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Issues

Volume 28, Issue 2
1 November 2009
Issue Cover
ISSN 0278-0380
EISSN 1558-7991

MAIN ARTICLES

A Model and Literature Review of Professional Skepticism in Auditing
Mark W. Nelson, Professor
View articletitled, A Model and Literature Review of Professional Skepticism in Auditing
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Assessing France's Joint Audit Requirement: Are Two Heads Better than One?
Jere R. Francis, Professor; Chrystelle Richard, Association Professor; Ann Vanstraelen, Professor
View articletitled, Assessing France's Joint Audit Requirement: Are Two Heads Better than One?
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Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome
Helen L. Brown, Assistant Professor; Karla M. Johnstone, Associate Professor
View articletitled, Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome
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Risk Shifts in the Market for Audits: An Examination of Changes in Risk for “Second Tier” Audit Firms
Chris E. Hogan, Associate Professor; Roger D. Martin, Associate Professor
View articletitled, Risk Shifts in the Market for Audits: An Examination of Changes in Risk for “Second Tier” Audit Firms
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The Impact of Positive and Negative Mood on the Hypothesis Generation and Ethical Judgments of Auditors
Anna M. Cianci, Assistant Professor; James Lloyd Bierstaker, Associate Professor
View articletitled, The Impact of Positive and Negative Mood on the Hypothesis Generation and Ethical Judgments of Auditors
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Experimental Tests of a Descriptive Theory of Combined Auditee Risk Assessment
Scott D. Vandervelde, Associate Professor; Richard M. Tubbs, Associate Professor; Albert Schepanski, Professor; William F. Messier, Jr., Professor
View articletitled, Experimental Tests of a Descriptive Theory of Combined Auditee Risk Assessment
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The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes‐Oxley Act
Aloke Ghosh, Professor; Robert Pawlewicz, Ph.D. Student
View articletitled, The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes‐Oxley Act
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Are the Reputations of the Large Accounting Firms Really International? Evidence from the Andersen‐Enron Affair
Steven F. Cahan, Professors; David Emanuel, Professors; Jerry Sun, Assistant Professor
View articletitled, Are the Reputations of the Large Accounting Firms Really International? Evidence from the Andersen‐Enron Affair
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Forced Audit Firm Change, Continued Partner‐Client Relationship, and Financial Reporting Quality
Charles J. P. Chen, Professor; Xijia Su, Associate Professor; Xi Wu, Associate Professor
View articletitled, Forced Audit Firm Change, Continued Partner‐Client Relationship, and Financial Reporting Quality
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Why Do Some Accelerated Filers with SOX Section 404 Material Weaknesses Provide Early Warning under Section 302?
Dana R. Hermanson, Professor; Zhongxia (Shelly) Ye, Assistant Professor
View articletitled, Why Do Some Accelerated Filers with SOX Section 404 Material Weaknesses Provide Early Warning under Section 302?
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An Examination of the Effects of Procedural Safeguards on Intentions to Anonymously Report Fraud
Steven E. Kaplan, Professor; Kurt Pany, Professor; Janet A. Samuels, Assistant Clinical Professor; Jian Zhang, Assistant Professor
View articletitled, An Examination of the Effects of Procedural Safeguards on Intentions to Anonymously Report Fraud
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RESEARCH NOTES

Audit Fees at U.S. Non‐Profit Organizations
Thomas E. Vermeer, Associate Professor; K. Raghunandan, Professor; Dana A. Forgione, Professor
View articletitled, Audit Fees at U.S. Non‐Profit Organizations
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Data Diagnostics Using Second‐Order Tests of Benford's Law
Mark J. Nigrini, Associate Professor; Steven J. Miller, Assistant Professor
View articletitled, Data Diagnostics Using Second‐Order Tests of Benford's Law
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EDITOR’S REPORT

Auditing: A Journal of Practice & Theory Editor's Report
View articletitled, Auditing: A Journal of Practice & Theory Editor's Report
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AUTHOR INFORMATION

Author Information
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
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All Issues
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

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