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Volume 17, Issue 2
Fall 2023
Issue Cover
ISSN 1936-1270
In this Issue
Covers and Front Matter
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COMMENTARY

Comments by the Ad Hoc Task Force of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Proposed Auditing Standard, the Auditor’s Use of Confirmation, and Other Proposed Amendments to PCAOB Standards
Colleen M. Boland; Paul Caster; Randal J. Elder; Diane Janvrin
View articletitled, Comments by the <em>Ad Hoc</em> Task Force of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Proposed Auditing Standard, <em>the Auditor’s Use of Confirmation, and Other Proposed Amendments to PCAOB Standards</em>
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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms
Colleen M. Boland; Matthew S. Ege; Noel Harding; Dana R. Hermanson; Kyleen W. Prewett; Jonathan S. Pyzoha
View articletitled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s <em>A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms</em>
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PRACTITIONER SUMMARIES

Do Audit Data Analytics Influence Juror Perceptions of Audit Quality and Auditor Negligence?
Dereck Barr-Pulliam; Helen L. Brown-Liburd; Amanda G. Carlson
View articletitled, Do Audit Data Analytics Influence Juror Perceptions of Audit Quality and Auditor Negligence?
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Improving Fraud Performance with a Different Perspective
Lawrence C. Chui; Mary B. Curtis; Byron J. Pike
View articletitled, Improving Fraud Performance with a Different Perspective
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How Does High Uncertainty in Accounting Estimates Impact Auditor Litigation Risk? Opposite Effects in Jury Trials and Attorneys’ Out-of-Court Settlements
Sean G. Fingland; Jeffrey S. Pickerd; M. David Piercey
View articletitled, How Does High Uncertainty in Accounting Estimates Impact Auditor Litigation Risk? Opposite Effects in Jury Trials and Attorneys’ Out-of-Court Settlements
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The Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices
Kevin Hale; J. Mike Truelson
View articletitled, The Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices
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Managers’ Use of an Omission Strategy to Perpetrate Fraud and Auditors’ Evaluations of the Resulting Misstatements
Erin L. Hamilton; Jason L. Smith
View articletitled, Managers’ Use of an Omission Strategy to Perpetrate Fraud and Auditors’ Evaluations of the Resulting Misstatements
Supplementary data
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Does Auditor Tenure Disclosure Affect Shareholder Ratification Voting?
Jonathan A. Milian; K. Raghunandan; Vanessa Vandamas
View articletitled, Does Auditor Tenure Disclosure Affect Shareholder Ratification Voting?
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Using Consumer Tweets to Improve Revenue Risk Assessments in Consumer-Oriented Industries
Andrea M. Rozario; Miklos V. Vasarhelyi; Tawei Wang
View articletitled, Using Consumer Tweets to Improve Revenue Risk Assessments in Consumer-Oriented Industries
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Editorial Policy
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