... by clicking the link in Appendix A. Editor's note: Accepted by Linda A. Myers, under the Senior Editorship of Christopher P. Agoglia. 1 12 2019 1 11 2021 2022 auditing audit fees external environment literature review PESTLE framework cross-country research Since...

... structured data textual analysis literature review The objective of this study is to advance research related to eXtensible Business Reporting Language (XBRL), an open standard reporting language designed to improve the disclosure of financial information. This technology facilitates standardized...

... Association. All rights reserved. 2018 auditor judgment and decision-making Elaboration Likelihood Model literature review research synthesis For over two decades, critics have argued that audit research rarely impacts audit practice ( Sullivan 1993 ; Carcello 2005 ; Francis 2011...

... auditing literature review SAS 99 This paper was prepared as a part of the series of literature syntheses sponsored by the Auditing Section of the American Accounting Association (AAA). As such, this paper integrates and discusses implications of academic research on fraudulent financial...

...Joseph V. Carcello; Dana R. Hermanson; Zhongxia (Shelly) Ye SUMMARY Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, we discuss 12 recent literature review or meta-analysis papers and summarize...