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Research Article April 13 2024
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss
AUDITING: A Journal of Practice & Theory (2024)
Research Article March 22 2024
Superstition, Risk Aversion, and Audit Quality: Evidence from China
AUDITING: A Journal of Practice & Theory (2024)
Research Article March 18 2024
The Role of the Audit Room in Auditor Development: Remote Work Experiences of Junior Auditors during the COVID-19 Pandemic
AUDITING: A Journal of Practice & Theory (2024)
Research Article February 15 2024
Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?
AUDITING: A Journal of Practice & Theory (2024)
Research Article January 25 2024
How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard
AUDITING: A Journal of Practice & Theory (2024)
Research Article January 2 2024
Political Turnover and Audit Opinion: Evidence from China
AUDITING: A Journal of Practice & Theory (2024)
Research Article December 20 2023
Borrower-Lender Cross-Ownership and Borrower Audit Quality
AUDITING: A Journal of Practice & Theory (2023)
Research Article December 15 2023
Audit Firm Culture Revealed: Insights from Audit Engagement Leaders’ Responses to Challenges during COVID-19
AUDITING: A Journal of Practice & Theory (2023)
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 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
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)
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