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Issues

Volume 10, Issue 2
Fall 2016
Current Issues in Auditing Cover Image for Volume 10, Issue 2
ISSN 1936-1270

ARTICLES

An Examination of AICPA Disciplinary Actions: 1980–2014
Jack L. Armitage; Shane R. Moriarity
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The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis
David N. Herda; Kasey A. Martin
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An Analysis and Taxonomy of Disclosure Controls and Procedures Effectiveness
Thomas R. Weirich; Lori Olsen
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The Work Environment in Large Audit Firms: Current Perceptions and Possible Improvements
Dana R. Hermanson; Richard W. Houston; Chad M. Stefaniak; Anne M. Wilkins
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COMMENTARY

Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on FASB Exposure Draft of Proposed Accounting Standard Update: Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material: Participating Committee Members:
Urton L. Anderson; Marcus M. Doxey; Marshall A. Geiger; Willie E. Gist; Diane J. Janvrin; Paul W. Polinski
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INSTRUCTIONAL RESOURCE

Extra Credit “Opportunities”: A Tool to Motivate Group Interaction in the Classroom
Kimberly D. Westermann; Jay C. Thibodeau
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Teaching Students About Audit Reports: An Interactive Approach
Rebecca G. Fay; Sarah E. Stein
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PRACTITIONER SUMMARY

Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability
Kelsey Brasel; Marcus M. Doxey; Jonathan H. Grenier; Andrew Reffett
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OTHER CONTENT

Additional Journal Content
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Annual Editor Report
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Ad Hoc Reviewers
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All Issues
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