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Issues

Volume 32, Issue 4
1 November 2013
Issue Cover
ISSN 0278-0380
EISSN 1558-7991

MAIN ARTICLES

The Insurance Hypothesis: An Examination of KPMG's Audit Clients around the Investigation and Settlement of the Tax Shelter Case
Darryl L. Brown; Susan Z. Shu; Billy S. Soo; Gregory M. Trompeter
View articletitled, The Insurance Hypothesis: An Examination of KPMG's Audit Clients around the Investigation and Settlement of the Tax Shelter Case
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Pricing of Risky Initial Audit Engagements
John A. Elliott; Aloke Ghosh; Elisabeth Peltier
View articletitled, Pricing of Risky Initial Audit Engagements
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The Influence of Auditor and Client Section 404 Processes on Remediation of Internal Control Deficiencies at All Levels of Severity
Lynford Graham; Jean C. Bedard
View articletitled, The Influence of Auditor and Client Section 404 Processes on Remediation of Internal Control Deficiencies at All Levels of Severity
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Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500
Joanna L. Ho; Fei Kang
View articletitled, Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500
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The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms
Joseph H. Schroeder; Chris E. Hogan
View articletitled, The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms
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Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany
Nicole V. S. Ratzinger-Sakel
View articletitled, Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany
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RESEARCH NOTES

The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses
Jong-Hag Choi; Sunhwa Choi; Chris E. Hogan; Joonil Lee
View articletitled, The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses
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Effects of Decomposition and Categorization on Fraud-Risk Assessments
Michael Favere-Marchesi
View articletitled, Effects of Decomposition and Categorization on Fraud-Risk Assessments
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EDITORIAL

Annual Editor's Report
W. Robert Knechel
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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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