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Volume 13, Issue 2
Fall 2019
Issue Cover
ISSN 1936-1270
In this Issue
Annual Editor Report
Lisa Milici Gaynor; Dan Sunderland
View articletitled, Annual Editor Report
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Covers and Front Matter
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Editorial Policy
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ARTICLES

Using Public Company Filings to Plan the Audit and Perform Risk Assessment Procedures
Lauren M. Cunningham; Joleen Kremin; Amanda D. Warren
View articletitled, Using Public Company Filings to Plan the Audit and Perform Risk Assessment Procedures
Supplementary data
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How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain
Manlu Liu; Kean Wu; Jennifer Jie Xu
View articletitled, How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain
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COMMENTARY

Accounting and Cybersecurity Risk Management
Tim V. Eaton; Jonathan H. Grenier; David Layman
View articletitled, Accounting and Cybersecurity Risk Management
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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements
Veena L. Brown; Sean Dennis; Denise Dickins; Julia L. Higgs; Tammie J. Schaefer
View articletitled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): <em>Quality Management for an Audit of Financial Statements</em>
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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Standards for Attestation Engagements, Amendments to the Description of the Concept of Materiality
Sean Dennis; Denise Dickins; Christine E. Earley; Julia L. Higgs
View articletitled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Standards for Attestation Engagements, <em>Amendments to the Description of the Concept of Materiality</em>
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PRACTITIONER SUMMARY

Initial Evidence of U.S. Audit Partner Identification in Form AP Shows Limited Impact on Audit Quality
Lauren M. Cunningham; Sarah E. Stein; Nicole S. Wright
View articletitled, Initial Evidence of U.S. Audit Partner Identification in Form AP Shows Limited Impact on Audit Quality
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The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments
William D. Brink; Jonathan H. Grenier; Jonathan S. Pyzoha; Andrew Reffett; Natalie Zielinski
View articletitled, The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments
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How Do Auditors Respond to FCPA Risk?
Bradley P. Lawson; Gerald Martin; Leah Muriel; Michael S. Wilkins
View articletitled, How Do Auditors Respond to FCPA Risk?
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