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1-12 of 12
Keywords: audit
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–22.
Published: 05 May 2025
...Becca N. Baaske; Hilda E. Carrillo; Lisa Milici Gaynor; Jaime J. Schmidt SUMMARY Theory helps explain and predict phenomena and can strengthen the validity of research studies. To encourage scholars to incorporate theory in audit and other assurance research, we present a conceptual framework...
Journal Articles
Dark Triad Traits and Accounting: An Operating, Reporting, and Assurance Framework
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (2): 27–49.
Published: 01 May 2025
... researchers digest the existing DT research in accounting and inform productive DT research going forward. Specifically, we present an operating, reporting, and assurance framework for analyzing how DT traits affect decisions in all stages of financial reporting, including auditing the financial statements...
Journal Articles
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses
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AUDITING: A Journal of Practice & Theory (2024) 43 (3): 1–20.
Published: 01 August 2024
... a sample of small, private companies from 21 countries, we examine how the receipt of an audit prior to the pandemic affects the primary type of financing companies obtain during the pandemic. We find that companies with audited financial statements available are more inclined to secure primary funding...
Journal Articles
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic
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AUDITING: A Journal of Practice & Theory (2024) 43 (2): 1–18.
Published: 01 May 2024
... non-Big 4 assurance audit technology comfort evidence The COVID-19 pandemic (hereafter, pandemic) shifted the landscape of professional fields, including the field of assurance ( Amankwah-Amoah, Khan, Wood, and Knight 2021 ; Bauer, Humphreys, and Trotman 2022 ; Luo and Malsch 2023...
Includes: Supplementary data
Journal Articles
A Matter of Perspective: Mitigating the Outcome Effect in Auditor Performance Evaluations
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AUDITING: A Journal of Practice & Theory (2023) 42 (4): 1–22.
Published: 01 November 2023
... by Christine E. Earley, under the Senior Editorship of Jayanthi Krishnan. 04 01 2021 04 01 2023 23 01 2023 2023 perspective taking outcome effect outcome bias professional skepticism performance evaluation audit We thank Joe Brazel, Scott Jackson, Tammie Schaefer...
Journal Articles
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences
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AUDITING: A Journal of Practice & Theory (2023) 42 (1): 125–154.
Published: 01 February 2023
... statement auditor or a different assurance provider. We examine factors that impact this decision, and the consequences of this decision on financial statement audit quality and cost. We find that independence concerns are associated with companies choosing different EER assurance providers from...
Journal Articles
The Effect of External Monitoring on Conservative Financial Reporting in the Property-Casualty Insurance Industry
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AUDITING: A Journal of Practice & Theory (2022) 41 (4): 179–197.
Published: 01 November 2022
... report more conservative loss reserve estimates during and following a regulatory financial examination. Whereas past studies use audits as external monitoring events around which fluctuations in loss reserves are observed, we focus on regulatory financial examinations as external monitoring events...
Journal Articles
Managing the Offshoring of Audit Work: Spanning the Boundaries Between Onshore and Offshore Auditors
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AUDITING: A Journal of Practice & Theory (2022) 41 (2): 57–91.
Published: 01 May 2022
...Mary Canning; Brendan O'Dwyer; Roel Boomsma SUMMARY The offshoring of external audit work to so-called low-cost countries is prevalent among the Big 4 professional services firms. Despite this, our understanding of how this form of offshoring influences audit practitioners and the audit process...
Journal Articles
Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?
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AUDITING: A Journal of Practice & Theory (2019) 38 (1): 103–122.
Published: 01 February 2019
... that auditors, on average, are not adept at identifying and constraining these differences. This study investigates whether certain auditors and audit committees are able to lower fraud risk by constraining inconsistencies between financial and related nonfinancial measures (NFMs). For a sample of companies...
Journal Articles
A Live Simulation-Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism
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AUDITING: A Journal of Practice & Theory (2018) 37 (3): 145–162.
Published: 01 August 2018
...Jared Eutsler; Anne E. Norris; Gregory M. Trompeter SUMMARY Threats to professional skepticism are embedded in the social relationships and interactions between auditors and management. These can affect auditor skepticism and the extent of audit procedures performed. In this study, we conduct...
Journal Articles
Auditor-Provided Tax Nonaudit Services and the Implied Cost of Equity Capital
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AUDITING: A Journal of Practice & Theory (2018) 37 (3): 1–24.
Published: 01 August 2018
...Nasser Alsadoun; Vic Naiker; Farshid Navissi; Divesh S. Sharma SUMMARY Although the Sarbanes-Oxley Act of 2002 (SOX) banned most nonaudit services (NAS), it did not restrict auditors from providing tax NAS to their audit clients. In the post-SOX period, regulators and investors are highly...
Journal Articles
Does Auditor Reputation “Discourage” Related-Party Transactions? The French Case
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AUDITING: A Journal of Practice & Theory (2015) 34 (4): 1–32.
Published: 01 October 2015
...Moez Bennouri; Mehdi Nekhili; Philippe Touron SUMMARY We use a unique dataset from a sample of 85 French firms over the period 2002–2008 in order to answer the following questions: Is there any relation between the use of auditors with a brand-name reputation for providing high-quality audit...