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Keywords: auditing
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Journal Articles
Journal Articles
Accounting Horizons 1–17.
Published: 17 January 2024
... articles published in six leading accounting journals from 1970 to 2016 that attempt to replicate prior financial accounting and auditing research. We find 248 articles that attempted to replicate, in whole or in part, 298 published papers’ results typically in the context of extending the original finds...
Journal Articles
Accounting Horizons 1–13.
Published: 17 November 2023
... and challenges of working remotely. Our findings reveal that not all auditors fared equally during remote work. We find that remote work did not generally diminish the initiation or frequency of communication with clients or audit team members (including socially oriented communication); however...
Journal Articles
Accounting Horizons (2022) 36 (1): 77–109.
Published: 01 March 2022
... outcomes throughout accounting graduates' careers, which include positions outside of public accounting. We find that starting salaries are positively associated with graduate degrees, working for a Big N firm, and starting in a non-audit/tax specialty. Though most graduates begin in public accounting...
Journal Articles
Accounting Horizons (2021) 35 (3): 23–46.
Published: 01 September 2021
...Lindsay M. Andiola; Jean C. Bedard; Joleen Kremin SYNOPSIS Audit subordinates typically work with multiple supervisors who are likely to vary in their level of coaching quality (CQ). While prior research suggests a low CQ supervisor could negatively affect a subordinate's work attitudes, theory...
Journal Articles
Journal Articles
Accounting Horizons (2019) 33 (4): 167–185.
Published: 01 December 2019
...) for editing assistance. Editor's note: Accepted by Jeffrey Hales, under the Senior Editorship of Teri Lombardi Yohn. May 2017 July 2019 2019 mindfulness workplace mindfulness stress attention accounting profession auditing judgment A growing interest in individual...
Journal Articles
Accounting Horizons (2019) 33 (3): 111–126.
Published: 01 September 2019
...Yan Zhaokai; Kevin C. Moffitt SYNOPSIS This paper proposes the Contract Analytics Framework (CAF), which provides guidance for incorporating textual analysis into audits of large numbers of contracts. Contracts are used extensively in auditing for risk assessment, analytical procedures...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2019) 33 (3): 141–156.
Published: 01 September 2019
... time-related issues including weekend activities and lengthy process duration. Results from the case study indicate that process mining could assist auditors in identifying audit-relevant issues such as non-standard variants, weekend activities, and personnel who are involved in multiple violations...
Journal Articles
Accounting Horizons (2018) 32 (2): 201–209.
Published: 01 June 2018
... and other colleagues from practice and academia for their feedback. Editor's note: Accepted by Jagan Krishnan, under the senior editorship of Teri Lombardi Yohn. January 2018 February 2018 2018 PCAOB standard-setting auditing I am delighted to have the opportunity...
Journal Articles
Accounting Horizons (2018) 32 (2): 1–35.
Published: 01 June 2018
...Clive S. Lennox; Xi Wu SYNOPSIS The last decade has witnessed a boom in archival studies examining auditing at the partner level. This research is timely because audit partners' names in the United States have been publicly disclosed starting in 2017. This paper reviews the existing archival...
Journal Articles
Accounting Horizons (2016) 30 (2): 255–275.
Published: 01 June 2016
...Jean Bédard; Paul Coram; Reza Espahbodi; Theodore J. Mock SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International Auditing and Assurance Standards Board (IAASB), and the U.K. Financial Reporting Council (FRC) have proposed or approved standards that significantly change...
Journal Articles
Accounting Horizons (2015) 29 (2): 423–429.
Published: 01 June 2015
... analytics in many domains but hardly, if at all, by auditors. This article hypothesizes that Big Data analytics can improve the efficiency and effectiveness of financial statement audits. We explain how Big Data analytics applied in other domains might be applied in auditing. We also discuss...
Journal Articles
Accounting Horizons (2015) 29 (2): 439–449.
Published: 01 June 2015
..., growing 6 times faster than the overall information technology (IT) market.” Given the growing significance of Big Data as a business tool, this paper considers the extent to which Big Data will be embraced by the audit profession and how that usage will evolve over time. I put forward the hypothesis...
Journal Articles
Accounting Horizons (2015) 29 (2): 341–361.
Published: 01 June 2015
...Jeffrey J. Burks SYNOPSIS This study examines the accounting errors committed by public charities as revealed by searching for disclosures of their corrections in auditor reports, financial statements, and footnotes. A sample of 5,511 audited financial statements, predominantly from the years 2006...
Journal Articles
Accounting Horizons (2012) 26 (3): 583–599.
Published: 01 September 2012
... corporate governance/accounting/auditing practices since economic deregulation in 1991. We also offer an agenda for future research on important Indian governance/accounting/auditing issues, and briefly address accounting practice implications. We thank the Editor (Dana Hermanson) and two reviewers...