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Journal Articles

The Audit Quality Effects of Small Audit Firm Mergers in the United States

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Brant Christensen, Kecia Williams Smith, Dechun Wang, Devin Williams
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 75–99.
https://doi.org/10.2308/AJPT-2020-087
Published: 01 May 2023
View articletitled, The Audit Quality Effects of Small Audit Firm Mergers in the United States
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Journal Articles

Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy

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Stefano Azzali, Tatiana Mazza, Kenneth J. Reichelt, Dechun Wang
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 1–25.
https://doi.org/10.2308/AJPT-18-061
Published: 01 November 2021
View articletitled, Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy
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Journal Articles

Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements

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Nathan J. Newton, Dechun Wang, Michael S. Wilkins
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 31–67.
https://doi.org/10.2308/ajpt-50461
Published: 01 August 2013
View articletitled, Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements
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Journal Articles

Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency

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Jere R. Francis, Professor, Dechun Wang, Assistant Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2005) 24 (s-1): 145–160.
https://doi.org/10.2308/aud.2005.24.s-1.145
Published: 01 December 2005
View articletitled, Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency
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