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AUDITING: A Journal of Practice & Theory (2023) 42 (3): 177–192.
Published: 01 August 2023
...Padmakumar Sivadasan; Jared S. Soileau; Rui-Zhong Zhang SUMMARY We examine whether auditors helped public clients obtain U.S. Paycheck Protection Program (PPP) loans to overcome the COVID-19-related economic crisis. Larger auditors had better access to resources to help their auditees with PPP...
AUDITING: A Journal of Practice & Theory (2023) 42 (3): 87–106.
Published: 01 August 2023
...D. Jordan Lowe; Philip M. J. Reckers; Ashley K. Sauciuc SUMMARY Individuals often engage in a rationalization process to self-justify questionable conduct. However, as “gatekeepers” to the market, it is vitally important for professional auditors to avoid such practices. Recognizing that some...
AUDITING: A Journal of Practice & Theory 1–25.
Published: 29 June 2023
...D. James Zhang; Dennis B. Veltrop; Reggy B. H. Hooghiemstra; Floor Rink SUMMARY Audit firms rely on audit teams where memberships are frequently shared, shifted, and dissolved. In practice, this means that many auditors are part of multiple engagement teams for a given period of time. This paper...
AUDITING: A Journal of Practice & Theory (2020) 39 (3): 105–131.
Published: 01 August 2020
...Gus De Franco; Hila Fogel-Yaari; Heather Li SUMMARY This study examines the relation between auditors and the unaudited Management Discussion and Analysis (MD&A). We show that MD&As are more textually similar when firms share the same auditor. This result suggests that auditors...
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 149–166.
Published: 01 August 2019
...F. Todd DeZoort; Travis P. Holt; Jonathan D. Stanley SUMMARY Materiality remains a challenging concept for auditors to implement in practice. The challenges underlying auditor materiality assessments are compounded by the fact that courts, regulation, and professional standards emphasize...
AUDITING: A Journal of Practice & Theory (2017) 36 (2): 63–86.
Published: 01 May 2017
...Yu Chen; John Daniel Eshleman; Jared S. Soileau SUMMARY This study examines whether a firm's business strategy influences auditor reporting. We rely on the organizational literature to develop our prediction that firms utilizing the innovative “prospector” strategy will be more likely than firms...
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 201–236.
Published: 01 May 2015
...Henri Guénin-Paracini; Bertrand Malsch; Marie-Soleil Tremblay SUMMARY Auditor independence, which has certainly been one of the most addressed topics in auditing literature, is a complex and ambiguous construct that can be analyzed along two dimensions. The first dimension, organizational...