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Keywords: literature review
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (3): 95–119.
Published: 01 August 2022
... generally report consistent findings although the effect of external factors on audit pricing can differ based on the empirical design applied (such as external factor metrics) and the setting (e.g., single-country versus cross-country research). Our literature review has theoretical and practical value...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 107–132.
Published: 01 May 2021
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 169–186.
Published: 01 November 2018
... are necessary, but not sufficient, to mitigate mood's effects on judgments. Our ELM interpretations offer theoretical explanations for seemingly unrelated predictions and findings that can inform future research and practice. auditor judgment and decision-making Elaboration Likelihood Model literature...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 287–321.
Published: 01 May 2013
... papers included a project by Hogan et al. (2008 ) that summarized academic literature related to fraud. The current project extends Hogan et al. (2008 ) in two major respects. First, we update the accounting and auditing literature review. While most of the work cited in the prior synthesis...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 1–31.
Published: 01 August 2011
...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...