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Issue
February - Volume 41, Issue 1, Pages 1 - 176
May - Volume 41, Issue 2, Pages 1 - 212
August - Volume 41, Issue 3, Pages 1 - 205
November - Volume 41, Issue 4, Pages 1 - 197
Volume 41, Issue 4
November 2022
ISSN 0278-0380
EISSN 1558-7991
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MAIN ARTICLES
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities
Brian Bratten
;
Monika Causholli
;
Valbona Sulcaj
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The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience
Brant E. Christensen
;
Nathan J. Newton
;
Michael S. Wilkins
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How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?
Lawrence Chui
;
Mary B. Curtis
;
Byron J. Pike
Abstract
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The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates
Jeffrey R. Cohen
;
Lisa Milici Gaynor
;
Norma R. Montague
;
Carolina Alves de Lima Salge
;
Julie H. Wayne
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An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments
Jeffrey R. Cohen
;
Ganesh Krishnamoorthy
;
Marietta Peytcheva
;
Arnold M. Wright
Abstract
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Auditor Expertise in Mergers and Acquisitions
Ronen Gal-Or
;
Rani Hoitash
;
Udi Hoitash
Abstract
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Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research
Richard C. Hatfield
;
Aaron Saiewitz
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The Effect of External Monitoring on Conservative Financial Reporting in the Property-Casualty Insurance Industry
Willie D Reddic
;
Jill Bisco
;
Kayla D Booker
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Editorial Policy
Extract
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Covers and Front Matter
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Editorial Policy
Critical Audit Matters: Possible Market Misinterpretation
Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings
Auditor Expertise in Mergers and Acquisitions
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