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Research Article November 11 2023
Cataloging the Marketplace of Assurance Services
AUDITING: A Journal of Practice & Theory (2023)
Research Article November 4 2023
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses
AUDITING: A Journal of Practice & Theory (2023)
Research Article November 4 2023
Informativeness of Key Audit Matters: Evidence from China
AUDITING: A Journal of Practice & Theory (2023)
Research Article November 2 2023
Attracting the Next Generation of Accountants: The Joint Impact of Sustainability Emphasis and Social Value Orientation on Accounting Career Perceptions
AUDITING: A Journal of Practice & Theory (2023)
Research Article October 27 2023
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards
AUDITING: A Journal of Practice & Theory (2023)
Research Article October 27 2023
Audit Committee Research: Where Do We Stand, and Where Do We Go from Here?
AUDITING: A Journal of Practice & Theory (2023)
Research Article October 26 2023
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?
AUDITING: A Journal of Practice & Theory (2023)
Research Article October 19 2023
Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment
AUDITING: A Journal of Practice & Theory (2023)
Research Article October 19 2023
The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions
AUDITING: A Journal of Practice & Theory (2023)
Research Article October 19 2023
Demand Uncertainty and the Production of Audit Services
AUDITING: A Journal of Practice & Theory (2023)
Research Article October 3 2023
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 21 2023
The Influence of Turnover among Other Top Executives on Financial Reporting Risk
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 14 2023
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 8 2023
Accounting Personnel Quality, Audit Risk, and Auditor Responses
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 8 2023
Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 8 2023
Client Employee Training and Audit Efficiency
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 8 2023
Audit Team Distance and Audit Quality Threatening Behavior
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 8 2023
Related Party Transactions and Audit Quality: Evidence on the Efficacy of Auditing Standard No. 18
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 8 2023
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 8 2023
Explaining Away Intentional Misstatements: Do Management-Provided Excuses Decrease Auditor Skepticism?
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 8 2023
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 7 2023
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 7 2023
Audit Partner Engagement in Charities and Client Financial Reporting Quality
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 5 2023
How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance?
AUDITING: A Journal of Practice & Theory (2023)
Research Article September 5 2023
Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality
AUDITING: A Journal of Practice & Theory (2023)