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Randal J. Elder
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Journal Articles

Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market

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Alfred A. Yebba, Randal J. Elder, Ayalew Lulseged
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory 1–25.
https://doi.org/10.2308/AJPT-2021-030
Published: 24 May 2025
View article titled, Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market
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Journal Articles

The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting

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Randal J. Elder, Alfred A. Yebba
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 81–115.
https://doi.org/10.2308/ajpt-52596
Published: 01 May 2020
View article titled, The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting
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Journal Articles

Field Data on Accounting Error Rates and Audit Sampling

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Michael Durney, Randal J. Elder, Steven M. Glover
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 79–110.
https://doi.org/10.2308/ajpt-50669
Published: 01 May 2014
View article titled, Field Data on Accounting Error Rates and Audit Sampling
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Journal Articles

Audit Sampling Research: A Synthesis and Implications for Future Research

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Randal J. Elder, Abraham D. Akresh, Steven M. Glover, Julia L. Higgs, Jonathan Liljegren
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 99–129.
https://doi.org/10.2308/ajpt-50394
Published: 01 May 2013
View article titled, Audit Sampling Research: A Synthesis and Implications for Future Research
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Journal Articles

A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness

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Paul Caster, Randal J. Elder, Diane J. Janvrin
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2008) 27 (2): 253–279.
https://doi.org/10.2308/aud.2008.27.2.253
Published: 01 November 2008
View article titled, A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness
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Journal Articles

A Longitudinal Investigation of Auditor Error Projection Decisions

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Robert D. Allen, Associate Professor, Randal J. Elder, Associate Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2005) 24 (2): 69–84.
https://doi.org/10.2308/aud.2005.24.2.69
Published: 01 November 2005
View article titled, A Longitudinal Investigation of Auditor Error Projection Decisions
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