing, B.E. 1990. Discussion of "Auditor Independence Judgments: A Cognitive-Developmental Model and Experimental Evidence." Contemporary Accounting Research (Fall): 252-260.

Other

Ponemon, L.A., and D.R.L. Gabhart. 1990. Auditor Independence Judgments: A Cognitive-Developmental Model and Experimental Evidence. Contemporary Accounting Research (Fall): 227-251.

BDM Experiment

Feltham, G.A. 1990. Discussion of "An Equilibrium Analysis of Optimal Audit Contracts." Contemporary Accounting Research (Fall): 56-60.

Other

Melumad, N., and L. Thoman. 1990. An Equilibrium Analysis of Optimal Audit Contracts. Contemporary Accounting Research (Fall): 22-55.

Analytical

Matsumura, E.M., K-W. Tsui, and W-K. Wong. 1990. An Extended Multinomial-Dirichlet Model for Error Bounds for Dollar-Unit Sampling.

Analytical

Contemporary Accounting Research (Spring): 485-500.

Grimlund, R.A. 1990. Combined Monetary Unit Sampling from Several Independent Populations: Sample Size Planning and Sample Evaluation with the Moment Method. Contemporary Accounting Research (Spring): 446-484.

Analytical

Bonett, D.G., and R.D. Clute. 1990. Audit Sampling with Nonsampling Errors of the First Type. Contemporary Accounting Research (Spring): 432-445.

Analytical

Gaa, J.C. 1990. Discussion of "A Theory of Evidence Based on Audit Assertions." Contemporary Accounting Research (Spring): 427-431.

Other

Smieliauskas, W., and L. Smith. 1990 A Theory of Evidence Based on Audit Assertions. Contemporary Accounting Research (Spring): 407-426.

Other

Knechel, W.R., and W.F. Messier, Jr. 1990. Sequential Auditor Decision Making: Information Search and Evidence Evaluation. Contemporary Accounting Research (Spring): 386-406.

BDM Experiment

Haskins, M.E., A.J. Baglioni, Jr., and D.L. Cooper. 1990. An Investigation of the Sources, Moderators, and Psychological Symptoms of Stress among Audit Seniors. Contemporary Accounting Research (Spring): 361-385.

BDM Experiment

Simunic, D.A., and M.T. Stein. 1990. Audit Risk in a Client Portfolio Context. Contemporary Accounting Research (Spring): 329-343.

Analytical

Solomon, I. 1990. Discussion of "The Jointness of Audit Fees and Demand for MAS: A Self-Selection Analysis." Contemporary Accounting Research (Spring): 323-328.

Other

Abdel-khalik, A.R. 1990.The Jointness of Audit Fees and Demand for MAS: A Self-Selection Analysis. Contemporary Accounting Research (Spring): 295-322.

Archival

Tomassini, L.A. 1990. The Continuing Evolution of Auditing Science: Megatrends and Research Opportunities for the 1990s. Contemporary Accounting Research (Spring): 287-294.

Other

Bachar, J. 1989. Auditing Quality, Signaling, and Underwriting Contracts. Contemporary Accounting Research (Fall): 216-241.

Analytical

Wilson, A.C., and D. Hudson. 1989. An Empirical Study of Regression Analysis as an Analytical Procedure. Contemporary Accounting Research (Fall): 196-215.

Archival

Simunic, D.A. 1989. Discussion of "Specialized Knowledge and its Communication in Auditing." Contemporary Accounting Research (Fall): 119-124.

Other

Leslie, D.A. 1989. Discussion of "Specialized Knowledge and its Other

Communication in Auditing." Contemporary Accounting Research (Fall): 110-118.

Danos, P., J.W. Eichenseher, and D.L. Holt. 1989. Specialized Knowledge and its Communication in Auditing. Contemporary Accounting Research (Fall): 91-109.


Amershi, A.H., and P. Cheng. 1989. On the Demand for Historical Events Recording and Maintenance of Audit Trails. Contemporary Accounting Research (Fall): 72-90.

Analytical

Zind, R.G., and D. Zéghal. 1989. Some Characteristics of the Canadian Audit Industry. Contemporary Accounting Research (Fall): 26-47.

Archival

Moore, G., and W.R. Scott. 1989. Auditors' Legal Liability, Collusion with Management, and Investors' Loss. Contemporary Accounting Research (Spring): 754-774.

Analytical

Smieliauskas, W. 1989. A Note on Bayesian Risk Models of Audit Practice. Contemporary Accounting Research (Spring): 720-732.

Analytical

Finley, D.R. 1989. Decision Theory Analysis of Audit Discovery Sampling. Contemporary Accounting Research (Spring): 692-719.

Analytical

Ashton, R.H., P.R. Graul, and J.D. Newton. 1989. Audit Delay and the Timeliness of Corporate Reporting. Contemporary Accounting Research (Spring): 657-673.

Archival

Chung, D.Y., and W.D. Lindsay. 1988. The Pricing of Audit Services: The Canadian Perspective. Contemporary Accounting Research (Fall): 19-46


Shields, M.D., I. Solomon, and W.S. Waller. 1988. Auditors' Usage of Unaudited Book Values When Making Presampling Audit Value Estimates. Contemporary Accounting Research (Fall): 1-18.


Kinney, W.R. Jr. 1988. Attestation Research Opportunities: 1987. Contemporary Accounting Research (Spring): 416-425.

Other

Gibbins, M. 1988. Discussion of "An Experimental Study of the Effects of Elicitation Methods on Review of Preliminary Audit Strategy by External Auditors." Contemporary Accounting Research (Spring): 412-415.

Other

Boritz, J.E., B.G. Gaber, and W.M. Lemon. 1988. An Experimental Study of the Effects of Elicitation Methods on Review of Preliminary Audit Strategy by External Auditors. Contemporary Accounting Research (Spring): 392-411.

BDM Experiment

Penno, M. 1988. Discussion of "Economic Effects of a Mandated Audit in a Contingent-Claims Production Economy." Contemporary Accounting Research (Spring): 389-391.

Other

Scott, W.R. 1988. Economic Effects of a Mandated Audit in a Contingent- Analytical

Claims Production Economy. Contemporary Accounting Research (Spring): 354-388.

Messier, W.F. Jr., and A. Schneider. 1988. A Hierarchical Approach to the External Auditor's Evaluation of the Internal Auditing Function. Contemporary Accounting Research (Spring): 337-353.

BDM Experiment

Menzefricke, U., and W. Smieliauskas. 1988. On Sample Size Allocation in Auditing. Contemporary Accounting Research (Spring): 314-336.

Analytical

Emby, C., and M. Gibbins. 1988. Good Judgment in Public Accounting: Quality and Justification. Contemporary Accounting Research (Spring): 287-313.


Trader, R.L., and H.F. Huss. 1987. An Investigation of the Possible Effects of Nonsampling Error on Inference in Auditing: A Bayesian Analysis. Contemporary Accounting Research (Fall): 227-239.

Analytical

Wiggins, C.E. Jr., and L.M. Smith. 1987. A Generalized Audit Simulation Tool for Evaluating the Reliability of Internal Controls. Contemporary Accounting Research (Spring): 316-337.

Analytical

Menon, K., and K.B. Schwartz. 1987. An Empirical Investigation of Audit Qualification Decisions in the Presence of Going Concern Uncertainties. Contemporary Accounting Research (Spring): 302-315.

Archival

Balachandran, B.V., and N.J. Nagarajan. 1987. Imperfect Information, Insurance, and Auditors' Legal Liability. Contemporary Accounting Research (Spring): 281-308.

Analytical

Abdolmohammadi, M.J., and P.D. Berger. 1986. A Test on the Accuracy of Probability Assessment Techniques in Auditing. Contemporary Accounting Research (Fall): 149-165.


Dunmore, P.V. 1986. On the Comparison of Dollar-Unit and Stratified Mean-Per-Unit Estimators. Contemporary Accounting Research (Fall): 125-148.

Analytical

Smieliauskas, W. 1986. Control of Sampling Risks in Auditing. Contemporary Accounting Research (Fall): 102-124.

Analytical

Amershi, A.H. 1986. Discussion of "A Model of Standard Setting in Auditing." Contemporary Accounting Research (Fall): 93-101.

Other

Blazenko, G.W., and W.R. Scott. A Model of Standard Setting in Auditing. Contemporary Accounting Research (Fall): 68-92.

Analytical

Balachandran, B.V. 1986. Discussion of "An Analysis of the Auditor's Uncertainty about Probabilities." Contemporary Accounting Research (Spring): 283-287.

Other

Larsson, S., and G.R. Chesley. 1986. An Analysis of the Auditor's Analytical

Uncertainty about Probabilities. Contemporary Accounting Research (Spring): 259-282.

Gaa, J.C., and C.H. Smith. 1985. Auditors and Deceptive Financial Statements: Assigning Responsibility and Blame. Contemporary Accounting Research (Spring): 219-241.

Other

Boritz, J.E. 1985. Information Presentation Structures on Audit Planning and Review Judgments. Contemporary Accounting Research (Spring): 193-218.

BDM Experiment

Journal of Accounting & Economics

Wang, Q., T.J. Wong, and L. Xia. 2008. State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting & Economics (September): 112-134.

Caramanis, C. and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting & Economics (March): 116-138.

Ashbaugh-Skaife, H., D. W. Collins, and W.R. Kinney Jr. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting & Economics (September): 166-192.

Ogneva, M. and K. R. Subramanyam. 2007. Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia. Journal of Accounting & Economics (July): 439-452.

Gaver, J. J. and J. S. Patterson. 2007. The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry. Journal of Accounting & Economics (July): 299-320.

Archival

Archival

Archival

Archival

Archival

Hilary, G., and C. Lennox. 2005. The credibility of self-regulation: Evidence from the accounting profession's peer review program. Journal of Accounting & Economics (December): 211-229.

Archival

Louis, H. 2005. Acquirers’ abnormal returns and the non-Big 4 auditor clientele effect. Journal of Accounting & Economics (December): 75-99.

Archival

Lennox, C. 2005. Audit quality and executive officers’ affiliations with CPA firms. Journal of Accounting & Economics (June): 201-231.

Archival

Taffler, R.J., J. Lu, and A. Kausar. 2004 In denial? Stock market underreaction to going-concern audit report disclosures. Journal of Accounting & Economics (December): 263-296.

Archival

Butler, M., A.J. Leone, and M. Willenborg. 2004. An empirical analysis of auditor reporting and its association with abnormal accruals. Journal of Accounting & Economics (June): 139-165.

Archival

Pittman, J.A., and S. Fortin. 2004. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting & Economics (February): 113-136.

Archival

Palmrose, Z.-V., V.J. Richardson, and S. Scholz. 2004. Determinants of market reactions to restatement announcements. Journal of Accounting & Economics (February): 59-89.

Archival

Banker, R.D., H. Chang, and R. Cunningham. 2003. The public accounting industry production function. Journal of Accounting & Economics (June): 255-281.

Archival

Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting & Economics (August): 375-400.

Archival

Craswell, A., D.J. Stokes, and J. Laughton. 2002. Auditor independence and fee dependence. Journal of Accounting & Economics (June): 253-275.

Archival

Seetharaman, A., F.A. Gul, and S.G. Lynn. 2002. Litigation risk and audit fees: evidence from UK firms cross-listed on US markets. Journal of Accounting & Economics (February): 91-115.

Archival

E. Bartov, F.A. Gul, and J.S.L. Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting & Economics (December): 421-452.

Archival

J.K. Reynolds, and J.R. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting & Economics (December): 375-400.

Archival

Willenborg, M., J.C. James, and C. McKeown. 2000. Going-concern initial public offerings. Journal of Accounting & Economics (December): 279-313.

Archival

Lennox, C. 2000. Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting & Economics (June): 321-337.

Archival

DeFond, M.L., T. J. Wong and S. Li. 1999. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting & Economics (December): 269-305.

Archival

Lee, C.J., C. Liu, and T. Wang. 1999. The 150-Hour Rule. Journal of Accounting & Economics (April): 203-228.

Analytical

Doogar, R., and R.F. Easley. 1998. Concentration without Differentiation: A New Look at the Determinants of Audit Market Concentration. Journal of Accounting & Economics (June): 235-254.

Analytical

DeFond, M.L., and K.R. Subramanyam. 1998. Auditor Changes and Discretionary Accruals. Journal of Accounting & Economics (February): 35-67.

Archival

Dopuch, N., D.E. Ingberman, and R.R. King. 1997. An Experimental Investigation of Multi-defendant Bargaining in “Joint and Several” and Proportionate Liability Regimes. Journal of Accounting & Economics (July):

189-221.


Frost, C.A. 1997. Disclosure Policy Choice of UK Firms Receiving Modified Audit Reports. Journal of Accounting & Economics (July): 163-187.

Archival

Gul, F.A., and J.S.L. Tsui. 1997. A Test of the Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing. Journal of Accounting & Economics (December): 219-238.

Archival

Dye, R.A. 1995. Incorporation and the Audit Market. Journal of Accounting & Economics (January): 75-115.

Analytical

Craswell, A.T., J.R. Francis, and S.L. Taylor. 1995. Auditor Brand Name Reputations and Industry Specializations. Journal of Accounting & Economics (December): 297-322.

Archival

Feltham, G.A., J.S. Hughes, and D.A. Simunic. 1991. Empirical Assessment of the Impact of Auditor Quality On The Valuation Of New Issues. Journal of Accounting & Economics (December): 375-399.

Archival

Dye, R.A. 1991. Informationally Motivated Auditor Replacement. Journal of Accounting & Economics (December): 347-374.

Analytical

Datar, S.M., G.A. Feltham, and J.S. Hughes. 1991. The Role of Audits and Audit Quality in Valuing New Issues. Journal of Accounting & Economics (March): 3-49.

Analytical

Kinney, W.R., Jr. 1986. Audit Technology and Preferences for Auditing Standards. Journal of Accounting & Economics (March): 73-89.

Archival

Dopuch, N., R.W. Holthausen and R.W. Leftwich. 1986. Abnormal Stock Returns Associated With Media Disclosures of 'Subject To' Qualified Audit Opinions. Journal of Accounting & Economics (June): 93-117.

Archival

Dodd, P., N. Dopuch, R. Holthausen, and R. Leftwich. 1984. Qualified Audit Opinions and Stock Prices: Information Content, Announcement Dates, and Concurrent Disclosures. Journal of Accounting & Economics (April): 3-38.

Archival

Baber, W.R. 1983. Toward Understanding The Role of Auditing In The Public Sector. Journal of Accounting & Economics (December): 213-227.

Archival

DeAngelo, L.E. 1982. Mandated Successful Efforts and Auditor Choice. Journal of Accounting & Economics (December): 171-203.

Archival

DeAngelo, L.E. 1981. Auditor Size and Audit Quality. Journal of Accounting & Economics (December): 183-199.

Archival

DeAngelo, L.E. 1981. Auditor Independence, 'Low Balling', and Disclosure Regulation. Journal of Accounting & Economics (August): 113-127.

Analytical

Journal of Accounting and Public Policy

O. Hope, T. Kang, W. Thomas and Y. K. Yoo. 2008. Culture and auditor choice: A test of the secrecy hypothesis Journal of Accounting and Public Policy (September-October): 357-373.

Archival

Vermeer, T. 2008. Market for former Andersen clients: Evidence from government and non-profit sectors. Journal of Accounting and Public Policy (September-October): 394-408.

Archival

Lai, K., F. A Gul. 2008. Was audit quality of Laventhol and Horwath poor? Journal of Accounting and Public Policy (May/June): 217- 237.

Archival

Jenkins, D. S. and U. Velury. 2008. Does auditor tenure influence the reporting of conservative earnings? Journal of Accounting and Public Policy (March-April): 177- 192.

Archival

Kaplan, S. E. and E. G Mauldin. 2008. Auditor rotation and the appearance of independence: Evidence from non-professional investors. Journal of Accounting and Public Policy (March-April): 177- 192.

BDM Experiment

Arnold Schneider, Bryan K. Church. 2008. The effect of auditors’ internal control opinions on loan decisions. Journal of Accounting and Public Policy (January-February): 19-37.

BDM Experiment

Citron, D. B., R. J. Taffler and J. Uang. 2008. Delays in reporting price-sensitive information: The case of going concern. Journal of Accounting and Public Policy (January-February): 19-37.

Archival

Lowensohn, S., L. E Johnson, R. J. Elder, S. P. Davies. 2007. Auditor specialization, perceived audit quality, and audit fees in the local government audit market. Journal of Accounting and Public Policy (November-December): 705-732.

Archival

Zhou, H. 2007. Auditing standards, increased accounting disclosure, and information asymmetry: Evidence from an emerging market. Journal of Accounting and Public Policy (September-October): 584-620.

Archival

Pathak, J., S. Nkurunziza, and S. E. Ahmed. 2007. General theory of cost minimization strategies of continuous audit of databases. Journal of Accounting and Public Policy (September-October): 621-633.

Analytical

l Firth, M., P. M Y Fung and O. M Rui. 2007. Ownership, two-tier board structure, and the informativeness of earnings--Evidence from China.Journal of Accounting and Public Policy (July-August): 463-496.

Archival

Yan Zhang, Y., J. Zhou and N. Zhou. 2007. Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy: (May-June): 300-327.

Archival

Stanley, J. D. and F T. DeZoort. 2007. Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy (March-April):131-159.

Archival

Hunt, A. K. and A. Lulseged. 2007. Client importance and non-Big 5 auditors' reporting decisions. Journal of Accounting and Public Policy (March-April): 212-248.

Archival

Lam, K. C. K.,and Y. M. Mensah. 2006. Auditors’ decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong. Journal of Accounting and Public Policy (November-December): 706-739.

Archival

M. A. Geiger, K. Raghunandan, D. V. Rama. 2006. Auditor decision-making in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size. Journal of Accounting and Public Policy (May-June): 332-353.

Archival

D. S. Jenkins, D. S., G. D. Kane and U. Velury. 2006. Earnings quality decline and the effect of audit industry specialist auditors: An analysis of the late 1990s. Journal of Accounting and Public Policy (January-February): 71-90.

Archival

Asare, S., J. Cohen, and G. Trompeter. 2005. The effect of non-audit services on client risk, acceptance and staffing decisions. Journal of Accounting and Public Policy (November-December): 489-520.

BDM Experiment

Beneish, M.D., P.E. Hopkins, I.P. Jansen, and R.D. Martin. 2005. Do auditor resignations reduce uncertainty about the quality of firms’ financial reporting? Journal of Accounting and Public Policy (September - October): 357-390.

Archival

Ascioglu, A., S.P. Hegde, and J.B. McDermott. 2005. Auditor compensation, disclosure quality, and market liquidity: Evidence from the stock market. Journal of Accounting and Public Policy (July - August): 325-354.

Archival

Basioudis, I.G., and S. Ellwood. 2005. External audit in the National Health Service in England and Wales: A study of an oversight body’s control of auditor remuneration. Journal of Accounting and Public Policy (May-June): 207-241.

Archival

Pathak, J., B. Chaouch, and R.S. Sriram. 2005. Minimizing cost of continuous audit: Counting and time dependent strategies. Journal of Accounting and Public Policy (January - February): 61-75.

Analytical

Barnes, Paul. 2004. The auditor’s going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead. Journal of Accounting and Public Policy (November-December): 415-440.

Analytical

Davidson, III, W.N., B. Xie, and W. Xu. 2004. Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise. Journal of Accounting and Public Policy (July - August): 279-293.

Archival

Fields, L. P., D.R. Fraser, and M.S. Wilkins. 2004. An investigation of the pricing of audit services for financial institutions. Journal of Accounting and Public Policy (January - February): 53-77.

Archival

Chaney, P.K., D.C. Jeter, and P.E. Shaw. 2003. The impact on the market for audit services of aggressive competition by auditors. Journal of Accounting and Public Policy (November - December): 487-516.

Analytical

Lee, P., D. Stokes, S. Taylor, and T. Walter. 2003. The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings. Journal of Accounting and Public Policy (September - October): 377-400.

Archival

Roberts, R.W., P.D. Dwyer, and J.T. Sweeney. 2003. Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995 Journal of Accounting and Public Policy (September - October): 433-457.

Archival

Verrecchia, R.E. 2003. Why all the hoopla about Enron? Journal of Accounting and Public Policy (March - April): 99-105.

Other

DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2003. Audit committee support for auditors: The effects of materiality justification and accounting precision. Journal of Accounting and Public Policy (March - April): 175-199.

BDM Experiment

Zeff, S.A. 2003. Du Pont’s early policy on the rotation of audit. Journal of Accounting and Public Policy (January - February): 1-18.

Other

Carcello, J.V., D.R. Hermanson, and T.L. Neal. 2003. Auditor reporting behavior when GAAS lack specificity: the case of SAS No. 59. Journal of Accounting and Public Policy (January - February): 63-81.

Archival

Ronen, J. 2002. Policy reforms in the aftermath of accounting scandals. Journal of Accounting and Public Policy (Winter): 281-286.

Other

Johnson, L.E., S.P. Davies, and R.J. Freeman. 2002. The effect of seasonal variations in auditor workload on local government audit fees and audit delay. Journal of Accounting and Public Policy (Winter): 395-422.

Archival

Abdel-khalik, A.R. 2002. Reforming corporate governance post Enron: Shareholders' Board of Trustees and the auditor. Journal of Accounting and Public Policy (Summer): 97-103.

Other

Benston, G.J., and A.L. Hartgraves. 2002. Enron: what happened and what we can learn from it. Journal of Accounting and Public Policy (Summer): 105-127.

Other

Revsine, L. 2002. Enron: sad but inevitable. Journal of Accounting and Public Policy (Summer): 137-145.

Other

Payne, J.L., and K.L. Jensen. 2002. An examination of municipal audit delay. Journal of Accounting and Public Policy (Spring): 1-29.

Archival

Grant, C. T., C.S. Ciccotello, and M. Dickie. 2002. Barriers to professional entry: how effective is the 150-hour rule? Journal of Accounting and Public Policy (Spring): 71-93.

Archival

Bédard, J. 2001. The disciplinary process of the accounting profession: protecting the public or the profession? The Québec experience. Journal of Accounting and Public Policy (Winter): 399-437.

Archival

Thorne, J., S.A. Holmes, A.S. McGowan, C.A. Strand, and R.H. Strawser 2001. The relation between audit pricing and audit contract type: a public sector analysis. Journal of Accounting and Public Policy (Autumn): 189-215.

Archival

McLelland, A.J., and G. Giroux. 2000. An empirical analysis of auditor report timing by large municipalities. Journal of Accounting and Public Policy (Autumn): 263-281.

Archival

Collier, P. and A. Gregory. 1999. Audit Committee Activity and Agency Costs. Journal of Accounting and Public Policy (Winter): 311-332.


Cushing, B.E. 1999. Economic Analysis of Accountants’ Ethical Standards: The Case of Audit Opinion Shopping. Journal of Accounting and Public Policy (Winter): 339-363.

Analytical

Coate, C.J. 1999. Discussion of “Economic Analysis of Accountants’ Ethical Standards: The Case of Audit Opinion Shopping. Journal of Accounting and Public Policy (Winter): 365-373.

Analytical

Cloyd, C.B., J.R. Frederickson and J.W. Hill. 1998. Independent Auditor Litigation: Recent Events and Related Research. Journal of Accounting and Public Policy (Summer): 121-142.

Other

Jennings, M.M., D.J. Lowe and P.M.J. Reckers. 1998. Causality as an Influence on Hindsight Bias: An Empirical Examination of Judges’ Evaluation of Professional Audit Judgment. Journal of Accounting and Public Policy (Summer): 143-167.

BDM Experiment

Jones, F.L. and K. Raghunandan. 1998. Client Risk and Recent Changes in the Market for Audit Services. Journal of Accounting and Public Policy (Summer): 169-181.

Archival

McEnroe, J.E. and S.C. Martens. 1998. An Examination of the Auditing Standards Promulgation Process Involving SAS No. 69. Journal of Accounting and Public Policy (Spring): 1-26.

Archival

Siliciano, J.A. 1997. Trends in Independent Auditor Liability: The Emergence of a Sane Consensus? Journal of Accounting and Public Policy (Winter): 339-353.

Other

Palmrose, Z-V. 1997. Audit Litigation Research: Do the Merits Matter? An Assessment and Directions for Future Research. Journal of Accounting and Public Policy (Winter): 355-378.

Other

Dalton, D.R., J.W. Hill and R.J. Ramsay. 1997. The Threat of Litigation and Voluntary Partner/Manager Turnover in Big Six Firms. Journal of Accounting and Public Policy (Winter): 379-413.


Blacconiere, W.G. and M.L. DeFond. 1997. An Investigation of Independent Audit Opinions and Subsequent Independent Auditor Litigation of Publicly-Traded Failed Savings and Loans. Journal of Accounting and Public Policy (Winter): 415-454.

Archival

Mishra, B.K., D.P. Newman and C.H. Stinson. 1997. Environmental Regulations and Incentives for Compliance Audits. Journal of Accounting and Public Policy (Summer): 187-214.

Analytical

Cloyd, C.B., J.R. Frederickson and J.W. Hill. 1996. Motivating Factors in Lawsuits Against Independent Auditors: Experimental Evidence on the Importance of Causality. Journal of Accounting and Public Policy (Autumn): 185-218.

BDM Experiment

Elitzur, R. and H. Falk. 1996. Planned Audit Quality. Journal of Accounting and Public Policy (Autumn): 247-269.

Analytical

Jones, F.L. 1996. The Information Content of the Auditor’s Going Concern Evaluation. Journal of Accounting and Public Policy (Spring): 1-27.

Archival

Deis, D.R. Jr., and G. Giroux. 1996. The Effect of Auditor Changes on Audit Fees, Audit Hours, and Audit Quality. Journal of Accounting and Public Policy (Spring): 55-76.

Archival

Anderson, J.C., M.M. Jennings, S.E. Kaplan and P.M.J. Reckers. 1995. The Effect of Using Diagnostic Decision Aids for Analytical Procedures on Judges’ Liability Judgments. Journal of Accounting and Public Policy (Spring): 33-62.

BDM Experiment

Haskins, M.E. and M.W. Dirsmith. 1995. Control and Inherent Risk Assessments in Client Engagements: An Examination of Their Interdependencies. Journal of Accounting and Public Policy (Spring): 63-83.


Krishnan, J. and R.G. Stephens. 1995. Evidence on Opinion Shopping from Audit Opinion Conservatism. Journal of Accounting and Public Policy (Autumn): 179-201.

Archival

Schaefer, J. and M. Zimmer. 1995. Gender and Earnings of Certain Accountants and Auditors: A Comparative Study of Industries and Regions. Journal of Accounting and Public Policy (Winter): 265-291.

Archival

Schneider, A. 1995. Incidence of Accounting Irregularities: An Experiment to Compare Audit, Review, and Compilation Services. Journal of Accounting and Public Policy (Winter): 293-310.

BDM Experiment

Hill, J.W., R.J. Ramsay, and D.T. Simon. 1994. Audit Fees and Client Business Risk During the S&L Crisis: Empirical Evidence and Directions for Future Research. Journal of Accounting and Public Policy (Fall): 185-203.

Archival

Menon, K., and J.D. Williams. 1994. The Use of Audit Committees for Monitoring. Journal of Accounting and Public Policy (Summer): 121-139.

Archival

Anderson, D., J.R. Francis, and D.J. Stokes. 1993. Auditing, Directorships and the Demand for Monitoring. Journal of Accounting and Public Policy (Winter): 353-375.

Analytical

Beneish, M.D., and R. Chatov, 1993. Corporate Codes of Conduct: Economic Determinants and Legal Implications for Independent Auditors. Journal of Accounting and Public Policy (Spring): 3-35.

Analytical

Chang, C.F., P.J. Steinbart, and H.P. Tuckman. 1993. Are Medicare Audits Random or Predictable? Journal of Accounting and Public Policy (Summer): 135-154.

Archival

Jang, H.J., and C. Lin. 1993. Audit Quality and Trading Volume Reaction: A Study of Initial Public Offering of Stocks. Journal of Accounting and Public Policy (Fall): 263-287.

Archival

Campbell, D.R., and L.M. Parker. 1992. SEC Communications to the Independent Auditors: An Analysis of Enforcement Actions. Journal of Accounting and Public Policy (Winter): 297-330.

Archival

Raman, K.K., and E.R. Wilson. 1992. An Empirical Investigation of the Market for "Single Audit" Services. Journal of Accounting and Public Policy (Winter): 271-295.

Archival

Rubin, M.A. 1992. Municipal Selection of a State or External Auditor for Financial Statement Audits. Journal of Accounting and Public Policy (Summer): 155-178.

Archival

Copley, P.A. 1991. The Association Between Municipal Disclosure Practices and Audit Quality. Journal of Accounting and Public Policy (Winter): 245-266.

Archival

Dirsmith, M.W., M.A. Covaleski, and C.E. White, Jr. 1991. Independent Auditor Perceptions of Client Strategic Planning Processes: A Conceptual and Empirical Investigation. Journal of Accounting and Public Policy (Winter): 267-296.

Other

Tonge, S.D., and C.W. Wootton. 1991. Auditor Concentration and Competition Among the Large Public Accounting Firms: Post-Merger Status and Future Implications. Journal of Accounting and Public Policy (Summer): 157-172.

Archival

Baber, W.R. 1990. Toward a Framework for Evaluating the Role of Accounting and Auditing in Political Markets: The Influence of Political Competition. Journal of Accounting and Public Policy (Spring): 57-74.

Other

Bradbury, M.E. 1990. The Incentives for Voluntary Audit Committee Formation. Journal of Accounting and Public Policy (Spring): 19-36.

Analytical

Haka, S., and P. Chalos. 1990. Evidence of Agency Conflict Among Management, Auditors, and the Audit Committee Chair. Journal of Accounting and Public Policy (Winter): 271-292.


Kaplan, S.E., K. Menon, and D.D. Williams. 1990. The Effect of Audit Structure on the Audit Market. Journal of Accounting and Public Policy (Fall): 197-215.

Archival

Pincus, K., M. Rusbarsky, and J. Wong. 1989. Voluntary Formation of Corporate Audit Committees Among NASDAQ Firms. Journal of Accounting and Public Policy (Winter): 239-265.

Archival

Kaplan, R.L. 1987. Accountants' Liability and Audit Failures: When the Umpire Strikes Out. Journal of Accounting and Public Policy (Spring): 1-8.

Other

Beck, P.J., and R.M. Barefield. 1986. An Economic Analysis of Competitive Bidding for Public Sector Audit Engagements. Journal of Accounting and Public Policy (Fall): 143-165.

Analytical

Healy, P., and T. Lys. 1986. Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms. Journal of Accounting and Public Policy (Winter): 251-265.

Archival

Marks, B.R., and K.K. Raman. 1986. State Audit Budgets and Market Assessments of Credit Risk. Journal of Accounting and Public Policy (Winter): 233-250.

Archival

DeJong, D. V. 1985. Class-Action Privileges and Contingent Legal Fees: Investor and Lawyer Incentives to Litigate and the Effect on Audit Quality. Journal of Accounting and Public Policy (Fall): 175-200.

Analytical

Journal of Accounting Research

Messier, W.F., Jr., V. Owhoso, and C. Rakovski. 2008. Can Audit Partners Predict Subordinates’ Ability to Detect Errors? Journal of Accounting Research (December): 1241-1264.

Hatfield, R.C., C.P. Agoglia, and M.H. Sanchez. 2008. Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting. Journal of Accounting Research (December): 1183-1207.

Weber, J., M. Willenborg, and J. Zhang. 2008. Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG. Journal of Accounting Research (September): 941-972.

Bell, T.B., R. Doogar, and I. Solomon. 2008. Audit Labor Usage and Fees under Business Risk Auditing. Journal of Accounting Research (September): 729-760.

Lim, C-Y., and H-T. Tan. 2008. Non-audit Service Fees and Audit Quality: The Impact of Auditor Specialization. Journal of Accounting Research (March): 199-246.

Gul, F.A. 2006. Auditors’ Response to Political Connections and Cronyism in Malaysia. Journal of Accounting Research (December): 931-963.

Lu, T. 2006. Does Opinion Shopping Impair Auditor Independence and Audit Quality? Journal of Accounting Research (June): 561-583.

BDM Experiment

BDM Experiment

Archival

Archival

Archival

Archival

Archival

Beyer, A., and S.S. Sridhar. 2006. Effects of Multiple Clients on the Reliability of Audit Reports. Journal of Accounting Research (Mar): 29-51.

Archival

Karamanou, I., and N. Vafeas. 2005. The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. Journal of Accounting Research (June): 453-486.

Archival

Defond, M.L., R.N. Hann, and X. Hu. 2005. Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? Journal of Accounting Research (May): 153-193.

Archival

Engel, Ellen. 2005. Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? Journal of Accounting Research (May): 195-204.

Other

Fan, J.P.H., and T.J. Wong. 2005. Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. Journal of Accounting Research (March): 35-72.

Archival

Lyon, J.D., and M.W. Maher. 2005. The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct. Journal of Accounting Research (March): 133-151.

Archival

Johnstone, K.M., and J.C. Bedard. 2004. Audit Firm Portfolio Management Decisions. Journal of Accounting Research (September): 659-690.

Archival

Mansi, S.A., W.F. Maxwell, and D.P. Miller. 2004. Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. Journal of Accounting Research (September): 755-793.

Archival

Kinney Jr., W.R., Z-V. Palmrose, and S. Scholz. 2004. Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right? Journal of Accounting Research (June): 561-588.

Archival

Larcker, D.F., and S.A. Richardson. 2004. Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance. Journal of Accounting Research (June): 625-658.

Archival

Weber, J., and M. Willenborg. 2003. Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings. Journal of Accounting Research (September): 681-720.

Archival

Whisenant, S., S. Sankaraguruswamy, and K. Raghunandan. 2003. Evidence on the Joint Determination of Audit and Non-Audit Fees. Journal of Accounting Research (September): 721-744.

Archival

Agoglia, C.P.; T. Kida, and D.M. Hanno. 2003. The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers. Journal of Accounting Research (March): 33-46.

BDM Experiment

Joe, J.R. 2003. Why Press Coverage of a Client Influences the Audit Opinion. Journal of Accounting Research (March): 109-133.

BDM Experiment

Chaney, P.K., and K.L. Philipich. 2002. Shredded Reputation: The Cost of Audit Failure. Journal of Accounting Research (September): 1221-1245.

Archival

DeFond, M.L.; K. Raghunandan, and K.R. Subramanyam. 2002. Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions. Journal of Accounting Research (September): 1247-1274.

Archival

Bagnoli, M., M. Penno, and S.G. Watts. 2001. Auditing in the Presence of Outside Sources of Information. Journal of Accounting Research (December): 435-447.

Analytical

Barron, O., J. Pratt, and J.D. Stice. 2001. Misstatement Direction, Litigation Risk, and Planned Audit Investment. Journal of Accounting Research (December): 449-465.

BDM Experiment

Felix Jr., W.L., A.A. Gramling, and M.J. Maletta. 2001. The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution. Journal of Accounting Research (December): 513-534.

Archival

Gibbins, M., S. Salterio, and A. Webb. 2001. Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting. Journal of Accounting Research (December): 535-563.


Jamal, K., and H.T. Tan. 2001. Can Auditors Predict the Choices Made by Other Auditors? Journal of Accounting Research (December): 583-597.

BDM Experiment

Mayhew, B.W. 2001. Auditor Reputation Building. Journal of Accounting Research (December): 599-617.


Williams Turner, C. 2001. Accountability Demands and the Auditor's Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action). Journal of Accounting Research (December): 683-706.

BDM Experiment

Bell, T.B., W.R. Landsman, and D.A. Shackelford. 2001. Auditor's Perceived Business Risk and Audit Fees: Analysis and Evidence. Journal of Accounting Research (June): 35-43.


Bradshaw, M.T., S.A. Richardson, and R.G. Sloan. 2001. Do Analysts and Auditors Use Information in Accruals? Journal of Accounting Research (June): 45-74.

Archival

Dopuch, N., R.R. King, and R. Schwartz. 2001. An Experimental Investigation of Retention and Rotation Requirements. Journal of Accounting Research (June): 93-117.


Hackenbrack, K., K.L. Jensen, and J.L. Payne. 2000. The Effect of a Bidding Restriction on the Audit Services Market. Journal of Accounting Research (Autumn): 355-374.

Archival

Erickson, M., B.W. Mayhew, and W.L. Felix. 2000. Why Do Audits Fail? Evidence from Lincoln Savings and Loan. Journal of Accounting Research (Spring): 165-194.

Other

Ettredge, M.L., and D.T. Simon. 2000. The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings. Journal of Accounting Research (Spring): 195-207.

Archival

Holder-Webb, L.M., and M.S. Wilkins. 2000. The Incremental Information Content of SAS No. 59 Going-Concern Opinions. Journal of Accounting Research (Spring): 209-219.

Archival

Zimbelman, M.F., and W.S. Waller. 1999. An Experimental Investigation of Auditor-Auditee Interaction Under Ambiguity. Journal of Accounting Research (Supplement): 135-156.


Bloomfield, R. 1999. Discussion of an Experimental Investigation of Auditor-Auditee Interaction under Ambiguity. Journal of Accounting Research (Supplement): 157.


Tan, H., and A. Kao. 1999. Accountability Effects on Auditors’ Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexity. Journal of Accounting Research (Spring): 209-224.

BDM Experiment

Solomon, I., M.D. Shields, and O.R. Whittington. 1999. What Do Industry-Specialist Auditors Know? Journal of Accounting Research (Spring): 191-208.

BDM Experiment

Phillips, F. 1999. Auditor Attention to and Judgements of Aggressive Financial Reporting. Journal of Accounting Research (Spring): 167-190.

BDM Experiment

Brown, C.E., M.E. Peecher, and I. Solomon. 1999. Auditors’ Hypothesis Testing in Diagnostic Inference Tasks. Journal of Accounting Research (Spring): 1-26.

BDM Experiment

Louwers, T.J. 1998. The Relation Between Going-Concern Opinions and the Auditor’s Loss Function. Journal of Accounting Research (Spring): 143-156.

Archival

Bockus, K., and F. Gigler. 1998. A Theory of Auditor Resignation. Journal of Accounting Research (Autumn): 191-208.

Analytical

Blackwell, D.W., T.R. Noland, and D.B. Winters. 1998. The Value of Auditor Assurance: Evidence from Loan Pricing. Journal of Accounting Research (Spring): 57.-70

Archival

Zimbelman, M.F. 1997. The Effects of SAS No. 82 on Auditors’ Attention to Fraud Risk Factors and Audit Planning Decisions. Journal of Accounting Research (Supplement): 75-97.

BDM Experiment

Hoffman, V.B. 1997. Discussion of the Effects of SAS No. 82 on Auditors’ Attention to Fraud Risk Factors and Audit Planning Decisions. Journal of Accounting Research (Supplement): 99.

BDM Experiment

Tan, H., and R. Libby. 1997. Tacit Managerial Versus Technical Knowledge as Determinants of Audit Expertise in the Field. Journal of Accounting Research (Spring): 97-114.

Archival

Mutchler, J.F., W. Hopwood and J.M. McKeown. 1997. The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies. Journal of Accounting Research (Autumn): 295-311.

Archival

Melumad, N.D., and A. Ziv. 1997. A Theoretical Examination of the Market Reaction to Auditors’ Qualifications. Journal of Accounting Research (Autumn): 239-256.

Analytical

Kennedy, J., and M.E. Peecher. 1997. Judging Auditors’ Technical Knowledge. Journal of Accounting Research (Autumn): 279-293.

BDM Experiment

Kennedy, J., D.N. Kleinmuntz, and M.E. Peecher. 1997. Determinants of the Justifiability of Performance on Ill-Structured Audit Tasks. Journal of Accounting Research (Supplement): 105-123.

BDM Experiment

Hackenbrack, K. 1997. Discussion of Determinants of the Justifiability of Performance in Ill-Structured Audit Tasks. Journal of Accounting Research (Supplement): 125.

BDM Experiment

Hoffman, V.B., and J.M. Patton. 1997. Accountability, the Dilution Effect, and Conservatism in Auditors’ Fraud Judgements. Journal of Accounting Research (Autumn): 227-238.

BDM Experiment

Glover, S.M. 1997. The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information. Journal of Accounting Research (Autumn): 213-227.

BDM Experiment

Petroni, K., and M. Beasley. 1996. Errors in Accounting Estimates and Their Relation to Audit Firm Type. Journal of Accounting Research (Spring): 151-172.

Archival

Peecher, M.E. 1996. The Influence of Auditors’ Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence. Journal of Accounting Research (Spring): 125-140.

BDM Experiment

Davidson, R.A., and W.E. Gist. 1996. Empirical Evidence on the Functional Relation Between Audit Planning and Total Audit Effort. Journal of Accounting Research (Spring): 111-124.

Archival

Tan, H. 1995. Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgement. Journal of Accounting Research (Spring): 113-136.

BDM Experiment

McDaniel, L.S., and W.R. Kinney, Jr. 1995. Expectation-Formation Guidance in the Auditor’s Review of Interim Financial Information. Journal of Accounting Research (Spring): 59-76.

BDM Experiment

Koonce, L., U. Anderson, and G. Marchant. 1995. Justification of Decisions in Auditing. Journal of Accounting Research (Autumn): 369-384.

BDM Experiment

Copley, P.A., J.J. Gaver, and K.M. Gaver. 1995. Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit Market. Journal of Accounting Research (Spring): 137-156.

Archival

Gibbins, M., and J.D. Newton. 1994. An Empirical Exploration of Complex Accountability in Public Accounting. Journal of Accounting Research (Fall): 165-186.


Kachelmeier, S. J. 1994. Discussion of an experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Supplement): 131-139.


Dopuch, N., R. R. King, and J. W. Schatzberg. 1994. An experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Supplement): 103-130.


Francis, J. 1994. Discussion of Lawsuits against auditors. Journal of Accounting Research (Supplement): 95-102.

Archival

Lys, T. and R. L. Watts. 1994. Lawsuits against auditors. Journal of Accounting Research (Supplement): 65-93.

Archival

Gigler, F. 1994. Discussion of an analysis of auditor liability rules. Journal of Accounting Research (Supplement): 61-64.

Analytical

Narayanan, V. G. 1994. An analysis of auditor liability rules. Journal of Accounting Research (Supplement): 39-59.

Analytical

Bell, T. B. 1994. Discussion of auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Supplement): 31-38.

Archival

Carcello, J. V. and Z. V. Palmrose. 1994. Auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Supplement): 1-30.

Archival

O’Keefe, T. B., D. A. Simunic, and M. T. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research (Autumn): 241-261.

Archival

Ramsay, R. J. 1994. Senior/manager differences in audit workpaper review performance. Journal of Accounting Research (Spring): 127-135.

BDM Experiment

Hirst, D. E. 1994. Auditor’s sensitivity to source reliability. Journal of Accounting Research (Spring): 113-126.

BDM Experiment

Beatty, R. P. 1993. The economic determinants of auditor compensation in the initial public offerings market. Journal of Accounting Research (Autumn): 294-302.

Archival

Patterson, E. R. 1993. Strategic sample size choice in auditing. Journal of Accounting Research (Autumn): 272-293.

Analytical

Kennedy, J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research (Autumn): 231-245.

BDM Experiment

Libby, R. and M. G. Lipe. 1992. Incentives, effort, and the cognitive processes involved in accounting-related judgments. Journal of Accounting Research (Autumn): 249-273.

BDM Experiment

Hackenbrack, K. 1992. Implications of seemingly irrelevant evidence in audit judgment. Journal of Accounting Research (Spring): 126-136.

BDM Experiment

Teoh, S-H. 1992. Auditor independence, dismissal threats, and the market reaction to auditor switches. Journal of Accounting Research (Spring): 1-23.

Archival

J. H. Evans, III. 1991. Discussion of an independent auditor’s ex post criteria for the disclosure of information. Journal of Accounting Research (Supplement): 213-216.

Analytical

Penno, M., J. and J. S. Watts. 1991. An independent auditor’s ex post criteria for the disclosure of information. Journal of Accounting Research (Supplement): 194-212.

Analytical

M. L. Ettredge. 1991. Discussion of Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Supplement): 186-193.

Archival

Palmrose, Z. V. 1991. Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Supplement): 149-185.

Archival

M. L. DeFond, and D. B. Smith. 1991. Discussion of the financial and market effects of the SEC’s accounting and auditing enforcement releases. Journal of Accounting Research (Supplement): 143-148.

Archival

Feroz, E. H., K. Park, and V. S. Pastena. 1991. The financial and market effects of the SEC’s accounting and auditing enforcement releases. Journal of Accounting Research (Supplement): 107-142.

Archival

J. E. Berg. 1991. Discussion of The impact of MAS on auditors’ independence: An experimental markets study. Journal of Accounting Research (Supplement): 99-106.


Dopuch, N., and R. R. King. 1991. The impact of MAS on auditors’ independence: An experimental markets study. Journal of Accounting Research (Supplement): 60-98.


S. Baiman. 1991. Discussion of conservatism and auditor-client negotiations. Journal of Accounting Research (Supplement): 55-59.

Analytical

Antle, R., and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research (Supplement): 31-54.

Analytical

L. Thoman. 1991. Discussion of contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Supplement): 25-30.

Analytical

Antle, R., and J. Demski. 1991. Contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Supplement): 1-24.

Analytical

Bell, T. B., and R. H. Tabor. 1991. Empirical analysis of audit uncertainty qualifications. Journal of Accounting Research (Autumn): 350-370.

Archival

Trotman, K. T., and R. Wood. 1991. A meta-analysis of studies on internal control judgments. Journal of Accounting Research (Spring): 180-192.

Other

Frost, C. A. 1991. Loss contingency reports and stock prices: A replication and extension of Banks and Kinney. Journal of Accounting Research (Spring): 157-169.

Archival

Baiman, S., J. H. Evans, III, and N. J. Nagarajan. 1991. Collusion in auditing. Journal of Accounting Research (Spring): 1-18.

Analytical

Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Supplement): 148-180.

BDM Experiment

Heiman, V. 1990. Discussion of Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Supplement): 181-186.

BDM Experiment

Watts, J. S. 1990. Discussion of Assessing audit risk from errors and irregularities. Journal of Accounting Research (Supplement): 141-147.

Analytical

Shibano, T. 1990. Assessing audit risk from errors and irregularities. Journal of Accounting Research (Supplement): 110-140.

Analytical

Messier, W. F., Jr. 1990. Discussion of a cognitive computational model of risk hypothesis generation. Journal of Accounting Research (Supplement): 104-109.

Other

Peters, J. M. 1990. A cognitive computational model of risk hypothesis generation. Journal of Accounting Research (Supplement): 83-103.

Other

Marchant, G. 1990. Discussion of Determinants of auditor expertise. Journal of Accounting Research (Supplement): 21-28.

BDM Experiment

Bonner, S. E., and B. L. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research (Supplement): 1-20.

BDM Experiment

Moeckel, C. 1990. The effect of experience on auditors’ memory errors. Journal of Accounting Research (Autumn): 368-387.

BDM Experiment

Libby, R., and D. M. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research (Autumn): 348-367.

BDM Experiment

McDaniel, L. S. 1990. The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research (Autumn): 267-285

BDM Experiment

Dye, R. A., B. V. Balachandran, and R. P. Magee. 1990. Contingent fees for audit firms. Journal of Accounting Research (Autumn): 239-266

Analytical

Roberts, R. W., G. W. Glezen, and T. W. Jones. 1990. Determinants of auditor change in the public sector. Journal of Accounting Research (Spring): 220-228

Archival

Ettredge, M., and R. Greenberg. 1990. Determinants of fee cutting on initial audit engagements. Journal of Accounting Research (Spring): 198-210

Archival

Melumad, N. D., and L. Thoman. 1990. On auditors and the courts in an adverse selection setting. Journal of Accounting Research (Spring): 77-120

Analytical

Cohen, J., and T. Kida. 1989. The impact of analytical review results, internal control reliability, and experience on auditors’ use of analytical review. Journal of Accounting Research (Autumn): 263-276

BDM Experiment

Moors, J. J. A., and M. J. B. T. Janssens. 1989. Exact distributions of bayesian cox-snell bounds in auditing. Journal of Accounting Research (Spring): 135-144

Other

Chewning, G., K. Pany, and S. Wheeler. 1989. Auditor reporting decisions involving accounting principle changes: Some evidence on materiality thresholds. Journal of Accounting Research (Spring): 78-96

Archival

Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research (Autumn): 315-330

BDM Experiment

Smith, D. B. 1988. An investigation of securities and exchange commission regulation of auditor change disclosures: The case of accounting series release No. 165. Journal of Accounting Research (Spring): 134-145.

Archival

Harris, T. 1987. Discussion of Signaling and monitoring in public-sector accounting. Journal of Accounting Research (Supplement): 159-164.

Archival

Evans, J. H. III, and J. M. Patton. 1987. Signaling and monitoring in public-sector accounting. Journal of Accounting Research (Supplement): 130-158.

Archival

Baber, W. R., E. H. Brooks, and W. E. Ricks. 1987. An empirical investigation of the market for audit services in the public sector. Journal of Accounting Research (Autumn): 293-305.

Archival

Ashton, R. H. J. J. Willingham, and R. K. Elliott. 1987. An empirical analysis of audit delay. Journal of Accounting Research (Autumn): 275-292.

Archival

Baiman, S., Evans, J. H. Evans, III, and J. Noel. 1987. Optimal contracts with a utility maximizing auditor. Journal of Accounting Research (Autumn): 217-244.

Analytical

Wilkerson, J. E., Jr. 1987. Selecting experimental and comparison samples for use in studies of auditor reporting decisions. Journal of Accounting Research (Spring): 161-167.

Archival

Balachandran, B. V., and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126.

Analytical

Srivastava, R. P. 1986. Auditing functions for internal control systems with interdependent documents and channels. Journal of Accounting Research (Autumn): 422-426.

Analytical

Palmrose, Z. V. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research (Autumn): 405-411.

Archival

Murray, D., and K. B. Frazier. 1986. A within-subjects test of expectancy theory in a public accounting environment. Journal of Accounting Research (Autumn): 394-399.

BDM Experiment

Huss., H. F., and R. L. Trader. 1986. A note on optimal sample sizes in compliance tests using a formal bayesian decision theoretic approach for finite and infinite populations. Journal of Accounting Research (Autumn): 394-399.

Other

Francis, J. R., and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research (Autumn): 383-393.

Archival

Abdel-Khalik, A. R., P. R. Graul, and J. D. Newton. 1986. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research (Autumn): 372-382.

BDM Experiment

Tamura, H., and P. A. Frost. 1986. Tightening CAV (DUS) bounds by using a parametric model. using a formal bayesian decision theoretic approach for finite and infinite populations. Journal of Accounting Research (Autumn): 364-371.

Other

Boritz, J. E. 1986. The effect of research method on audit planning and review judgments. Journal of Accounting Research (Autumn): 334-348.

BDM Experiment

Frederick, D. M., and R. Libby. 1986. Expertise and auditors’ judgments of conjunctive events. Journal of Accounting Research (Autumn): 270-290.

BDM Experiment

Smieliauskas, W. 1986. A simulation analysis of the power characteristics of some popular estimators under different risk and materiality levels. Journal of Accounting Research (Autumn): 217-230.

Other

Margheim, L. L. 1986. Further evidence on external auditors’ reliance on internal auditors. Journal of Accounting Research (Spring): 194-205.

BDM Experiment

Rohrbach, K. J. 1986. Monetary unit acceptance sampling. Journal of Accounting Research (Spring): 127-150.

Other

Roberts, D. M. 1986. Stratified sampling using a stochastic model. Journal of Accounting Research (Spring): 111-126.

Other

Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110.

Archival

Frost, P. A., and H. Tamura. 1986. Accuracy of auxiliary information interval estimation in statistical auditing. Journal of Accounting Research (Spring): 57-75.

Other

Schneider, A. 1985. The reliance of external auditors on the internal audit function. Journal of Accounting Research (Autumn): 911-919.

BDM Experiment

McKinley, S., K. Pany, and P. M. J. Reckers. 1985. An examination of the influence of CPA firm type, size, and MAS provision on loan officer decisions and perceptions. Journal of Accounting Research (Autumn): 887-896.

BDM Experiment

Kaplan, S. E. 1985. The effect of combining compliance and substantive tasks on auditor consensus. Journal of Accounting Research (Autumn): 871-877.

BDM Experiment

Glezen, G. W., and J. A. Millar. 1985. An empirical investigation of stockholder reaction to disclosures required by ASR no. 250. Journal of Accounting Research (Autumn): 859-870.

Archival

Waller, W. S. 1985. Self-regulation and the probability of quitting: A contracting approach to employee turnover in public accounting. Journal of Accounting Research (Autumn): 859-870.

BDM Experiment

DeJong, D. V., R. Forsythe, and W. C. Uecker. 1985. The methodology of laboratory markets and its implications for agency research in accounting and auditing. Journal of Accounting Research (Autumn): 753-793.


Trotman, K. T. 1985. The review process and the accuracy of auditor judgments. Journal of Accounting Research (Autumn): 740-752.

BDM Experiment

Smieliauskas, W. 1985. Sensitivity analysis of the realized risks of auditing with uncertainty concerning internal control evaluations. Journal of Accounting Research (Autumn): 740-752.

Other

Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research (Autumn): 683-699.

BDM Experiment

Mutchler, J. F. 1985. A multivariate analysis of the auditor’s going concern opinion decision. Journal of Accounting Research (Autumn): 668-682.

Archival

Libby, R. 1985. Availability and the generation of hypotheses in analytical review. Journal of Accounting Research (Autumn): 633-647.

BDM Experiment

Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526.

BDM Experiment

Finley, D. R. 1985. Counterexamples to proposed dollar-unit sampling algorithm. Journal of Accounting Research (Spring): 402-404.

Other

Trotman, K. T., and P. W. Yetton. 1985. The effect of the review process on auditor judgments. Journal of Accounting Research (Spring): 360-369.

BDM Experiment

Knechel, W. R. 1985. An analysis of alternative error assumptions in modeling the reliability of accounting systems. Journal of Accounting Research (Spring): 194-212.

Other

Beck, P. J., I. Solomon, and L. A. Tomassini. 1985. Subjective prior probability distributions and audit risk. Journal of Accounting Research (Spring): 360-369.

Other

Arrington, C. E., C. D. Bailey, and W. S. Hopwood. 1985. An attribution analysis of responsibility assessment for audit performance. Journal of Accounting Research (Spring): 1-20.

BDM Experiment

Scheiner, J. H. 1984. An empirical assessment of the impact of SEC nonaudit service disclosure requirements on independent auditors and their clients. Journal of Accounting Research (Autumn): 789-797.

Archival

Johnson, D. A., and K. Pany. 1984. Forecasts, auditor review, and bank loan decisions. Journal of Accounting Research (Autumn): 731-743.

BDM Experiment

Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research (Autumn): 679-702.

Archival

Schneider, A. 1984. Modeling external auditors’ evaluations of internal auditing. Journal of Accounting Research (Autumn): 657-678.

BDM Experiment

Puro, M. 1984. Audit firm lobbying before the financial accounting standards board: An empirical study. Journal of Accounting Research (Autumn): 624-646.

Archival

Godfrey, J., and J. Neter. 1984. Baysian bounds for monetary unit sampling in accounting and auditing. Journal of Accounting Research (Autumn): 497-525.

Other

Richiute, D. N. 1984. An empirical assessment of the impact of alternative task presentation modes on decision-making research in auditing. Journal of Accounting Research (Spring): 341-350.

BDM Experiment

Kida, T. 1984. The impact of hypothesis-testing strategies on auditors’ use of judgment data. Journal of Accounting Research (Spring): 332-340.

BDM Experiment

Davison, A.G., B. W. Stening, and W. T. Wai. 1984. Auditor concentration and the impact of interlocking directorates. Journal of Accounting Research (Spring): 313-317.

Archival

Gibbins, M. 1984. Propositions about the psychology of professional judgment in public accounting. Journal of Accounting Research (Spring): 103-125.

Other

Antle, R., 1984. Auditor independence. Journal of Accounting Research (Spring): 1-20.

Analytical

Messier, W. F., Jr. 1983. The effect of experience and firm type on materiality/disclosure judgments. Journal of Accounting Research (Autumn): 611-618.

BDM Experiment

Shockley, R. A. and R. N. Holt. 1983. A behavioral investigation of supplier differentiation in the market for audit services. Journal of Accounting Research (Autumn): 545-564.

BDM Experiment

Nichols, D. R., and D. B. Smith. 1983. Auditor credibility and auditor changes. Journal of Accounting Research (Autumn): 534-544.

Archival

Danos, P., and E.A. Imhoff. 1983. Factors affecting auditor’s evaluations of forecasts. Journal of Accounting Research (Autumn): 473-494.

BDM Experiment

Brown, P. R. 1983. Independent auditor judgment in the evaluation of internal auditor functions. Journal of Accounting Research (Autumn): 444-455.

BDM Experiment

Bamber, E. Michael. 1983. Expert judgment in the audit team: A source reliability approach. Journal of Accounting Research (Autumn): 396-412.

BDM Experiment

Bailey, K. E., III., J. H. Bylinski, and M. D. Shields. 1983. Effects of audit report wording changes on the perceived message. Journal of Accounting Research (Autumn): 355-370.

BDM Experiment

Tabor, R. H. 1983. Internal control evaluations and audit program revisions: Some additional evidence. Journal of Accounting Research (Spring): 348-354.

BDM Experiment

Trotman, K. T., P. W. Yetton, and I. R. Zimmer. 1983. Individual and group judgments of internal control systems. Journal of Accounting Research (Spring): 286-292.

BDM Experiment

Biggs, S. F., and T. J. Mock. 1983. An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions. Journal of Accounting Research (Spring): 234-255.

Other

Menzefricke, U. 1983. On sampling plan selection with dollar-unit sampling. Journal of Accounting Research (Spring): 96-105.

Other

Mayper, A. G. 1982. Consensus of auditors’ materiality judgments of internal control weaknesses. Journal of Accounting Research (Autumn, part II): 773-783.

BDM Experiment

Hamilton, R. E., and W. F. Wright. 1982. Internal control judgments and effects of experience: Replications and extensions. Journal of Accounting Research (Autumn, part II): 756-765.

BDM Experiment

Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas. 1982. Auditor consensus internal control evaluation and audit program planning. Journal of Accounting Research (Autumn, part II): 745-755.

BDM Experiment

Solomon, I. 1982. Probability assessment by individual auditors and audit teams: An empirical investigation. Journal of Accounting Research (Autumn, part II): 689-710.

BDM Experiment

Elliott, J. A. 1982. “Subject to” audit opinions and abnormal security returns: Outcomes and ambiguities. Journal of Accounting Research (Autumn, part II): 617-638.

Archival

Danos, P. and J. W. Eichenseher. 1982. Audit industry dynamics: Factors affecting changes in client-industry market shares. Journal of Accounting Research (Autumn, part II): 604-616.

Archival

Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research (Autumn, part II): 503-527.

Analytical

Scheiner, J. H., and J. E. Kiger. 1982. An empirical investigation of auditor involvement in non-audit services. Journal of Accounting Research (Autumn, part I): 482-496.

Archival

Pany, K., and C. H. Smith. 1982. Auditor association with quarterly financial information: An empirical test. Journal of Accounting Research (Autumn, part I): 472-481.

BDM Experiment

Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Autumn, part I): 415-428.

BDM Experiment

Kinney, W. R. Jr., and G. L. Salamon. 1982. Regression analysis in auditing: A comparison of alternative investigation rules. Journal of Accounting Research (Autumn, part I): 350-366.

Archival

Banks, D. W., and W. R. Kinney, Jr. 1982. Loss contingencies reports and stock prices: An empirical study. Journal of Accounting Research (Spring): 240-254.

Archival

Wright, A. 1982. An investigation of the engagement evaluation process for staff auditors. Journal of Accounting Research (Spring): 227-239.

BDM Experiment

Matsumura, E. M., and K. W. Tsui. 1982. Stein-type poisson estimators in audit sampling. Journal of Accounting Research (Spring): 162-170.

Other

Jiambalvo, J. 1982. Measures of accuracy and congruence in the performance evaluation of CPA Personnel: Replication and extensions. Journal of Accounting Research (Spring): 152-161.


Gibbins, M. 1982. Regression and other statistical implications for research on judgment using intercorrelated data sources. Journal of Accounting Research (Spring): 121-138.

Analytical

Frost, P. A., and H. Tamura. 1982. Jackknifed ratio estimation in statistical auditing. Journal of Accounting Research (Spring): 103-120.

Other

Schultz, J. J., Jr., and P. M. J. Reckers. 1981. The impact of group processing on selected audit disclosure decisions. Journal of Accounting Research (Autumn): 482-501.

BDM Experiment

Livingstone, J. L. 1980. Discussion of Internal control and external auditing for incentive compensation. Journal of Accounting Research (Supplement): 177-181.

Analytical

Butterworth, J. E. 1980. Discussion of Internal control and external auditing for incentive compensation. Journal of Accounting Research (Supplement): 172-176.

Analytical

Balachandran, B. V., and R. T. S. Ramakrishnan. 1980. Internal control and external auditing for incentive compensation. Journal of Accounting Research (Supplement): 140-171.

Analytical

Hamilton, R. E. 1980. Discussion of Optimal contracts with costly conditional auditing. Journal of Accounting Research (Supplement): 134-139.

Analytical

Fellingham, J. C. 1980. Discussion of Optimal contracts with costly conditional auditing. Journal of Accounting Research (Supplement): 129-133.

Analytical

Evans, III, J. H. 1980. Optimal contracts with costly conditional auditing. Journal of Accounting Research (Supplement): 108-128.

Analytical

Lewis, B. L. 1980. Expert judgment in auditing: An expected utility approach. Journal of Accounting Research (Autumn): 594-602.

BDM Experiment

Crosby, M. A. 1980. Implications of prior probability elicitation on audit sample size decisions. Journal of Accounting Research (Autumn): 585-593.

BDM Experiment

Lev, B. 1980. On the use of index models in analytical reviews by auditors. Journal of Accounting Research (Autumn): 524-550.

Archival

Kida, T. 1980. An investigation into auditors’ continuity and related qualification judgments. Journal of Accounting Research (Autumn): 506-523.

BDM Experiment

Warren, C. S. 1980. Uniformity of auditing standards: A replication. Journal of Accounting Research (Spring): 312-324.

Archival

Ashton, R. H., and P. R. Brown. 1980. Descriptive modeling of auditors’ internal control judgments: Replication and extension. Journal of Accounting Research (Spring): 269-277.

BDM Experiment

Weber, R. 1980. Some characteristics of the free recall of computer controls by EDP auditors. Journal of Accounting Research (Spring): 214-231.

BDM Experiment

Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research (Spring): 161-190.

Archival

Ijiri, Y. , and R. A. Leitch. 1980. Stein’s paradox and audit sampling. Journal of Accounting Research (Spring): 91-108.

Other

Beck, P. J. 1980. A critical analysis of the regression estimator in audit sampling. Journal of Accounting Research (Spring): 16-37.

Other

Scott, W. R. 1979. Discussion of Materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Supplement): 231-238.

Other

Loebbecke, J. K., and B. H. Ward. 1979. Discussion of Materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Supplement): 217-230.

Other

Cushing, B. E., D. G. Searfoss, and R. H. Randall. 1979. Materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Supplement): 172-216.

Other

Stringer, K. W. 1979. Discussion of The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Supplement): 169-171.

Archival

Lev, B. 1979. Discussion of The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Supplement): 166-168.

Archival

Kinney, W. R., Jr. 1979. The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Supplement): 148-165.

Archival

Swieringa, R. J. 1979. Discussion of A judgment-based definition of materiality. Journal of Accounting Research (Supplement): 139-147.

BDM Experiment

Carmichael, D. R. 1979. Discussion of A judgment-based definition of materiality. Journal of Accounting Research (Supplement): 136-138.

BDM Experiment

Moriarity, S., and F. H. Barron. 1979. A judgment-based definition of materiality. Journal of Accounting Research (Supplement): 114-135.

BDM Experiment

Garstka, S. J. 1979. Discussion of An empirical study or error characteristics in audit populations. Journal of Accounting Research (Supplement): 111-113.

Archival

Festge, M. O. 1979. Discussion of An empirical study or error characteristics in audit populations. Journal of Accounting Research (Supplement): 103-107.

Archival

Ramage, J. G, A. M. Krieger, and L. L. Spero. 1979. An empirical study or error characteristics in audit populations. Journal of Accounting Research (Supplement): 72-102.

Archival

J. J. Schultz, Jr. 1979. Discussion of The impact of uncertainty reporting on the loan decision. Journal of Accounting Research (Supplement): 64-71.

BDM Experiment

Bertholdt, R. A. 1979. Discussion of The impact of uncertainty reporting on the loan decision. Journal of Accounting Research (Supplement): 58-63.

BDM Experiment

Libby, R. 1979. The impact of uncertainty reporting on the loan decision. Journal of Accounting Research (Supplement): 35-57.

BDM Experiment

Roberts, D. M. 1979. Discussion of Auditing: Incentives and truthful reporting. Journal of Accounting Research (Supplement): 30-32.

Analytical

Baiman, S. 1979. Discussion of Auditing: Incentives and truthful reporting. Journal of Accounting Research (Supplement): 25-29.

Analytical

Ng, D. S., and J. Stoeckenius. 1979. Auditing: Incentives and truthful reporting. Journal of Accounting Research (Supplement): 1-24.

Analytical

Baker, R. L., and R. M. Copeland. 1979. Evaluation of the stratified regression estimator for auditing accounting populations. Journal of Accounting Research (Autumn): 606-617.

Other

Maher, M. W., K. V. Ramanathan and R. B. Perterson. 1979. Preference congruence, information accuracy, and employee performance: A field study. Journal of Accounting Research (Autumn): 476-503.


Kinney, W. R., Jr., 1979. Integrating audit tests: Regression analysis and partitioned dollar-unit sampling. Journal of Accounting Research (Autumn): 456-475.

Other

Jiambalvo, J. 1979. Performance evaluation and directed job effort: Model development and analysis in a CPA firm setting. Journal of Accounting Research (Autumn): 436-455.


Kinney, W. R., Jr., and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285.

Other

Libby, R. 1979. Bankers’ and auditors’ perceptions of the message communicated by the audit report. Journal of Accounting Research (Spring): 99-122.

BDM Experiment

Weber, R. 1978. Auditor decision making on overall system reliability: Accuracy, consensus, and the usefulness of a simulation decision aid. Journal of Accounting Research (Autumn): 368-388.

BDM Experiment

Bailey, A. D., Jr., and D. L. Jensen. 1977. A note on the interface between compliance and substantive tests. Journal of Accounting Research (Autumn): 293-299.

Other

Heimann, S. R., G. R. Chesley. 1977. Audit sample sizes for aggregated statement accounts. Journal of Accounting Research (Autumn): 193-206.

Other

Garstka, S. J. 1977. Models for computing upper error limits in dollar-unit sampling. Journal of Accounting Research (Autumn): 179-192.

Other

Scott, W. R. 1977. Group preference orderings for audit and valuation alternatives: The single-peakedness condition. Journal of Accounting Research (Spring): 120-137.

Analytical

Felix, W. L. Jr., and R. A. Grimlund. 1977. A sampling model for audit test of composite accounts. Journal of Accounting Research (Spring): 23-41.

Other

Joyce, E. 1976. Expert judgment in audit program planning. Journal of Accounting Research (Supplement): 29-60.

BDM Experiment

Moriarity, S., and F. H. Barron. 1976. Modeling the materiality judgments of audit partners. Journal of Accounting Research (Autumn): 320-341.

BDM Experiment

Ward, B. H. 1976. An investigation of the materiality construct in auditing. Journal of Accounting Research (Spring): 138-152.

BDM Experiment

Kaplan, R. S., 1975. Sample size computations for dollar-unit sampling. Journal of Accounting Research (Supplement): 126-133.

Other

MaGee, R. P. 1975. Discussion of Auditor’s loss functions implicit in consumption-investment models. Journal of Accounting Research (Supplement): 121-123.

Analytical

Landsittel, D. L. 1975. Discussion of Auditor’s loss functions implicit in consumption-investment models. Journal of Accounting Research (Supplement): 118-120.

Analytical

Scott, W. R. 1975. Auditor’s loss functions implicit in consumption-investment models. Journal of Accounting Research (Supplement): 98-117.

Analytical

Roberts, D. M. 1975. Discussion of The real risks in audit sampling. Journal of Accounting Research (Supplement): 92-94.

Other

Teitlebaum, A. D., and C. F. Robinson. 1975. The real risks in audit sampling. Journal of Accounting Research (Supplement): 70-91.

Other

Felix, W. L. Jr. 1975. Discussion of Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Supplement): 65-67.

Other

Anderson, R. J., and D. A. Leslie. 1975. Discussion of Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Supplement): 53-64.

Other

Loebbecke, J. K., and J. Neter. 1975. Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Supplement): 38-52.

Other

Taylor, R. G. 1975. Discussion of Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Supplement): 35-37.

Other

Moriarity, S. 1975. Discussion of Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Supplement): 30-34.

Other

Kinney, W. R., Jr. 1975. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Supplement): 14-29.

Other

Warren, C. S. 1975. Discussion of A statistical technique for analytical review. Journal of Accounting Research (Supplement): 10-13.

Other

Stringer, K. W. 1975. A statistical technique for analytical review. Journal of Accounting Research (Supplement): 1-9.

Other

Dyer, J. C., IV, and A. J. McHugh. 1975. The timeliness of the Australian annual report. Journal of Accounting Research (Autumn): 204-219.

Archival

Warren, C. S. 1975. Uniformity of auditing standards. Journal of Accounting Research (Spring): 162-176.

Archival

Kinney, W. R., Jr. 1975. A decision theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132.

Other

The Accounting Review

Cahan, S.F., J.M. Godfrey, J. Hamilton, and D.C. Jeter. 2008. Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities. The Accounting Review. (November): 1393-1423.

Archival

Earley, C. E., V. B. Hoffman, and J.R. Joe. 2008. Reducing Management’s Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404 Assessments. The Accounting Review. (November): 1461-1485.

Venkataraman, R., J. P. weber, and M. Willenborg. 2008. Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings. The Accounting Review. (September): 1315-1345.

Behn, B. K., J-H. Choi, and T. Kang. 2008. Audit Quality and Properties of Analyst Earnings Forecasts. The Accounting Review. (March): 327-349.

BDM Experiment

Archival

Archival

Carpenter, Tina. 2007. Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No.99. The Accounting Review. (October): 1119-1140.

Bhattacharjee, S., M. Maletta, and K. Moreno. 2007. The Cascading of Contrast Effects on Auditors’ Judgments in Multiple Client Audit Environments. The Accounting Review. (October): 1097-1117.

Abbott, L., S. Parker, G. Peters, and D. Rama. 2007. Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing. The Accounting Review. (July): 803-835.

Blouin, J., B. Grein, and B. Rountree. 2007. An Analysis of Forced Auditor Change: The Case of Former Arthur Anersen Clients. The Accounting Review. (May): 621-650.

Patterson, E., and J. Smith. 2007. The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength. The Accounting Review. (March): 427-455.

Sanchez, M., C. Agoglia, and R. Hatfield. 2007. The Effect of Auditors’ Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations. The Accounting Review (Jan): 241-263.

Omer, T., J. Bedard, and D. Falsetta. 2006. Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment. The Accounting Review. (October): 1095-1117.

Gaynor, L., L. McDaniel, and T. Neal. 2006. The Effects of Joint Provision and Disclosure of Nonaudit Services on Audit Committee Members’ Decisions and Investors’ Preferences. The Accounting Review. (July): 873-879.Carey, P., and R. Simnett. 2006. Audit Partner Tenure and Audit Quality. The Accounting Review (Mar): 653-676.

BDM Experiment

BDM Experiment

Archival

Archival

Archival

BDM Experiment

Archival

BDM Experiment

Archival

Hammersley, J.S. 2006. Pattern Identification and Industry-Specialist Auditors. The Accounting Review (Mar): 309-336.

BDM Experiment

Shankar, P. G., and H-T. Tan. 2006. Determinants of Audit Preparers' Workpaper Justifications. The Accounting Review (Mar): 473-495.

BDM Experiment

Cahan, S.F., and Z. Wei. 2006. After Enron: Auditor Conservatism and Ex-Andersen Clients. The Accounting Review (Jan): 49-82.

Archival

Nelson, M.W., S.D. Smith, and Z-V. Palmrose. 2005. The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions. The Accounting Review (Jul): 897-920.

BDM Experiment

O'Donnell, E., and J.J. Schultz Jr. 2005. The Halo Effect in Business Risk Audits: Can Strategic Risk Assessment Bias Auditor Judgment about Accounting Details? The Accounting Review (Jul): 921-939.

BDM Experiment

Ghosh, A., and D. Moon. 2005. Auditor Tenure and Perceptions of Audit Quality. The Accounting Review (Apr): 585-612.

Archival

Krishnan, J. 2005. Audit Committee Quality and Internal Control: An Empirical Analysis. The Accounting Review (Apr): 649-675.

Archival

Liu, X., and D.A. Simunic. 2005. Profit Sharing in an Auditing Oligopoly. The Accounting Review (Apr): 677-702.

Analytical

Francis, J.R., K. Reichelt, and D. Wang. 2005. The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market. The Accounting Review (Jan): 113-136.

Archival

Newman, D. P., E.R. Patterson, and J.R. Smith. 2005 The Role of Auditing in Investor Protection. The Accounting Review (Jan): 289-313.

Analytical

Trotman, K.T., A.M. Wright, and S. Wright. 2005. Auditor Negotiations: An Examination of the Efficacy of Intervention Methods. The Accounting Review (Jan): 349-367.

BDM Experiment

Brazel, J.F., C.P. Agoglia, and R.C. Hatfield. 2004. Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance. The Accounting Review (Oct): 949-966.

BDM Experiment

Menon, K., and D.D. Williams. 2004. Former Audit Partners and Abnormal Accruals. The Accounting Review (Oct): 1095-1118.

Archival

Mayhew, B.W., and J.E. Pike. 2004. Does Investor Selection of Auditors Enhance Auditor Independence? The Accounting Review (Jul): 797-822.

BDM Experiment

Khurana, I.K., and K.K. Raman. 2004. Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries. The Accounting Review (Apr): 473-495.

Archival

Rich, J.S. 2004. Reviewers' Responses to Expectations about the Client and the Preparer. The Accounting Review (Apr): 497-517.

BDM Experiment

Chaney, P.K., D. Jeter, and L. Shivakumar. 2004. Self-Selection of Auditors and Audit Pricing in Private Firms. The Accounting Review (Jan): 51-72.

Archival

Kornish, L.J., and C.B. Levine. 2004. Discipline with Common Agency: The Case of Audit and Nonaudit Services. The Accounting Review (Jan): 173-200.

Analytical

Low, K-Y. 2004. The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions. The Accounting Review (Jan): 201-219.

BDM Experiment

Chung, H., and S. Kallapur. 2003. Client Importance, Nonaudit Services, and Abnormal Accruals. The Accounting Review (Oct): 931-955.

Archival

Elder, R.J., R.D. Allen. 2003. A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions. The Accounting Review (Oct): 983-1002.

Archival

Johnstone, K.M., and J.C. Bedard. 2003. Risk Management in Client Acceptance Decisions. The Accounting Review (Oct): 1003-1025.

Archival

Ashbaugh, H., R. LaFond, and B.W. Mayhew. 2003. Do Nonaudit Services Compromise Auditor Independence? Further Evidence. The Accounting Review (Jul): 611-639.

Archival

Kadous, K., J.S. Kennedy, and M.E. Peecher. 2003. The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods. The Accounting Review (Jul): 759-778.

BDM Experiment

Myers, J.N., L.A. Myers, and T.C. Omer. 2003. Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? The Accounting Review (Jul): 779-799.

Archival

Ng, T. B-P, and H-T Tan. 2003. Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context. The Accounting Review (Jul): 801-818.

BDM Experiment

Ferguson, A., J.R. Francis, and D.J. Stokes. 2003. The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing. The Accounting Review (Apr): 429-448.

Archival

Tan, H-T., and K. Trotman. 2003. Reviewers' Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers. The Accounting Review (Apr): 581-604.

BDM Experiment

Carcello, J.V., and T.L. Neal. 2003. Audit Committee Characteristics and Auditor Dismissals following 'New' Going-Concern Reports. The Accounting Review (Jan): 95-117.

Archival

Manry, D., S.L. Tiras, and C.M. Wheatley. 2003. The Influence of Interim Auditor Reviews on the Association of Returns with Earnings. The Accounting Review (Jan): 251-274.

Archival

Frankel, R.M., M.F. Johnson, and K.K. Nelson. 2002. The Relation between Auditors' Fees for Nonaudit Services and Earnings Management. The Accounting Review (Oct Supplement): 71-105.

Archival

Kinney Jr., W.R., and R. Libby. 2002. Discussion of The Relation between Auditors' Fees for Nonaudit Services and Earnings Management. The Accounting Review (Oct Supplement): 107-114.

Other

Nelson, M.W., J.A. Elliott, and R.L. Tarpley. 2002. Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions. The Accounting Review (Oct Supplement): 175-202.


Gibbins, M. 2002. Discussion of Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions. The Accounting Review (Oct Supplement): 203-211.

Other

King, Ronald R. 2002. An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation. The Accounting Review (Apr): 265-284.


Klein, A. 2002. Economic Determinants of Audit Committee Independence. The Accounting Review (Apr): 435-452.

Archival

Wilks, T.J. 2002. Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review. The Accounting Review (Jan): 51-71.

BDM Experiment

Lowe, D. J.; P.M.J. Reckers, and S.M. Whitecotton. 2002. The Effects of Decision-Aid Use and Reliability on Jurors' Evaluations of Auditor Liability. The Accounting Review (Jan): 185-202.

BDM Experiment

Hodge, F.D. 2001. Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments. The Accounting Review (Jul): 675-694.

BDM Experiment

Pae, S., and S-W. Yoo. 2001. Strategic Interaction in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort. The Accounting Review (Jul): 333-356.

Analytical

Vera-Muñoz, S.C., W.R. Kinney Jr., and S.E. Bonner. 2001. The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance. The Accounting Review (Jul): 405-429.

BDM Experiment

Johnstone, K.M., and J.C. Bedard. 2001. Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements. The Accounting Review (Apr): 199-220.

Archival

Hyatt, T.A., and D.F. Prawitt. 2001. Does Congruence between Audit Structure and Auditor's Locus of Control Affect Job Performance? The Accounting Review (Apr): 263-274.

BDM Experiment

Newman, D.P., and E.P.R. Smith. 2001 The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning. The Accounting Review (Jan): 59-80.

Analytical

Earley, C.E. 2001. Knowledge Acquisition in Auditing: Training Novice Auditors to Recognize Cue Relationships in Real Estate Valuation. The Accounting Review (Jan): 81-97.

BDM Experiment

Tan, H-T., and Jamal, K. 2001. Do Auditors Objectively Evaluate Their Subordinates' Work? The Accounting Review (Jan): 99-110.

BDM Experiment

Heninger, W.G. 2001. The Association between Auditor Litigation and Abnormal Accruals. The Accounting Review (Jan): 111-126.

Archival

Libby, R., and W.R. Kinney Jr. 2000 Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts The Accounting Review (Oct): 383-404.

BDM Experiment

King, R.R., and R. Schwartz. 2000. An Experimental Investigation of Auditors' Liability: Implications for Social Welfare and Exploration of Deviations from Theoretical Predictions. The Accounting Review (Oct): 429-451.


Carecllo, J.V., and T.L. Neal. 2000. Audit Committee Composition and Auditor Reporting. The Accounting Review (Oct): 453-467.

Archival

Kadous, K. 2000. The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses. The Accounting Review (July): 327-341.

BDM Experiment

Zhang, P., and L. Thoman. 1999. Pre-Trial Settlement and the Value of Audits. The Accounting Review (October): 473-492.

Analytical

Rau, S.E., and D.V. Moser. 1999. Does Performing Other Audit Tasks Affect Going-Concern Judgments? The Accounting Review (October): 493-509.

BDM Experiment

Shelton, S.W. 1999. The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgement. The Accounting Review (April): 217-224.

BDM Experiment

Radhakrishnan, S. 1999. Investors' Recovery Friction and Auditor Liability Rules. The Accounting Review (April): 225-241.

Analytical

Houston, R.W., M.F. Peters and J.H. Pratt. 1999. The Audit Risk Model, Business Risk and Audit-Planning Decisions. The Accounting Review (July): 281-298.

BDM Experiment

Hillegeist, S.A. 1999. Financial Reporting and Auditing Under Alternative Damage Apportionment Rules. The Accounting Review (July): 347-369.

Analytical

Craswell, A.T., and J.R. Francis. 1999. Pricing Initial Audit Engagements: A Test of Competing Theories. The Accounting Review (April) 201-216.

Archival

Sprinkle, G.B., and R.M. Tubbs. 1998. The Effects of Audit Risk and Information Importance on Auditor Memory During Working Paper Review. The Accounting Review (October): 475-502.

BDM Experiment

Lee, C.J., and Z. Gu. 1998. Low Balling, Legal Liability and Auditor Independence. The Accounting Review (October): 533-555.

Analytical

Calegari, M.J., J.W. Schatzberg and G.R. Sevcik. 1998. Experimental Evidence of Differential Auditor Pricing and Reporting Strategies. The Accounting Review (April): 255-275.


Bonner, S.E., Z. Palmrose, and S.M. Young. 1998. Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases. The Accounting Review (October): 503-533.

Archival

Schwartz, R. 1997. Legal Regimes, Audit Quality and Investment. The Accounting Review (July): 385-406.

Analytical

Krishnan, J., and J. Krishnan. 1997. Litigation Risk and Auditor Resignations. The Accounting Review (October): 539-560.

Archival

Kachelmeier, S.J., and M. Shehata. 1997. Internal Auditing and Voluntary Cooperation in Firms: A Cross-Cultural Experiment. The Accounting Review (July): 407-432.


Hogan, C.E. 1997. Cost and Benefits of Audit Quality in the IPO Market: A Self-Selection Analysis. The Accounting Review (January): 67-87.

Archival

Chaney, P.K., D.C. Jeter and P.E. Shaw. 1997. Client-Auditor Realignment and Restrictions on Auditor Solicitation. The Accounting Review (July): 433-453.

Archival

Bloomfield, R.J. 1997. Strategic Dependence and the Assessment of Fraud Risk: A Laboratory Study. The Accounting Review (October): 517-539.


Hackenbrack, K. and M.W. Nelson. 1996. Auditors’ Incentives and Their Application of Financial Accounting Standards. The Accounting Review (January): 43-59.

BDM Experiment

Chen, K.C.W., and B.K. Church. 1996. Going Concern Opinions and the Market's Reaction to Bankruptcy Filings. The Accounting Review (January): 117-129.

Archival

Bonner, S.E., R. Libby and M.W. Nelson. 1996. Using Decision Aids to Improve Auditor’s Conditional Probability Judgements. The Accounting Review (April): 221-240.

BDM Experiment

Asare, S.K., and L.S. McDaniel. 1996. The Effects of Familiarity with the Preparer and Task Complexity on the Effectiveness of the Audit Review Process. The Accounting Review (April): 139-159.

BDM Experiment

Ponemon, L. A. 1995. The objectivity of accountants' litigation support judgments. The Accounting Review 70 (July): 467-488.

BDM Experiment

Prawitt, D. F. 1995. Staffing assignments for judgment-oriented audit tasks: The effects of structured audit technology and environment. The Accounting Review 70 (July): 443-465.

BDM Experiment

Gigler, F., and M. Penno. 1995. Imperfect competition in audit markets and its effect on the demand for audit-related services. The Accounting Review 70 (April): 317-336.

Analytical

Jeter, D. C., and P. E. Shaw. 1995. Solicitation and auditor reporting decisions. The Accounting Review 70 (April): 293-315.

Archival

Kennedy, J. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review 70 (April): 249-273.

BDM Experiment

Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review 70 (January): 71-90.

Analytical

Nelson, M. W., R. Libby, and S. E. Bonner. 1995. Knowledge structure and the estimation of conditional probabilities in audit planning. The Accounting Review 70 (January): 27-47.

BDM Experiment

Pratt, J., and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments. The Accounting Review 69 (October): 639-656.

BDM Experiment

Kanodia, C., and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review 69 (October): 593-615.

Analytical

Raman, K. K., and E. R. Wilson. 1994. Governmental audit procurement practices and seasoned bond prices. The Accounting Review 69 (October): 517-538.


Ward, D. D., R. J. Elder, and S. C. Kattelus. 1994. Further evidence on the determinants of municipal audit fees. The Accounting Review 69 (April): 399-411.

Archival

Menon, K., and D. D. Williams. 1994. The insurance hypothesis and market prices. The Accounting Review 69 (April): 327-342.

Archival

Dusenbury, R. B., J. L. Reimers, and S. W. Wheeler. 1994. The effect of containment information and error frequency on projection of sample errors to audit populations. The Accounting Review 69 (January): 257-264.

BDM Experiment

Copley, P. A., M. S. Doucet, and K. M. Gaver. 1994. A simultaneous equations analysis of quality control review outcomes and engagement fees for audits of recipients of federal financial assistance. The Accounting Review 69 (January): 244-256.

Archival

Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review 69 (January): 200-215.

Analytical

Bonner, S. E., and P. L. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review 69 (January): 157-178.

BDM Experiment

Morton, S. 1993. Strategic auditing for fraud. The Accounting Review 68 (October): 825-839.

Analytical

Nelson, M. W. 1993. The effects of error frequency and accounting knowledge on error diagnosis. The Accounting Review 68 (October): 804-824.

BDM Experiment

Waller, W. S. 1993. Auditors' assessments of inherent and control risk in field settings. The Accounting Review 68 (October): 783-803.

Archival

Maletta, M. J., and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review 68 (July): 681-691.

BDM Experiment

McMillan, J. J., and R. A. White. 1993. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism. The Accounting Review 68 (July): 443-465.

BDM Experiment

Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68 (April): 346-366.

Archival

Hansen, S. C. 1993. Strategic sampling, physical units sampling, and dollar units sampling. The Accounting Review 68 (April): 323-345.

Analytical

Christ, M. Y. 1993. Evidence on the nature of audit planning problem representations: An examination of auditor free recalls. The Accounting Review 68 (April): 304-322.

BDM Experiment

Mutchler, J. F., and K. Pany. 1993. A comment on "The influence of the source of professional standards on juror decision”. The Accounting Review 68 (January): 176-178.

Other

Buckless, F. A., and R. L. Peace. 1993. The influence of the source of professional standards on juror decision. The Accounting Review 68 (January): 164-175.

BDM Experiment

Davis, L. R., D. N. Ricchiute, and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review 68 (January): 135-150.

Archival

Parkash, M., and C. F. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. The Accounting Review 68 (January): 113-133.

Archival

Jeffrey, C. 1992. The relation of judgment, personal involvement, and experience in the audit of bank loans. The Accounting Review 67 (October): 802-819.

BDM Experiment

Tubbs, R. M. 1992. The effect of experience on the auditor's organization and amount of knowledge. The Accounting Review 67 (October): 783-801.

BDM Experiment

Matsumura, E. M., and R. R. Tucker. 1992. Fraud detection: A theoretical foundation. The Accounting Review 67 (October): 753-782.


Deis, D. R., Jr., and G. A. Giroux. 1992. Determinants of audit quality in the Public sector. The Accounting Review 67 (July): 462-479.

Archival

Asare, S. K. 1992. The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review 67 (April): 379-393.

BDM Experiment

Srivastava, R. P., and G. R. Shafer. 1992. Belief-function formulas for audit risk. The Accounting Review 67 (April): 249-283.

Analytical

Maher, M. W., P. Tiessen, R. Colson, and A. J. Broman. 1992. Competition and audit fees. The Accounting Review 67 (January): 199-211.

Archival

D. V. DeJong, and R. Forsythe. 1992. A perspective on the use of laboratory market experimentation in auditing. The Accounting Review 67 (January): 157-171.

Other

Boatsman, J. R., L. P. Grasso, M. B. Ormiston, and J. H. Reneau, 1992. A perspective on the use of laboratory market experimentation in auditing. The Accounting Review 67 (January): 148-156.

Other

Wallin, D. E. 1992. Legal recourse and the demand for auditing. The Accounting Review 67 (January): 121-147.


Dopuch, N., and R. R. King. 1992. Negligence versus strict liability regimes in auditing: An experimental investigation. The Accounting Review 67 (January): 97-120.


Koonce, L. 1992. Explanation and counter explanation during audit analytical review. The Accounting Review 67 (January): 59-76.

BDM Experiment

Ricchiute, D. N. 1992. Working-paper order effects and auditors' going-concern decisions. The Accounting Review 67 (January): 46-58.

BDM Experiment

Bedard, J. C., and S. F. Biggs. 1991. Pattern recognition, hypotheses generation, and auditor performance in an analytical task. The Accounting Review 66 (July): 622-642.

BDM Experiment

Stice, J. D. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review 66 (July): 516-533.

Archival

Choo, F., and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review 66 (July): 464-485.

BDM Experiment

Roshwalb, A., and R. L. Wright. 1991. Using information in addition to book value in sample designs for inventory. The Accounting Review 66 (April): 348-360.

Other

Wurst, J., J. Neter, and J. Godfrey. 1991. Effectiveness of rectification in audit sampling. The Accounting Review 66 (April): 333-346.

Other

Menon, K., and D. D. Williams. 1991. Auditor credibility and initial public offerings. The Accounting Review 66 (April): 313-332.

Archival

Hogarth, R. M. 1991. A perspective on cognitive research in Accounting. The Accounting Review 66 (April): 277-290.

Other

Frederick, D. M. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review 66 (April): 240-258.

BDM Experiment

Ashton, A. H. 1991. Experience and error frequency knowledge as potential determinants of audit. The Accounting Review 66 (April): 218-239.

Archival

Stone, M., and J. Rasp. 1991. Tradeoffs in the choice between logit and OLS for accounting choice studies. The Accounting Review 66 (January): 170-187.

Other

Brown, C. E., and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review 66 (January): 100-119.

BDM Experiment

M. A. Trombley. 1990. A reply to “A comment on acccounting method choice in the software industry". The Accounting Review 65 (October): 955-959.

Other

Williams, P. F., K. B. Frazier, and A. J. McKee, Jr. 1990. A comment on "accounting method choice in the software industry". The Accounting Review 65 (October): 946-954.

Other

Heiman, V. B. 1990. Auditors' assessments of the likelihood of error explanations in analytical review. The Accounting Review 65 (October): 875-890.

BDM Experiment

Anderson, M., U. Anderson, R. Helleloid, E. Joyce, and M. Schadewald. 1990. Internal revenue service access to tax accrual workpapers: A laboratory investigation. The Accounting Review 65 (October): 857-874.

BDM Experiment

Schneider, A., and N. Wilner. 1990. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review 65 (July): 668-681.

BDM Experiment

Murnighan, J. K., and M. H. Bazerman. 1990. A perspective on negotiation research in accounting and auditing. The Accounting Review 65 (July): 642-657.

Other

Wheeler, S., and K. Pany. 1990. Assessing the performance of analytical procedures: A best case scenario. The Accounting Review 65 (July): 557-577.

Other

Penno, M. 1990. Auditing for performance evaluation. The Accounting Review 65 (July): 520-536.

Analytical

Tubbs, R. M., W. F. Messier, Jr., and W. R. Knechel. 1990. Recency effects in the auditor's belief-revision process. The Accounting Review 65 (April): 452-460.

BDM Experiment

Schatzberg, J. W. 1990. A laboratory market investigation of low balling in audit pricing. The Accounting Review 65 (April): 337-362.


Magee, R. P., and M.-C. Tseng. 1990. Audit pricing and independence. The Accounting Review 65 (April): 315-336.

Analytical

Wild, J. J., and S. F. Biggs. 1990. Strategic considerations for unaudited account values in analytical review. The Accounting Review 65 (January): 227-241.

Analytical

Kachelmeier, S. J., and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review 65 (January): 209-226.

BDM Experiment

Bonner, S. E. 1990. Experience effects in auditing: The role of task-specific knowledge. The Accounting Review 65 (January): 72-92.

BDM Experiment

Libby, R., and P. A. Libby. 1989. Expert measurement and mechanical combination in control reliance decisions. The Accounting Review 64 (October): 729-747.

BDM Experiment

Wright, A., and R. H. Ashton. 1989. Identifying audit adjustments with attention-directing procedures. The Accounting Review 64 (October): 710-728.

Archival

Beatty, R. P. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review 64 (October): 693-709.

Archival

Hill, J. W., and R. W. Ingram. 1989. Selection of GAAP or RAP in the savings and loan industry. The Accounting Review 64 (October): 667-679.

Archival

Moeckel, C. L., and R. D. Plumlee. 1989. Auditors' confidence in recognition of audit evidence. The Accounting Review 64 (October): 653-666.

BDM Experiment

Trombley, M. A. 1989. Accounting method choice in the software industry: characteristics of firms electing early adoption of SFAS No. 86. The Accounting Review 64 (July): 529-538.

Archival

Simnett, R., and K. Trotman. 1989. Auditor versus model: Information choice and information processing. The Accounting Review 64 (July): 514-528.

BDM Experiment

Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review 64 (July): 500-513.

BDM Experiment

Palmrose, Z.-V. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review 64 (July): 488-499.


Bamber, E. M., D. Snowball, and R. M. Tubbs. 1989. Audit structure and its relation to role conflict and role ambiguity: An empirical investigation. The Accounting Review 64 (April): 285-299.


Wand, Y., and R. Weber. 1989. A model of control and audit procedure change in evolving data processing. The Accounting Review 64 (January): 87-107.

Analytical

Hopwood, W., J. McKeown, and J. Mutchler. 1989. A test for the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review 64 (January): 28-48.

Archival

Francis, J. R., and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (October): 663-682.

Archival

Ashton, A. H., and R. H. Ashton. 1988. Sequential belief revision in auditing. The Accounting Review 63 (October): 623-641.

BDM Experiment

Balvers, R. J., B. McDonald, and R. E. Miller. 1988. Underpricing of new issues and the choice of auditor as a signal of investment banker reputation. The Accounting Review 63 (October): 605-622.

Archival

Meixner, W. F., and R. B. Welker. 1988. Judgment consensus and auditor experience: An examination of organizational relations. The Accounting Review 63 (July): 505-513.

BDM Experiment

Bamber, E. M., and D. Snowball. 1988. An experimental study of the effects of audit structure in uncertain task environments. The Accounting Review 63 (July): 490-504.

BDM Experiment

Swanson, G. A., and J. C. Gardner. 1988. Not-for-profit accounting and auditing in the early eighteenth century. The Accounting Review 63 (July): 436-447.

Other

Simon, D. T., and J. R. Francis. 1988. The effects of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review 63 (April): 255-269.

Questionnaire Survey Archival

Morris, M. H., and W. D. Nichols. 1988. Consistency exceptions: Materiality judgments and audit firm structure. The Accounting Review 63 (April): 237-254.

Archival

Rubin, M. A. 1988. Municipal audit fee determinants. The Accounting Review 63 (April): 219-236.

Questionnaire Survey Archival

Biggs, S. F., T. J. Mock, and P. R. Watkins. 1988. Auditor's use of analytical review in audit program design. The Accounting Review 63 (January): 148-161.

BDM Experiment

Knechel, W. R. 1988. The effectiveness of statistical analytical review as a substantive accounting procedure: A simulation analysis. The Accounting Review 63 (January): 74-95.

Other

Palmrose, Z.-V. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63 (January): 55-73.

Archival

Knapp, M. C. 1987. An empirical study of audit committee support for auditors involved in technical disputes with client management. The Accounting Review 62 (July): 578-588.

BDM Experiment

Haskins, M. E. 1987. Client control environments: An examination of auditors' perceptions. The Accounting Review 62 (July): 542-563.


Grimlund, R. A., and W. L. Felix, Jr. 1987. Simulation evidence and analysis of alternative methods of evaluating dollar–unit samples. The Accounting Review 62 (July): 455-479.

Other

Dopuch, N., R. W. Holthausen, and R. W. Leftwich. 1987. Predicting audit qualifications with financial and market variables. The Accounting Review 62 (July): 431-454.

Archival

Waller, W. S., and W. L. Felix, Jr. 1987. Auditors' covariation judgments. The Accounting Review 62 (April): 275-292.

BDM Experiment

Nichols, D. R. 1987. A model of auditors' preliminary evaluations of internal control from audit data. The Accounting Review 62 (January): 183-190.

Archival

Francis, J. R., and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U.S. audit markets. The Accounting Review 62 (January): 145-157.

Archival

Steinbart, P. J. 1987. The construction of a rule-based expert system as a method for studying materiality judgments. The Accounting Review 62 (January): 97-116.

Other

Berry, L. E., G. B. Harwood, and J. L. Katz. 1987. Performance of auditing procedures by governmental auditors: Some preliminary evidence. The Accounting Review 62 (January): 14-28.


Abdolmohammadi, M., and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review 62 (January): 1-13.

BDM Experiment

Chan, K. H., and B. Dodin. 1986. A decision support system for audit-staff scheduling with precedence constraints and due dates. The Accounting Review 61 (October): 726-734.

Analytical

Danos, P., and J. W. Eichenseher. 1986. Long-term trends toward seller concentration in the U.S. audit market. The Accounting Review 61 (October): 633-650.

Archival

Anderson, J. C., and J. M. Kraushaar. 1986. Measurement error and statistical sampling in auditing: The potential effects. The Accounting Review 61 (July): 379-399.

Other

Casey, C., and Selling, T. I. 1986. The effect of task predicability and prior probability disclosure on judgment quality and confidence. The Accounting Review 61 (April): 302-317.

BDM Experiment

Burgstahler, D., and J. Jiambalvo. 1986. Sample error characteristics and projection of error to audit populations. The Accounting Review 61 (April): 233-248.

BDM Experiment

Smieliauskas, W. 1986. A note on a comparison of bayesian with non-bayesian dollar-unit sampling. The Accounting Review 61 (January): 118-128.

Other

Butler, S. A. 1986. Anchoring in the judgmental evaluation of audit samples. The Accounting Review 61 (January): 101-111.

BDM Experiment

Dworin, L., and R. A. Grimlund. 1986. Dollar-unit sampling: A comparison of the quasi-bayesian and moment bounds. The Accounting Review 61 (January): 36-57.

Other

Beck, P. J., and I. Solomon. 1985. Sampling risks and audit consequences under alternative testing approaches. The Accounting Review 60 (October): 714-723.

Analytical

Fellingham, J. C., and D. P. Newman. 1985. Strategic considerations in auditing. The Accounting Review 60 (October): 634-650.

Analytical

Biggs, S. F., and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review 60 (October): 607-633.

BDM Experiment

Srivastiva, R. P. 1985. A note on internal control systems with control components in series. The Accounting Review 60 (July): 504-507.

Analytical

Neter, J., J. R. Johnson, and R. A. Leitch. 1985. Characteristics of dollar-unit taints and error rates in accounts. The Accounting Review 60 (July): 488-499.

Other

Kaplan, S. E., and P. M. J. Reckers. 1985. An examination of auditor performance evaluation. The Accounting Review 60 (July): 477-487.

BDM Experiment

Ham, J., D. Losell, and W. Smieliauskas. 1985. An empirical study of error characteristics in accounting populations. The Accounting Review 60 (July): 387-406.

Archival

Schwartz, K. B., and K. Menon. 1985. Auditor Switches by failing firms. The Accounting Review 60 (April):248-261.

Archival

Libby, R., J. T. Artman, and J. J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review 60 (April): 212-230.

BDM Experiment

Knapp, M. C. 1985. Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review 60 (April): 202-211.

BDM Experiment

Bailey, A. D., Jr., G. L. Duke, J. Gerlach, C.-E. Ko, R. D. Meservy, and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review 60 (April): 186-201.

Other

Ashton, A. H. 1985. Does consensus imply accuracy in accounting studies of decision making? The Accounting Review 60 (April): 173-185.

BDM Experiment

Tsui, K.-W., E. M. Matsumura, and K.-L. Tsui. 1985. Multinomial-dirichlet bounds for dollar-unit sampling in auditing. The Accounting Review 60 (January): 76-96.

Other

Dunn, W., M., and T. W. Hall. 1984. An empirical analysis of the relationship between the CPA examination candidate attributes and candidate performance. The Accounting Review 59 (October): 674 – 689.


Waller, W. S., and W. L. Felix, Jr. 1984. The effects of incomplete outcome feedback on auditors' self-perceptions of judgment ability. The Accounting Review 59 (October): 637-646.

BDM Experiment

McCray, J. H. 1984. A quasi-bayesian audit risk model for dollar unit sampling: A reply. The Accounting Review 59 (July): 526 – 527.

Other

Smith, M. E. 1984. A quasi-bayesian audit risk model for dollar unit sampling: A comment. The Accounting Review 59 (July): 524 – 525.

Other

Arnold, D.F., and T. J. Geiselhart. 1984. Practitioners’ views on five-year educational requirements for CPAs. The Accounting Review 59 (April): 314-324.


St Pierre, K., and J.A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review 59 (April): 242-263.

Archival

Dworin L., and R. A. Grimlund. 1984. Dollar unit supplies for accounts recoverable & inventory. The Accounting Review 59 (April): 218-241.

Other

Ashton, R. H. 1984. Integrating research and teaching in auditing: Fifteen cases on judgment. The Accounting Review 59 (January): 78-97.

Other

McCray, J. H. 1984. A quasi-bayesian audit risk model for dollar unit sampling. The Accounting Review 59 (January): 35-51.

Other

Aranya, N., and K.R. Ferns. 1984. A re-examination of accountants’ organisational-professional conflict. The Accounting Review 59 (January): 1-15.


Anderson, J. A., and K. E. St. Pierre. 1983. Market efficiency and the legal liability of auditors: A reply. The Accounting Review 58 (October): 833-836.

Other

Largay, J. A., III, and J. W. Paul, J. A. 1983. Market efficiency and the legal liability of auditors: A comment. The Accounting Review 58 (October): 820-832.

Other

Dillard, J. F., and D. L. Jensen. 1983. The auditor's report: An analysis of opinion. The Accounting Review 58 (October): 787-798.

Archival

Reeve, J. M. 1983. The five-year accounting program as a quality signal. The Accounting Review 58 (July): 639-648.

Other

Wright, A. 1983. The impact of CPA-firm size on auditor disclosure preferences. The Accounting Review 58 (July): 621-632.

BDM Experiment

Libby, R. 1983. Comments on Weick. The Accounting Review 58 (April): 370-374.

Other

Weick, K. E. 1983. Stress in accounting systems. The Accounting Review 58 (April): 350-369.

Other

Demski, J.S. Comments in Wilson and Jensen. The Accounting Review 58 (April): 347-349.

Other

Kaplan, R. S. Comments in Wilson and Jensen. The Accounting Review 58 (April): 340-346.

Other

Wilson, R. 1983. Auditing: Perspectives from multi-person decision theory. The Accounting Review 58 (April): 305-318.

Other

Abdel-khalik, A. R., D. Snowball, and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review 58 (April): 215-227.

BDM Experiment

Johnson, W.B. 1983. ''Representativeness'' in judgmental predictions of corporate bankruptcy. The Accounting Review 58 (January): 78-92.

Other

Hylas, R. E., and R. H. Ashton. 1982. Audit detection of financial statement errors. The Accounting Review 57 (October): 751-765.


Jiambalvo, J., and J. Pratt. 1982. Task complexity and leadership effectiveness in CPA firms. The Accounting Review 57 (October): 734-750.


Leitch, R.A., Neter, J., Plente, R., & Sinda, P. 1982. Modified multinomial bounds for larger numbers of errors in auditing. The Accounting Review 57 (April): 384-400.

Other

Chow, C. W., and S. J. Rice. 1982. Qualified audit opinions and auditor switching. The Accounting Review 57 (April): 326-335.

Archival

Weber, R. 1982. Audit trail system support in advanced computer-based accounting systems. The Accounting Review 57 (April): 311-325.

Other

Chow, C. W. 1982. The demand for external auditing: Size, debt and ownership influences. The Accounting Review 57 (April): 272-291.

Archival

Felix, W. L., Jr., and W. R. Kinney, Jr. 1982. Research in the auditor's opinion formulation process: State of the art. The Accounting Review 57 (April): 245-271.

Other

Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review 57 (January): 141-146.

Other

Balachandran, K. R., and R. E. Steuer. 1982. An interactive model for the CPA firm audit staff planning problem with multiple objectives. The Accounting Review 57 (January): 125-140.

Analytical

Gibbins, M., and F. M. Wolf. 1982. Auditors' subjective decision environment-The case of a normal external audit. The Accounting Review 57 (January): 105-124.


Ballew, V. 1982. Technological routineness & intra-unit structure in CPA firms. The Accounting Review 57 (January): 88-104.


Kinney, W. R., Jr., and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review 57 (January): 55-69.

BDM Experiment

Danos, P., and E. A. Imhoff. 1982. Auditor review of financial forecasts: An analysis of factors affecting reasonableness judgments. The Accounting Review 57 (January): 39-54.

BDM Experiment

Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions. The Accounting Review 56 (October): 882-896.

BDM Experiment

Wolf, F. M. 1981. ''The nature of managerial work-the case for unobtrusive measures revisited''-A reply. The Accounting Review 56 (October): 971-974

Other

P. A. Ryder. 1981. Comments on Wolf’s “The nature of managerial work''-The case for unobstrusive measures revisited. The Accounting Review 56 (October): 967-970

Other

Wolf, F. M. 1981. The nature of managerial work: An investigation of the work of the audit. The Accounting Review 56 (October): 861-881.

Other

Balachandran, B. V., and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review 56 (October): 801-812.

Analytical

Shockley, R. A. 1981. Perceptions of auditors' independence: An empirical analysis. The Accounting Review 56 (October): 785-800.

BDM Experiment

Eichenseher, J. W., and P. Danos. 1981. The analysis of industry-specific auditor concentration: Towards an explanatory model. The Accounting Review 56 (July): 479-492.

Archival

Uecker, W. C., A. P. Brief, and W. R. Kinney, Jr. 1981. Perception of the internal and external auditor as a deterrent to corporate irregularities. The Accounting Review 56 (July): 465-478.

BDM Experiment

Crosby, M. A. 1981. Bayesian statistics in auditing: A comparison of probability elicitation techniques. The Accounting Review 56 (April): 355-365.

BDM Experiment

Fried, D., and A. Schiff. 1981. CPA switches and associated market reactions. The Accounting Review 56 (April): 326-341.

Archival

Johnson, J. R., R. A. Leitch, and J. Neter. 1981. Characteristics of errors in accounts receivable and inventory audits. The Accounting Review 56 (April): 270-293.

Archival

Dykxhoorn, H. J., and K. E. Sinning. 1981. Wirtschaftsprufer perception of auditor independence. The Accounting Review 56 (January): 97-107.


Ashton, R. H., and R. E. Hylas. 1980. The return of ''problem'' confirmation requests by the U. S. postal service. The Accounting Review 55 (October): 649-657.

Other

Toba, Y. 1980. A semantic meaning analysis of the ultimate proposition to be verified by independent auditors. The Accounting Review 55 (October): 604-619.

Other

Whittred, G. P. 1980. Audit qualification and the timeliness of corporate annual reports. The Accounting Review 55 (October): 563-577.

Archival

Firth, M. 1980. Perceptions of auditor independence and official ethical guidelines. The Accounting Review 55 (July): 451-466.


Schultz, J. J., Jr., and K. Pany. 1980. The independent auditor's civil liability-An overview. The Accounting Review 55 (April): 319-326.

Other

Pany, K., and P. M. J. Reckers. 1980. The effect of gifts, discounts, and client size on perceived auditor independence. The Accounting Review 55 (January): 50-61.

BDM Experiment

Blocher, E. 1979. Performance effects of different audit staff assignment strategies. The Accounting Review 54 (July): 563-573.

Archival

Grove, H. D., R. S. Savich. 1979. Attitude research in accounting. A model for reliability and validity considerations. The Accounting Review 54 (July): 522-537.

Other

Ferris, K. R. 1979. A test of the expectancy change of motivation in an accounting environment with accountants. A response. The Accounting Review 54 (April): 412-413.

Other

Johnson, W. B. 1979. A test of the expectancy change of motivation in an accounting environment with accountants: A comment. The Accounting Review 54 (April): 409-411.

Other

Ashton, R. H. 1979. Some implications of parameter sensitivity research for judgment modeling. The Accounting Review 54 (January): 170-179.

Other

Burdick, R. K., J. H. Reneau, and A. I. Barkman. 1978. Within-item variation: A stochastic approach to audit uncertainty: A comment. The Accounting Review 53 (October): 989-996.

Analytical

Ng, D. S. 1978. An information economics analysis of financial reporting and external auditing. The Accounting Review 53 (October): 910-920.

Analytical

Imhoff, E. A., Jr. 1978. Employment effects on auditor independence. The Accounting Review 53 (October): 869-881.

Archival

Shank, J. K., and R. J. Murdock. 1978. Comparability in the application of reportings standards: Some further evidence. The Accounting Review 53 (October): 824-835.

Archival

Ijiri, Y. and R. S. Kaplan. 1978. Sampling for integrated audit objectives-A reply. The Accounting Review 53 (July): 773-774.

Other

Blocher, E. 1978. Sampling for integrated audit objectives - A comment. The Accounting Review 53 (July): 766-772.

Analytical

Reneau, J. H. 1978. CAV bounds in dollar unit sampling: Some simulation results. The Accounting Review 53 (July): 669-680.

Other

Firth, M. 1978. Qualified audit reports: Their impact on investment decisions. The Accounting Review 53 (July): 642-650.

Archival

Schultz, J. J., Jr., and S. G. Gustavson. 1978. Actuaries' perceptions of variables affecting the independent auditor's legal liability. The Accounting Review 53 (July): 626-641.

BDM Experiment

Smith, J. M., Jr. 1978. Audit education for the 1980s. The Accounting Review 53 (October): 501-509.

Other

Chambers, A. D. 1978. Teaching internal auditing at a university – An example in context. The Accounting Review 53 (January): 143-147.

Other

Neter, J., R. A. Leitch, and S. E. Fienberg. 1978. Dollar unit sampling: Multinomial bounds for total overstatement and understatement errors. The Accounting Review 53 (January): 77-93.

Analytical

Kinney, W. R., Jr. 1978. ARIMA and regression in analytical review: An empirical test. The Accounting Review 53 (January): 48-60.

Archival

Cash, J. I., Jr., A. D. Bailey, Jr., and et al. 1977. A survey of techniques for auditing EDP-based accounting information. The Accounting Review 52 (October): 813-832.

Other

Schnepper, J. A. 1977. The accountant's liability under rule 10b-5 and section 10 of the Securities Exchange Act of 1934: The hole in hochfelder. The Accounting Review 52 (July): 653-657.

Other

Toba, T. 1977. A general theory of evidence on the conceptual foundation in auditing theory. A reply. The Accounting Review 52 (July): 756-758.

Analytical

Gibbs, T. E. 1977. A general theory of evidence on the conceptual foundation in auditing theory: A comment. The Accounting Review 52 (July): 751-755.

Analytical

Ferris, K. R. 1977. A test of the expectancy theory of motivation in an accounting environment. The Accounting Review 52 (April): 605-615.


Baker, C. R. 1977. Management strategy in a large accounting firm. The Accounting Review 52 (April): 576-586.

Other

Chandra, G. 1977. A study of the consensus on disclosure among public accountants and security analysts: A reply. The Accounting Review 52 (April): 513-515.

Other

Chen, K. H., and S. J. Lambert. 1977. A study of the consensus on disclosure among public accountants and security analysts: An alternative interpretation. The Accounting Review 52 (April): 508-512.

Other

Barkman, A. 1977. Within item variation - A stochastic approach to audit uncertainty. The Accounting Review 52 (April): 450-464.

Other

Kreiser, L. 1977. Maintaining and improving the audit competence of CPA's - CPA and selected use reaction. The Accounting Review 52 (April): 427-437.


Anderson, J. A. 1977. The potential impact of knowledge of market efficiency on the legal liability of auditors. The Accounting Review 52 (April): 417-426.

Other

Stolle, C. D. 1977. Perceived differences among public accounting firms which affect job choices. The Accounting Review 52 (April): 379-395.


Slavin, N. S. 1977. The elimination of 'scienter' in determining the auditor's statutory liability. The Accounting Review 52 (April): 360-368.

Other

Hofstedt, T. R., and G. D. Hughes. 1977. An empirical study of the judgment element in disclosure decisions. The Accounting Review 52 (April): 379-395.

BDM Experiment

Kissinger, J. N. 1977. A general theory of evidence as the conceptual foundation in auditing: some comments and extensions. The Accounting Review 52 (April): 322-339.

Analytical

Hansen, D. R., and T. L. Shaftel. 1977. Sampling for integrated auditing objectives. The Accounting Review 52 (January): 109-123.

Archival

Newton, L. K. 1977. The risk factor in materiality decisions. The Accounting Review 52 (January): 97-200.

BDM Experiment

Hughes, J. S. 1977. Optimal internal audit timing. The Accounting Review 52 (January): 56-68.

Analytical

Epares, R. A., L. R. Puquette, and M. A. Pearson. 1976. A flow chart conceptualization of auditors’ reports on financial statement. The Accounting Review 51 (October): 913-916.

Other

Tummins, M. and R. H. Strauser. 1976. A confidence limits table in attribute analysis. The Accounting Review 51 (October): 907-912.

Other

Blakeney, R. N., W. E. Holland, and M. T. Matteson. 1976. The auditor-auditee relationship: Some behavioral considerations & implications for auditing education. The Accounting Review 51 (October): 899-906.

Other

Felix, W. L. Jr. 1976. Evidence on alternative means of assessing probability distributions for audit decision making. The Accounting Review 51 (July): 800-807.

BDM Experiment

Deakin, E. B. and M. H. Granof. 1976. Regression analysis as a means of determining audit sample size: A reply. The Accounting Review 51 (April): 402-408.

Other

Balter, T. B. and J. K. Harris. 1976. An analysis of APB opinion coverage in the CPA examination. The Accounting Review 51 (April): 370-375.

Archival

Blocher, B., and J. C. Robertson. 1976. Bayesian sampling procedures for auditors: Computer-assisted instructions. The Accounting Review 51 (April): 358-363.

Other

Nichols, D. R., and K. H. Price. 1976. The auditor-firm conflict - an analysis using concepts of exchange theory. The Accounting Review 51 (April): 335-346.

Other

Stolle, C. D. 1976. Timing of the office visit: A factor in public accounting job selection. The Accounting Review 5 (January): 139-141.


Maxim, L. D., D. E. Cullen, and F. X. Cook, Jr. 1976. Optimal acceptance sampling plans for auditing 'batched' stop and go vs. conventional single-stage attributes plans. The Accounting Review 51 (January): 97-109.

Analytical

Lavin, D. 1976. Perceptions of the independence of the auditor. The Accounting Review 51 (January): 41-50.


Causey, D. Y., Jr. 1976. Newly emerging standards of auditor responsibility. The Accounting Review 51 (January): 19-30.

Other

Goldman, A., and B. Barlev, B. 1975. The auditor–firm conflict of interests: A reply. The Accounting Review 50 (July): 857-859.

Other

Aranya, N., and M. Sarell. 1975. The auditor–firm conflict of interests: A comment. The Accounting Review 50 (July): 854-856.

Other

Goldman, A., and B. Barlev, B. 1975. The auditor–firm conflict of interests: Its implications for independence. A reply. The Accounting Review 50 (July): 848-853.

Other

Loeb. S. E. 1975. The auditor–firm conflict of interests: Its implications for Independence. A comment. The Accounting Review 50 (July): 844-847.

Other

Bodnar, G. 1975. Reliability modeling of internal control systems. The Accounting Review 50 (July): 747-757.

Analytical

Boatsman, J. R. & Crooch, G. M. 1975. An example of controlling the risk of a type II error for substantive tests in auditing. The Accounting Review 50 (April): 610-615.

Other

Watson, D. J. H. 1975. The structure of project teams facing differentiated environments – An exploratory study in public accounting firms. The Accounting Review 50 (April): 259-273.


Sawyer, L. S. 1975. Modern internal auditing – The new problem. The Accounting Review 50 (January): 176-178.

Other

Corless, J. L. 1975. Comment on assessing prior distribution for applying bayesien statistics in auditing. A reply. The Accounting Review 50 (January): 158-159.

Other

Ward. R. H. 1975. Assessing prior distribution for applying bayesian statistics in auditing. A comment. The Accounting Review 50 (January): 155-157.

Other

Cushing, B. E. 1975. A further note on the mathematical approach to the analysis & design of internal control systems. 50 (January): 151-154.

Other

Ishikawa, A. 1975. A mathematical approach to the analysis & design of internal control systems: A brief comment. The Accounting Review 50 (January): 148-150.

Analytical

Toba, Y. 1975. A general theory of evidence as the conceptual foundation in auditing. The Accounting Review 50 (January): 7-24.

Analytical

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