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Arnold M. Wright
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Journal Articles

The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness

Ganesh Krishnamoorthy, Liesbeth Bruynseels, Sander De Groote, Arnold M. Wright, Mathijs Van Peteghem
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 75–100.
https://doi.org/10.2308/AJPT-19-088
Published: 01 February 2023
View article titled, The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness
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Journal Articles

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
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 107–133.
https://doi.org/10.2308/AJPT-19-071
Published: 01 November 2022
View article titled, An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments
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Journal Articles

The Effects of Profit-Sharing Plans, Client Importance, and Reinforcement Sensitivity on Audit Quality

Herman Van Brenk, Barbara Majoor, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 107–131.
https://doi.org/10.2308/AJPT-18-118
Published: 01 February 2021
View article titled, The Effects of Profit-Sharing Plans, Client Importance, and Reinforcement Sensitivity on Audit Quality
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Journal Articles

The Effect of a Prompt to Adopt the Prudent Official's Perspective on Auditors' Judgments of the Severity of Control Deficiencies

Stephen Kwaku Asare, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 1–16.
https://doi.org/10.2308/ajpt-52491
Published: 01 November 2019
View article titled, The Effect of a Prompt to Adopt the Prudent Official's Perspective on Auditors' Judgments of the Severity of Control Deficiencies
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Journal Articles

Evaluating the Change Process for Business Risk Auditing: Legitimacy Experiences of non-Big 4 Auditors

Joost van Buuren, Christopher Koch, Niels van Nieuw Amerongen, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 249–269.
https://doi.org/10.2308/ajpt-51748
Published: 01 May 2018
View article titled, Evaluating the Change Process for Business Risk Auditing: Legitimacy Experiences of non-Big 4 Auditors
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Includes: Supplementary data
Journal Articles

The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations

Anna Gold, Patrick Klynsmit, Philip Wallage, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 69–87.
https://doi.org/10.2308/ajpt-51808
Published: 01 February 2018
View article titled, The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations
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Includes: Supplementary data
Journal Articles

Managers' Strategic Reporting Judgments in Audit Negotiations

Helen Brown-Liburd, Arnold M. Wright, Valentina L. Zamora
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 47–64.
https://doi.org/10.2308/ajpt-51306
Published: 01 February 2016
View article titled, Managers' Strategic Reporting Judgments in Audit Negotiations
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Journal Articles

The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms

Joost van Buuren, Christopher Koch, Niels van Nieuw Amerongen, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 105–128.
https://doi.org/10.2308/ajpt-50760
Published: 01 August 2014
View article titled, The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms
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Journal Articles

Causal Inference in Auditing: A Framework

Rajendra P. Srivastava, Theodore J. Mock, Karen V. Pincus, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 177–201.
https://doi.org/10.2308/ajpt-10293
Published: 01 August 2012
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Journal Articles

Changes in Audit Market Competition and the Big N Premium

Elizabeth Carson, Roger Simnett, Billy S. Soo, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 47–73.
https://doi.org/10.2308/ajpt-10295
Published: 01 August 2012
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Journal Articles

The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts' Evaluation of the Reliability of Future Financial Statements

Stephen K. Asare, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 1–17.
https://doi.org/10.2308/ajpt-10237
Published: 01 May 2012
View article titled, The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts' Evaluation of the Reliability of Future Financial Statements
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Journal Articles

The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence

Jeffrey R. Cohen, Lisa Milici Gaynor, Ganesh Krishnamoorthy, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 129–147.
https://doi.org/10.2308/ajpt-10146
Published: 01 November 2011
View article titled, The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence
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Journal Articles

The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations

Helen L. Brown-Liburd, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 51–69.
https://doi.org/10.2308/ajpt-10143
Published: 01 November 2011
View article titled, The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations
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Journal Articles

An Examination of the Effects of Auditor Rank on Pre‐Negotiation Judgments

Ken T. Trotman, Professor, Arnold M. Wright, Professor, Sally Wright, Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2009) 28 (1): 191–203.
https://doi.org/10.2308/aud.2009.28.1.191
Published: 01 May 2009
View article titled, An Examination of the Effects of Auditor Rank on Pre‐Negotiation Judgments
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Journal Articles

Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance

Jeffrey R. Cohen, Ganesh Krishnamoorthy, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2008) 27 (2): 181–198.
https://doi.org/10.2308/aud.2008.27.2.181
Published: 01 November 2008
View article titled, Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance
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Journal Articles

The Impact of Roles of the Board on Auditors' Risk Assessments and Program Planning Decisions

Jeffrey R. Cohen, Ganesh Krishnamoorthy, Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2007) 26 (1): 91–112.
https://doi.org/10.2308/aud.2007.26.1.91
Published: 01 May 2007
View article titled, The Impact of Roles of the Board on Auditors' Risk Assessments and Program Planning Decisions
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Journal Articles

Decision Processes in Audit Evidential Planning: A Multistage Investigation

Arnold M. Wright, Professor, Jean C. Bedard, Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2000) 19 (1): 123–143.
https://doi.org/10.2308/aud.2000.19.1.123
Published: 01 March 2000
View article titled, Decision Processes in Audit Evidential Planning: A Multistage Investigation
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Journal Articles

Evidence on the Effect of Financial and Nonfinancial Trends on Analytical Review

Jeffrey R. Cohen, Associate Professor, Ganesh Krishnamoorthy, Associate Professor, Arnold M. Wright, Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2000) 19 (1): 27–48.
https://doi.org/10.2308/aud.2000.19.1.27
Published: 01 March 2000
View article titled, Evidence on the Effect of Financial and Nonfinancial Trends on Analytical Review
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Journal Articles

Are Audit Program Plans Risk‐Adjusted?

Theodore J. Mock, Professor, Arnold M. Wright, Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (1999) 18 (1): 55–74.
https://doi.org/10.2308/aud.1999.18.1.55
Published: 01 March 1999
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