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William F. Messier
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Journal Articles

The Association between Internal Audit Operations-Related Services and Firm Operating Performance

Like Jiang, William F. Messier, Jr., David A. Wood
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 101–124.
https://doi.org/10.2308/ajpt-52565
Published: 01 February 2020
View article titled, The Association between Internal Audit Operations-Related Services and Firm Operating Performance
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Journal Articles

Materiality Guidance of the Major Public Accounting Firms

Aasmund Eilifsen, William F. Messier, Jr.
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 3–26.
https://doi.org/10.2308/ajpt-50882
Published: 01 May 2015
View article titled, Materiality Guidance of the Major Public Accounting Firms
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Journal Articles

Auditor Business Process Analysis and Linkages among Auditor Risk Judgments

Natalia Kochetova-Kozloski, Thomas M. Kozloski, William F. Messier, Jr.
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 123–139.
https://doi.org/10.2308/ajpt-50413
Published: 01 August 2013
View article titled, Auditor Business Process Analysis and Linkages among Auditor Risk Judgments
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Journal Articles

A Summary of Research on External Auditor Reliance on the Internal Audit Function

Charles W. Bame-Aldred, Duane M. Brandon, William F. Messier, Jr., Larry E. Rittenberg, Chad M. Stefaniak
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 251–286.
https://doi.org/10.2308/ajpt-50342
Published: 01 May 2013
View article titled, A Summary of Research on External Auditor Reliance on the Internal Audit Function
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Journal Articles

Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?

William F. Messier, Jr., Chad A. Simon, Jason L. Smith
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 139–181.
https://doi.org/10.2308/ajpt-50327
Published: 01 February 2013
View article titled, Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?
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Journal Articles

Strategic Analysis and Auditor Risk Judgments

Natalia Kochetova-Kozloski, William F. Messier, Jr.
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 149–171.
https://doi.org/10.2308/ajpt-10147
Published: 01 November 2011
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Journal Articles

An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers

William F. Messier, Jr., Thomas M. Kozloski, Natalia Kochetova-Kozloski
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2010) 29 (2): 233–252.
https://doi.org/10.2308/aud.2010.29.2.233
Published: 01 November 2010
View article titled, An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers
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Journal Articles

Experimental Tests of a Descriptive Theory of Combined Auditee Risk Assessment

Scott D. Vandervelde, Associate Professor, Richard M. Tubbs, Associate Professor, Albert Schepanski, Professor, William F. Messier, Jr., Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2009) 28 (2): 145–169.
https://doi.org/10.2308/aud.2009.28.2.145
Published: 01 November 2009
View article titled, Experimental Tests of a Descriptive Theory of Combined Auditee Risk Assessment
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Journal Articles

Engagement Quality Reviews: A Comparison of Audit Firm Practices

Kathryn K. Epps, William F. Messier, Jr.
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2007) 26 (2): 167–181.
https://doi.org/10.2308/aud.2007.26.2.167
Published: 01 November 2007
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Journal Articles

Editor's Comments

William F. Messier, Jr.
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2005) 24 (s-1): 1–4.
https://doi.org/10.2308/aud.2005.24.s-1.1
Published: 01 December 2005
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Journal Articles

A Review and Integration of Empirical Research on Materiality: Two Decades Later

William F. Messier, Jr., Professor, Nonna Martinov‐Bennie, Aasmund Eilifsen, Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2005) 24 (2): 153–187.
https://doi.org/10.2308/aud.2005.24.2.153
Published: 01 November 2005
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Journal Articles

An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance

William F. Messier, Jr., Professor, Steven J. Kachelmeier, Professor, Kevan L. Jensen, Assistant Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2001) 20 (1): 81–96.
https://doi.org/10.2308/aud.2001.20.1.81
Published: 01 March 2001
View article titled, An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance
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Journal Articles

Inherent Risk and Control Risk Assessments: Evidence on the Effect of Pervasive and Specific Risk Factors

William F. Messier, Jr., Professor, Lizabeth A. Austen, Assistant Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2000) 19 (2): 119–131.
https://doi.org/10.2308/aud.2000.19.2.119
Published: 01 September 2000
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