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Issue
March - Volume 35, Issue 1, Pages 1 - 223
June - Volume 35, Issue 2, Pages 1 - 222
September - Volume 35, Issue 3, Pages 1 - 258
December - Volume 35, Issue 4, Pages 1 - 194
Volume 35, Issue 3
September 2021
ISSN 0888-7993
EISSN 1558-7975
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Covers and Front Matter
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ARTICLES
Politically Connected Boards and Audit Pricing: U.S. Evidence
Keval Amin
;
Chansog (Francis) Kim
;
Zhifeng Yang
;
Feiteng Ye
Abstract
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Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context
Lindsay M. Andiola
;
Jean C. Bedard
;
Joleen Kremin
Abstract
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Stakeholder Perceptions of Data and Analytics Based Auditing Techniques
Brian Ballou
;
Jonathan H. Grenier
;
Andrew Reffett
Abstract
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Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals
Gauri Bhat
;
Joshua A. Lee
;
Stephen G. Ryan
Abstract
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Big 4 Firms as Legal Service Providers: Implications for Audit Practice and Future Research Directions
Billy E. Brewster
;
Jonathan H. Grenier
;
David N. Herda
;
Mary E. Marshall
Abstract
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Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures
Philip Keunho Chung
;
Marshall A. Geiger
;
Gyung H. (Daniel) Paik
;
Collin Rabe
Abstract
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Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality
Robert Felix
;
Mikhail Pevzner
;
Mengxin Zhao
Abstract
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A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?
Travis P. Holt
;
Tina M. Loraas
Abstract
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Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China
Haina Shi
;
Wen Wen
;
Gaoguang Zhou
;
Xindong (Kevin) Zhu
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Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets
Federico Siano
;
Peter Wysocki
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The FASB's Approach Toward Reviewing, Conducting, and Sponsoring Academic Research and to Engaging Academics
Stephen A. Zeff
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