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Keywords: auditing
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Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 163–181.
Published: 01 May 2023
...Patrick J. Hurley SUMMARY Ego depletion, an influential social psychology theory that has been applied in auditing research, is currently in crisis following unsuccessful attempts to replicate the phenomenon. I summarize the questions surrounding ego depletion as a phenomenon and the strength...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (3): 1–20.
Published: 01 August 2022
... responses to open-ended questions. We discuss how LIWC's measures of psychological constructs were developed and validated in psycholinguistic research. We then use data from an audit JDM study to illustrate the use of LIWC to guide researchers in identifying suitable measures, performing quality control...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (3): 121–147.
Published: 01 August 2022
... statements. Second, we find no significant difference between the market reaction to IGCCs and annual going concern opinions (AGCO) received at the annual report audit. Finally, we show IGCCs are significant predictors of subsequent AGCOs, and provide incremental information from the previous annual report...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (1): 101–113.
Published: 01 February 2022
...Mary Kate Dodgson; Andrew J. Trotman SUMMARY Interview-based research is growing in prominence in auditing, yet many researchers are self-trained in this method, leading the novice interview researcher to encounter a number of roadblocks along the way. The overarching goal of our study is to add...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (3): 53–72.
Published: 01 August 2021
...Justin Leiby; Kristina Rennekamp; Ken T. Trotman SUMMARY We survey experienced experimental researchers to understand their beliefs about the biggest challenges facing audit JDM research. By far, the biggest challenge identified by respondents is access to experienced participants. This creates...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 47–69.
Published: 01 August 2019
...J. Owen Brown; Jonathan H. Grenier; Jonathan S. Pyzoha; Andrew Reffett SUMMARY We examine the effects of two critical factors auditors consider when auditing complex estimates, the decision to use a specialist and the relative aggressiveness of management's estimate, on jurors' auditor negligence...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 117–144.
Published: 01 August 2018
... auditors increase their audit fees for those client firms that have their debt referenced by CDS. In a comprehensive sample of U.S. companies from 2001–2015, we find that CDS-referenced companies incur larger audit fees compared to companies without CDS. The economic magnitude of the audit fee increase...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 1–19.
Published: 01 February 2018
...Sanaz Aghazadeh; Marietta Peytcheva SUMMARY We conduct a post-implementation research analysis of AS4, a standard guiding voluntary audits of material weakness (MW) remediation disclosures, to understand the reasons for the scarcity of AS4 audits in practice. We use multiple methods (experiments...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 287–321.
Published: 01 May 2013
..., and (2) to highlight areas where there is need for future research. This project extends the work of Hogan et al. (2008 ), who completed a similar synthesis project, also sponsored by the Auditing Section of the American Accounting Association, in 2005. We synthesize the literature related to fraud...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 323–351.
Published: 01 May 2013
...Theodore J. Mock; Jean Bédard; Paul J. Coram; Shawn M. Davis; Reza Espahbodi; Rick C. Warne SUMMARY This research synthesis evaluates relevant research concerning the audit report. For too long, there has been a significant “expectations gap” between what financial statement users expect an audit...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 113–129.
Published: 01 May 2012
... ambiguous information (either due to its insufficiency or complexity), they are less likely to ultimately identify the error causing the fluctuations, even though they have access to the same unambiguous information set prior to making their final judgments. Implications of these results for audit research...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 115–126.
Published: 01 February 2012
...Steven Maijoor; Ann Vanstraelen SUMMARY This article presents a number of research opportunities in auditing in the EU that have come along with changes in the EU regulatory framework for financial reporting and auditing during the past decade. In doing so, we build on Schilder (1996 ), who...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 249–272.
Published: 01 November 2011
...Stuart D. Taylor SUMMARY This paper investigates the implied assumption, made in many audit fee determination studies, that, within a given audit firm, all partners produce a statistically identical level of audit quality and earn a statistically identical level of audit fees. This is referred...