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Issue
February - Volume 40, Issue 1, Pages 1 - 131
May - Volume 40, Issue 2, Pages 1 - 192
August - Volume 40, Issue 3, Pages 1 - 174
November - Volume 40, Issue 4, Pages 1 - 172
Volume 40, Issue 2
May 2021
ISSN
0278-0380
EISSN
1558-7991
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In this Issue
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Covers and Front Matter
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MAIN ARTICLES
The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits
Lawrence J. Abbott
;
William L. Buslepp
Abstract
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titled, The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits
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Internal Auditing Outsourcing, Nonaudit Services, and Audit Fees
Effiezal Aswadi Abdul Wahab
;
Willie. E. Gist
;
Ferdinand A. Gul
;
Mazlina Mat Zain
Abstract
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titled, Internal Auditing Outsourcing, Nonaudit Services, and Audit Fees
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Internal Control Quality and Bank Risk-Taking and Performance
Matthew Baugh
;
Matthew S. Ege
;
Christopher G. Yust
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titled, Internal Control Quality and Bank Risk-Taking and Performance
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Audit Profession Development and Bank Loan Contracting
Wenxia Ge
;
Tony Kang
;
Byron Y. Song
;
Gaoguang Zhou
Abstract
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titled, Audit Profession Development and Bank Loan Contracting
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eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
Rani Hoitash
;
Udi Hoitash
;
Landi Morris
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titled, eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
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Audit Partners' Co-Working Experience and Audit Outcomes
Ting-Chiao Huang
;
Chen Chen
;
Steven E. Kaplan
;
Yi-Hung Lin
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titled, Audit Partners' Co-Working Experience and Audit Outcomes
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Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality
Joshua A. Khavis
;
Jagan Krishnan
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titled, Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality
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Editorial Policy
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Internal and External Social Capital of Big 4 Audit Offices
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
A Model and Literature Review of Professional Skepticism in Auditing
How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard
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