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Journal Articles

Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Kyleen W. Prewett, Jonathan S. Pyzoha, Amy C. Tegeler

Current Issues in Auditing (2024) 18 (2): C4–C10.

https://doi.org/10.2308/CIIA-2024-012

Published: 01 October 2024

View articletitled, Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Add to Citation Manager for Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Journal Articles

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Participating Committee Members, Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Kyleen W. Prewett, Jonathan S. Pyzoha, Amy C. Tegeler

Current Issues in Auditing (2024) 18 (1): C11–C26.

https://doi.org/10.2308/CIIA-2023-016

Published: 01 March 2024

View articletitled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Add to Citation Manager for Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Journal Articles

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form

Participating Committee Members, Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Jonathan S. Pyzoha, Yibo Zhang (James)

Current Issues in Auditing (2024) 18 (1): C27–C37.

https://doi.org/10.2308/CIIA-2023-019

Published: 01 March 2024

View articletitled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form

Add to Citation Manager for Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form

Journal Articles

Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting

Phebian L. Davis, Denise Dickins, Julia L. Higgs, Joseph D. Reid

Current Issues in Auditing (2021) 15 (2): A24–A33.

https://doi.org/10.2308/CIIA-2020-035

Published: 19 May 2021

View articletitled, Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting

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Journal Articles

Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit

Tammie J. Schaefer, Veena L. Brown, Matthew S. Ege, Noel Harding, Dana R. Hermanson, Julia L. Higgs, J. Gregory Jenkins, Kecia Williams Smith

Current Issues in Auditing (2021) 15 (2): C1–C20.

https://doi.org/10.2308/CIIA-2021-010

Published: 19 May 2021

View articletitled, Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit

Add to Citation Manager for Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit

Journal Articles

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards

Veena Looknanan Brown, Dana R. Hermanson, Julia L. Higgs, J. Gregory Jenkins, Christine Nolder, Tammie J. Schaefer, Kecia Williams Smith

Current Issues in Auditing (2020) 14 (2): C1–C12.

https://doi.org/10.2308/ciia-2020-006

Published: 09 April 2020

View articletitled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards

Add to Citation Manager for Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards

Journal Articles

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Auditing Standards (SAS), Audit Evidence

Veena Looknanan Brown, Denise Dickins, Dana R. Hermanson, Julia L. Higgs, J. Gregory Jenkins, Christine Nolder, Tammie J. Schaefer, Kecia Williams Smith

Current Issues in Auditing (2020) 14 (1): C1–C9.

https://doi.org/10.2308/ciia-52603

Published: 12 October 2019

View articletitled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Auditing Standards (SAS), Audit Evidence

Add to Citation Manager for Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Auditing Standards (SAS), Audit Evidence

Journal Articles

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

Current Issues in Auditing (2019) 13 (2): C10–C19.

https://doi.org/10.2308/ciia-52493

Published: 01 August 2019

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): Quality Management for an Audit of Financial Statements

Add to Citation Manager for 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

Journal Articles

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

Current Issues in Auditing (2019) 13 (2): C20–C22.

https://doi.org/10.2308/ciia-52495

Published: 01 July 2019

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, Amendments to the Description of the Concept of Materiality

Add to Citation Manager for 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

Journal Articles

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 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs

Veena Looknanan Brown, Paul J. Coram, Sean A. Dennis, Denise Dickins, Christine E. Earley, Julia L. Higgs, Tammie J. Schaefer, Kay W. Tatum

Current Issues in Auditing (2019) 13 (1): C1–C9.

https://doi.org/10.2308/ciia-52338

Published: 01 December 2018

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 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs

Add to Citation Manager for 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 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs

Journal Articles

Mandatory Audit Partner Rotation: Perceptions of Audit Quality Consequences

Brian E. Daugherty, Denise Dickins, Richard C. Hatfield, Julia L. Higgs

Current Issues in Auditing (2013) 7 (1): P30–P35.

https://doi.org/10.2308/ciia-50446

Published: 01 March 2013

View articletitled, Mandatory Audit Partner Rotation: Perceptions of Audit Quality Consequences

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Journal Articles

Estimating Audit Fees Post-SOX

Denise E. Dickins, Julia L. Higgs, Terrance R. Skantz

Current Issues in Auditing (2008) 2 (1): A9–A18.

https://doi.org/10.2308/ciia.2008.2.1.A9

Published: 01 January 2008

View articletitled, Estimating Audit Fees Post-SOX

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Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form

Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Auditing Standards (SAS), Audit Evidence

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

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

Mandatory Audit Partner Rotation: Perceptions of Audit Quality Consequences

Estimating Audit Fees Post-SOX

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