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Volume 35, Issue 3
September 2021
Issue Cover
ISSN 0888-7993
EISSN 1558-7975
In this Issue
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
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Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context
Lindsay M. Andiola; Jean C. Bedard; Joleen Kremin
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Stakeholder Perceptions of Data and Analytics Based Auditing Techniques
Brian Ballou; Jonathan H. Grenier; Andrew Reffett
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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
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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
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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
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Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality
Robert Felix; Mikhail Pevzner; Mengxin Zhao
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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
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Supplementary data
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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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Editorial Policy
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