33 Yrs Audit Research Final

THIRTY THREE YEARS OF AUDIT RESEARCH
This database of auditing research was initially prepared by a sub-committee of the AAA Auditing Section Research Committee comprising Ken Trotman (Chair), Audrey Gramling, Karla Johnstone, Steve Kaplan, Brian Mayhew, Jane Reimers, Rachel Schwartz, Hun Tong Tan and Bill Wright. It was subsequently updated by Joe Brazel of the AAA Auditing Section Research Committee and most recently updated by the AAA Auditing Section Research Committee comprising Joe Brazel (chair), Christine Earley, Jack Krogstad, Jeff Cohen, and Greg Jenkins.
The above individuals have documented all auditing articles published in the following journals:

Accounting, Organizations and Society Auditing: A Journal of Practice and Theory Behavioral Research in Accounting Contemporary Accounting Research Journal of Accounting and Economics Journal of Accounting and Public Policy Journal of Accounting Research The Accounting Review
The articles were also classified by research methods into the following categories:

Analytical Archival BDM Experiment Experimental Economics Questionnaire Survey Other
Future committees may update the listing and expand the range of journals included. If you believe one of your articles has been omitted, incorrectly described, etc. please email Joe Brazel at joe_brazel@ncsu.edu. You can use the database to search for articles related to a particular topic, research method, author, etc.
Accounting, Organizations and Society
Wang, K.L. and B.M. Tuttle. 2009. The impact of auditor-client negotiation. Accounting, Organizations and Society (Vol. 34 No. 2): 222-243 Free, C., S.E. Salterio, and T. Shearer. 2009. The construction of auditability: MBA rankings and assurance in practice. Accounting, Organizations and Society (Vol. 34 No. 1): 119-140 McCracken, S., S.E. Salterio, and M. Gibbins. 2008. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society (Vol. 33 No. 4-5): 362-383. Thornburg, S. and R.W. Roberts. 2008. Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002. Accounting, Organizations and Society (Vol. 33 No. 2-3): 229-248 Bame-Aldred, C.W. and T. Kida. 2007. A comparison of the auditor and client initial negotiation positions and tactics. Accounting, Organizations and Society (Vol. 32 No. 6): 497-511. Peecher, M.E., R. Schwartz, and I. Solomon. 2007. Its all about audit quality: Perspectives on strategic-systems auditing. Accounting, Organizations and Society (Vol. 32 No. 4-5): 463-485. Curtis, E. and S. Turley. 2007. The business risk audit A longitudinal case study of an audit engagement. Accounting, Organizations and Society (Vol. 32 No. 4-5): 439-461. Robson, K., C. Humphrey, R. Khalifa, and J. Jones. 2007. Transforming audit technologies: Business risk audit methodologies and the audit field. Accounting, Organizations and Society (Vol.32 No. 4-5): 409-438.
BDM Experiment Other
Questionnaire Survey Other
BDM Experiment
Other
Archival/Other
Other
Knechel, W.R. 2007. The business risk audit: Origins, obstacles and Other opportunities. Accounting, Organizations and Society (Vol.32 No. 4-5): 383408. Power, M. 2007. Business risk auditing Debating the history of its present. Accounting, Organizations and Society (Vol. 32 No. 4-5): 379-382. Gendron, Y., D.J. Cooper, and B. Townley. 2007. The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society (Vol. 32 No. 1-2): 101-129. DeZoort, T., P. Harrison, and M. Taylor. 2006. Accountability and auditors materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort. Accounting, Organizations and Society (Vol. 31 No. 4-5): 373-390. Gendron, Y., and J. Bdard. 2006. On the constitution of audit committee effectiveness. Accounting, Organizations and Society (Vol. 31 No. 3): 211239. Leung, P.W., and K.T. Trotman. 2005. The Effects of Feedback Type on Other Other
BDM Experiment
Questionnaire Survey BDM Experiment

3
Auditor Judgment Performance for Configural and Non-Configural Tasks. Accounting, Organizations and Society (Vol. 30 No. 6): 537-553. Viator, R.E., and W.R. Pasewark. 2005. Mentorship Separation Tension in the Accounting Profession: The Consequences of Delayed Structural. Separation. Accounting, Organizations and Society (Vol. 30 No. 4): 371387. Parker, R.J., and J.M. Kohlmeyer, III. 2005. Organizational Justice and Turnover in Public Accounting Firms: A Research Note. Accounting, Organizations and Society (Vol. 30 No. 4): 357-369. Brcheler, V., S. Maijoor, and A. van Witteloostuijn. 2004. Auditor Human Capital and Audit Firm Survival: The Dutch Audit Industry in 1930 1992. Accounting, Organizations and Society (Vol. 29 No. 7): 699-714. Hoffman, V.B., J.R. Joe, and D.V. Moser. 2003. The Effect of Constrained Processing on Auditors Judgments. Accounting, Organizations and Society (Vol. 28 No. 7-8): 699-714. Solomon, I., and K.T. Trotman. 2003. Experimental Judgment and Decision Research in Auditing: The First 25 Years of AOS. Accounting, Organizations and Society (Vol. 28 No. 4): 395-412. Power, M.K. 2003. Auditing and the Production of Legitimacy. Accounting, Organizations and Society (Vol. 28 No. 4): 379-394. Gendron, Y. 2002. On the Role of the Organization in Auditors ClientAcceptance Decisions. Accounting, Organizations and Society (Vol. 27 No. 7): 659-684. De Beelde, I. 2002. Creating a Profession Out Of Nothing? The Case of the Belgian Auditing Profession. Accounting, Organizations and Society (Vol. 27 No. 4-5): 447-470. Chow, C.W., G.L. Harrison, J.L. McKinnon, and A. Wu. 2002. The Organizational Culture of Public Accounting Firms: Evidence from Taiwanese Local and US Affiliated Firms. Accounting, Organizations and Society (Vol. 27 No. 4-5): 347-360. Viator, R.E. 2001. An Examination of African Americans' Access to Public Accounting Mentors: Perceived Barriers and Intentions to Leave. Accounting, Organizations and Society (Vol. 26 No. 6): 541-561. Lord, A.T., and F.T. DeZoort. 2001. The Impact of Commitment and Moral Reasoning on Auditors' Responses to Social Influence Pressure. Accounting, Organizations and Society (Vol. 26 No. 3): 215-235. Hronsky, J.J.F., and K.A. Houghton. 2001. The Meaning of a Defined Accounting Concept: Regulatory Changes and the Effect on Auditor Decision Making. Accounting, Organizations and Society (Vol. 26 No. 2): Questionnaire Survey
Questionnaire Survey Archival
BDM Experiment
Other
Other Other
Other
Questionnaire Survey
BDM Experiment
123-139. Viator, R.E. 2001. The association of formal and informal public accounting mentoring with role stress and related job outcomes. Accounting, Organizations and Society (Vol. 26 No. 1): 73-93. Questionnaire Survey
Knapp, C.A., and M.C. Knapp. 2001. The Effects of Experience and Explicit BDM Experiment Fraud Risk Assessment in Detecting Fraud with Analytical Procedures. Accounting, Organizations and Society (Vol. 26 No. 1): 25-37. Pentland, B.T. 2000. Will Auditors Take Over the World? Program, Technique and the Verification of Everything. Accounting, Organizations and Society (Vol. 25 No. 3): 307-312. Other
BDM Experiment Braun, R.L. 2000. The Effect of Time Pressure on Auditor Attention to Qualitative Aspects of Misstatements Indicative of Potential Fraudulent Financial Reporting. Accounting, Organizations and Society (Vol. 25 No. 3): 243-259. Jackson Y-O, and H-T Tan. 2000. Effects of the Preparer's Justification on the Reviewer's Hypothesis Generation and Judgment in Analytical Procedures. Accounting, Organizations and Society (Vol. 25 No. 2): 203215. BDM Experiment
Radcliffe, V.S. 1999. Knowing Efficiency: the Enactment of Efficiency in Other Efficiency Auditing. Accounting, Organizations and Society (Vol. 24 No. 4): 333-363. Ricchiute, D.N., 1999. The Effect of Audit Seniors' Decisions on Working Paper Documentation and on Partner's Decisions. Accounting, Organizations and Society (Vol. 24 No. 2): 155-172. De Ruyter, K., and M. Wetzels. 1999. Commitment in Auditor-Client Relationships: Antecedents and Consequences. Accounting, Organizations and Society (Vol. 24 No. 1): 57-76. Radcliffe, V.S. 1998. Efficiency Audit: An Assembly of Rationalities and Programmes. Accounting, Organizations and Society (Vol. 23 No. 4): 377-411. Napier, C.J. 1998. Intersection of Law and Accountancy: Unlimited Auditor Liability in the United Kingdom. Accounting, Organizations and Society (Vol. 23 No. 1): 105-126. Grey, C. 1998. On Being a Professional in a Big Six Firm. Accounting, Organizations and Society (Vol. 23 No. 5/6): 569-587. BDM Experiment
Other
Other
Gietzmann, M.B., and R. Quick. 1998. Capping Auditor Liability: The Archival German Experience. Accounting, Organizations and Society (Vol. 23 No. 1): 81-103. DeZoort, F.T. 1998. An Analysis of Experience Effects on Audit Committee BDM Experiment
Members' Oversight Judgments. Accounting, Organizations and Society (Vol. 23 No. 1): 1-21. Daly, B.A., and D.K. Schuler. 1998. Redefining a Certified Public Accounting Firm. Accounting, Organizations and Society (Vol. 23 No. 5/6): 549-567. Burrows, G., and C. Black. 1998. Profit Sharing in Australian Big 6 Accounting Firms: An Exploratory Study. Accounting, Organizations and Society (Vol. 23 No. 5/6): 517-530. Brozovsky, J.A., and F.M. Richardson. 1998. The Effects of Information Availability on the Benefits Accrued from Enhancing Audit-Firm Reputation. Accounting, Organizations and Society (Vol. 23 No. 8): 767-779. Sweeney, J.T., and R.W. Roberts. 1997. Cognitive Moral Development and Auditor Independence. Accounting, Organizations and Society (Vol. 22 No. 3/4): 337-353. Salterio, S., and L. Koonce. 1997. The Persuasiveness of Audit Evidence: The Case of Accounting Policy Decisions. Accounting, Organizations and Society (Vol. 22 No. 6): 573-588. Rich, J.S., I. Solomon, and K.T. Trotman. 1997. The Audit Review Process: A Characterization From the Persuasion Perspective. Accounting, Organizations and Society (Vol. 22 No. 5): 481-505. Power, M. 1997. Expertise and the Construction of Relevance: Accountants and Environmental Audit. Accounting, Organizations and Society (Vol. 22 No. 2): 123-146. Hull, R.P., and P.H. Umansky. 1997. An Examination of Gender Stereotyping as an Explanation for Vertical Job Segregation in Public Accounting. Accounting, Organizations and Society (Vol. 22 No. 6): 507-529. Other
Questionnaire Survey Experimental Economics
BDM Experiment
BDM Experiment
Other
Other
BDM Experiment
Bonner, S.E., R. Libby, and W. Nelson. 1997. Audit Category Knowledge as BDM Experiment a Precondition to Learning From Experience. Accounting, Organizations and Society (Vol. 22 No. 5): 387-410. Bamber, E.M., R.J. Ramsay, and R.M. Tubbs. 1997. An Examination of the Descriptive Validity of the Belief-Adjustment Model and Alternative Attitudes to Evidence in Auditing. Accounting, Organizations and Society (Vol. 22 No. 3/4): 249-268. Asare, S.K., and A. Wright. 1997. Hypothesis Revision Strategies in Conducting Analytical Procedures. Accounting, Organizations and Society (Vol. 22 No. 8): 737-756. Tsui, J.S., and F.A. Gul. 1996. Auditors Behavior in an Audit Conflict Situation: A Research Note on the Role of Locus of Control and Ethical BDM Experiment
BDM Experiment
BDM Experiment
Reasoning. Accounting, Organizations and Society (Vol. 21 No. 1): 41-51. Simnett, R. 1996. The Effect of Information Selection, Information Processing and Task Complexity on Predictive Accuracy of Auditors. Accounting, Organizations and Society (Vol. 21 No. 7/8): 699-719. Salterio, S. 1996. The Effects of Precedents and Client Position on Auditors Financial Accounting Policy Judgement. Accounting, Organizations and Society (Vol. 21 No. 5): 467-486. Power, M. 1996. Making Things Auditable. Accounting, Organizations and Society (Vol. 21 No. 2/3): 289-315. McKinley, W., L.A. Poneman, and A.G. Schick. 1996. Auditors Perceptions of Client Firms: The Stigma of Decline and the Stigma of Growth. Accounting, Organizations and Society (Vol. 21 No. 2/3): 193-213. BDM Experiment
BDM Experiment/ Archival Other Archival
Fogarty, T.J. 1996. The Imagery and Reality of Peer Review in the U.S.: Insights From Institutional Theory. Accounting, Organizations and Society (Vol. 21 No. 2/3): 243-267. Fischer, M.J. 1996. Real-izing The Benefits of New Technologies as a Source of Audit Evidence: An Interpretive Field Study. Accounting, Organizations and Society (Vol. 21 No. 2/3): 219-242. Choo, F. 1996. Auditors Knowledge Content and Judgement Performance: A Cognitive Script Approach. Accounting, Organizations and Society (Vol. 21 No. 4): 339-359. Windsor, C.A., and N.M. Ashkanasy. 1995. The Effect of Client Management Bargaining Power, Moral Reasoning Development, and Belief in a Just World on Auditor Independence. Accounting, Organizations and Society (Vol. 20 No. 7/8): 701-720. Ismail, Z., and K.T. Trotman. 1995. The Impact of the Review Process in Hypothesis Generation Tasks. Accounting, Organizations and Society (Vol. 20 No. 5): 345-357. Maupin, R.J., and C.R. Lehman. 1994. Talking Heads: Stereotypes, Status, Sex-Roles and Satisfaction of Female and Male Auditors. Accounting, Organizations and Society (Vol. 19 No. 4/5): 427-437.
Other
Other
Other
BDM Experiment
BDM Experiment
Archival
Libby, R., and H. Tan. 1994. Modeling the Determinants of Audit Expertise. Accounting, Organizations and Society (Vol. 19 No. 8): 701-716. Francis, J.R. 1994. Auditing, Hermeneutics, and Subjectivity. Accounting, Organizations and Society (Vol. 19 No. 3): 235-269. Carpenter, B.W., M.W. Dirsmith, and P.P. Gupta. 1994. Materiality Judgements and Audit Firm Culture: Social-Behavioral and Political Perspectives. Accounting, Organizations and Society (Vol. 19 No. 4/5): 355-380. Bonner, S.E. 1994. A Model of the Effects of Audit Task Complexity. Accounting, Organizations and Society (Vol. 19 No. 3): 213-234. Pentland, B.T. 1993. Getting Comfortable with the Numbers: Auditing and the Micro-Production of Macro-Order. Accounting, Organizations and Society (Vol. 18 No. 7/8): 605-620. Libby, R., and K.T. Trotman. 1993. The Review Process as a Control for Differential Recall of Evidence in Auditor Judgments. Accounting, Organizations and Society (Vol. 18 No. 6): 559. Johnson, P.E., S. Grazioli and K. Jamal. 1993. Fraud Detection: Intentionality and Deception in Cognition. Accounting, Organizations and Society (Vol. 18 No. 5): 467. Gibbins, M., and K. Jamal. 1993. Problem-Centred Research and Knowledge-Based Theory in the Professional Accounting Setting. Accounting, Organizations and Society (Vol. 18 No. 5): 451-466. Libby, R., and J. Luft. 1993. Determinants of Judgment Performance in Accounting Settings: Ability, Knowledge, Motivation, and Environment. Accounting, Organizations and Society (Vol. 18 No. 5) 425-450. Hogarth, R.M. 1993. Accounting for Decisions and Decisions for Accounting. Accounting, Organizations and Society (Vol. 18 No. 5): 407-424. Peters, J.M. 1993. Decision Making, Cognitive Science and Accounting: An Overview of the Intersection. Accounting, Organizations and Society (Vol. 18 No. 5): 383-406. Carpenter, B., and M. Dirsmith. 1993. Sampling and the Abstraction of Knowledge in the Auditing Profession: An Extended Institutional Theory Perspective. Accounting, Organizations and Society (Vol. 18 No. 1): 41-64. Holt, D.L., and P.C. Morrow. 1992. Risk Assessment Judgments of Auditors and Bank Lenders: A Comparative Analysis of Conformance to Bayes Theorem. Accounting, Organizations and Society (Vol. 17 No. 6): 549-560. Johnson, O. 1992. Business Judgment v. Audit Judgment: Why the Legal Distinction? Accounting, Organizations and Society (Vol. 17 No. 3/4):
BDM Experiment Other Other
Other Other
BDM Experiment
Other
Other
Other
Other
Other
Other
BDM Experiment
Other
205-222. Reimers, J.L., and S.A. Butler. 1992. The Effect of Outcome Knowledge on Auditors Judgmental Evaluations. Accounting, Organizations and Society (Vol. 17 No. 2): 185. Pei, B.K.W., S.A. Reed and B.S. Koch. 1992. Auditor Belief Revisions in a Performance Auditing Setting: An Application of the Belief-Adjustment Model. Accounting, Organizations and Society (Vol. 17 No. 2): 169-184. Power, M.K. 1992. From Common Sense to Expertise: Reflections on the Prehistory of Audit Sampling. Accounting, Organizations and Society (Vol. 17 No. 1): 37-62. Dirsmith, M.W., and M.E. Haskins. 1991. Inherent Risk Assessment and Audit Firm Technology: A Contrast in World Theories. Accounting, Organizations and Society (Vol. 16 No. 1): 61-92. Wong-on-Wing, B., J.H. Reneau and S.G. West. 1989. Auditors Perception of Management: Determinants and Consequences. Accounting, Organizations and Society (Vol. 14 No. 5/6): 577-590. Trotman, K.T., and J. Sng. 1989. The Effect of Hypothesis Framing, Prior Expectations and Cue Diagnosticity on Auditors Information Choice. Accounting, Organizations and Society (Vol. 14 No. 5/6): 565-576. Kaplan, S.E., and P.M.J. Reckers. 1989. An Examination of Information Search During Initial Audit Planning. Accounting, Organizations and Society (Vol. 14 No. 5/6): 539-550. Choo, F. 1989. Cognitive Scripts in Auditing and Accounting Behavior. Accounting, Organizations and Society (Vol. 14 No. 5/6): 481-494. Butt, J.L., and T.L. Campbell. 1989. The Effects of Information Order and Hypothesis-Testing Strategies on Auditors Judgments. Accounting, Organizations and Society (Vol. 14 No. 5/6): 471-480. Peters, J.M., B.L Lewis and V. Dhar. 1989. Assessing Inherent Risk During Audit Planning: The Development of a Knowledge Based Model. Accounting, Organizations and Society (Vol. 14 No. 4): 359. Keasey, K., and R. Watson. 1989. Consensus and Accuracy in Accounting Studies of Decision-Making: A Note on a New Measure of Consensus. Accounting, Organizations and Society (Vol. 14 No. 4): 337-346. Harrell, A., M Taylor and E. Chewning. 1989. An Examination of Managements Ability to Bias the Professional Objectivity of Internal Auditors. Accounting, Organizations and Society (Vol. 14 No. 3): 259-270. Waller, W.S., and W.L. Felix, Jr. 1989. Auditors Casual Judgments: Effects of Forward vs Backward Inference on Information Processing. Accounting, BDM Experiment
BDM Experiment
Other
Other
BDM Experiment
BDM Experiment
BDM Experiment
Other BDM Experiment
BDM Experiment
BDM Experiment
Organizations and Society (Vol. 14 No. 1/2): 179. Shanteau, J. 1989. Cognitive Heuristics and Biases in Behavioral Auditing: Review, Comments and Observations. Accounting, Organizations and Society (Vol. 14 No. 1/2): 165-178. Pincus, K.V. 1989. The Efficacy of a Red Flags Questionnaire for Assessing the Possibility of Fraud. Accounting, Organizations and Society (Vol. 14 No. 1/2): 153-164. Klersey, G.F., and T.J. Mock. 1989. Verbal Protocol Research in Auditing. Accounting, Organizations and Society (Vol. 14 No. 1/2): 133-152. Bedard, J. 1989. Expertise in Auditing: Myth or Reality. Accounting, Organizations and Society (Vol. 14 No. 1/2): 113-132. Beach, L.R., and J.R. Frederickson. 1989. Image Theory: An Alternative Description of Audit Decisions. Accounting, Organizations and Society (Vol. 14 No. 1/2): 101-112. Wright, A. 1988. The Impact of Prior Working Papers on Auditor Evidential Planning Judgments. Accounting, Organizations and Society (Vol. 13 No. 6): 595-606. Williams, D.D., and M.W. Dirsmith. 1988. The Effects of Audit Technology on Auditor Efficiency: Auditing and the Timeliness of Client Earnings Announcements. Accounting, Organizations and Society (Vol. 13 No. 5): 487-512. Colbert, J.L. 1988. Inherent Risk: An Investigation of Auditors Judgments. Accounting, Organizations and Society (Vol. 13 No. 2): 111-122. Holt, D.L. 1987. Auditors and Base Rates Revisited. Accounting, Organizations and Society (Vol. 12 No. 6): 571-578. Shields, M.D., I. Solomon and W.S. Waller. 1987. Effects of Alternative Sample Space Representations on the Accuracy of Auditors Uncertainty Judgments. Accounting, Organizations and Society (Vol. 12 No. 4): 375-388. Houghton, K.A. 1987. True and Fair View: An Empirical Study of Connotative Meaning. Accounting, Organizations and Society (Vol. 12 No. 2): 143-152. Blocher, E., R.P. Moffie and R.W. Zmud. 1986. Report Format and Task Complexity: Interaction in Risk Judgments. Accounting, Organizations and Society (Vol. 11 No. 6): 457-470. Snowball, D. 1986. Accounting Laboratory Experiments on Human Judgment: Some Characteristics and Influences. Accounting, Organizations and Society (Vol. 11 No. 1): 47-70. Other
BDM Experiment
Other Other Other
BDM Experiment
Archival
BDM Experiment BDM Experiment BDM Experiment
Other
10
McRoberts, H.A., and J. Hudson. 1985. Auditing Program Evaluations: The Canadian Case. Accounting, Organizations and Society (Vol. 10 No. 4): 493-502. Waller, W.S., and W.L. Felix, Jr. 1984. The Auditor and Learning from Experience: Some Conjectures. Accounting, Organizations and Society (Vol. 9 No. 3/4): 383-408. Birnberg, J.G., and M.D. Shields. 1984. The Role of Attention and Memory in Accounting Decisions. Accounting, Organizations and Society (Vol. 9 No. 3/4): 365-382. Nanni, A.J., Jr. 1984. An Exploration of the Mediating Effects of Auditor Experience and Position in Internal Accounting Control Evaluation. Accounting, Organizations and Society (Vol. 9 No. 2): 149-164. Ferris, K.R., and D.F. Larcker. 1983. Explantory Variables of Auditor Performance in a Large Public Accounting Firm. Accounting, Organizations and Society (Vol. 8 No. 1): 1-12. Pratt, J., and J. Jiambalvo. 1982. Determinants of Leader Behavior in an Audit Environment. Accounting, Organizations and Society (Vol. 7 No. 4): 369-380. Dykxhoorn, H.J., and K.E. Sinning. 1982. Perceptions of Auditor Independence: Its Perceived Effect on the Loan and Investment Decisions of German Financial Statement Users. Accounting, Organizations and Society (Vol. 7 No. 4): 337-348. Libby, R., and B.L Lewis. 1982. Human Information Processing Research in Accounting: The State of the Art in 1982. Accounting, Organizations and Society (Vol. 7 No. 3): 231-286. Solomon, I., J.L. Krogstad, M.B. Romney and L.A .Tomassini. 1982. Auditors Prior Probability Distributions for Account Balances. Accounting, Organizations and Society (Vol. 7 No. 1): 27-42. Pratt, J., and J Jiambalvo. 1981. Relationships Between Leader Behaviors and Audit Team Performance. Accounting, Organizations and Society (Vol. 6 No. 2): 133-142. Brooks, L.J., Jr. 1980. An Attitude Survey Appropach to the Social Audit: The Southam Press Experience. Accounting, Organizations and Society (Vol. 5 No. 3): 341-356. Firth, M. 1979. Consensus Views and Judgment Models in Materiality Decisions. Accounting, Organizations and Society (Vol. 4 No. 4): 283-296. Uecker, W.C., and W.R. Kinney, Jr. 1977. Judgmental Evaluation of Sample Results: A Study of the Type and Severity of Errors Made By Practising CPAs. Accounting, Organizations and Society (Vol. 2 No. 3): 269.
Other
Other
Other
BDM Experiment
Questionnaire Survey Questionnaire Survey BDM Experiment
Other
BDM Experiment
Questionnaire Survey Questionnaire Survey BDM Experiment BDM Experiment
11
Libby, R., and B.L. Lewis. 1977. Human Information Processing Research in Accounting: the State of the Art. Accounting, Organizations and Society (Vol. 2 No. 3): 245-268. Lavin, D. 1977. Some Effects of the Perceived Independence of the Auditor. Accounting, Organizations and Society (Vol. 2 No. 3): 237-244. Wilcox, K.A., and C.H. Smith. 1977. Role Discrepancies and the Auditor Client Relationship. Accounting, Organizations and Society (Vol. 2 No. 1): 81 Uecker, W.C. 1977. An Inquiry into the Need for Currently Feasible Extensions of the Attest Function in Corporate Annual Reports. Accounting, Organizations and Society (Vol. 2 No. 1): 47-58
Other
BDM Experiment Questionnaire Survey Other
12
Auditing: A Journal of Practice & Theory
13
Bedard, J.C. D.R. Deis, M.B. Curtis, and J.G. Jenkins. 2008. Risk Monitoring and Control in Audit Firms: A Research Synthesis. Auditing:
A Journal of Practice & Theory (May): A
Other
187-218.
Krishnan, J., D. Rama, and Y. Zhang. 2008. Costs to Comply with SOX Section 404. Auditing:
Archival BDM Experiment
Journal of Practice & Theory (May): 169-186

Payne, E.A., and R.J. Ramsay. 2008. Audit Documentation Methods: A Path Model of Cognitive Processing, Memory, and Performance.
Auditing: A Journal of Practice & Theory
(May): 151-168
Coram, P., A. Glavovic, J. Ng, and D.R. Woodliff. 2008. The Moral Intensity of Reduced Audit Quality Acts. Auditing:
A Journal of Practice & Theory (May): 127-149 A Journal of Practice & Theory (May): 105-
Hoitash,R., U. Hoitash, and J.C. Bedard. 2008. Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act. Auditing:
126
DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2008. Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgements. Auditing:
A Journal of
BDM Experiment
Practice & Theory (May): 85-104

Kaplan, S.E., E.F. ODonnell, and B.M. Arel. 2008. The Influence of Auditor Experience on the Persuasiveness of Information Provided by Management. Auditing:
A Journal of Practice
BDM Experiment
& Theory (May): 67-83

Deumes, R., and W.R. Knechel. 2008. Economic Incentives for Voluntary Reporting and Internal Risk Management and Control Systems. Auditing:
A Journal of Practice & Theory
Archival
(May): 35-66
Ettredge, M.L., L.Sun, P.Lee, and A. A. Anandarajan. 2008. Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels. 2008. Auditing:
A Journal of Practice &
Archival
Theory (May):1-33
Epps, K.K., and W.F. Jr. Messier. 2007. Engagement Quality Reviews: A Comparison of Audit Firm Practices.
Auditing: A Journal of Practice & Theory (November) 167-181 Auditing: A Journal of Practice &
Basioudis, I.G., and J.R. Francis. 2007. Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom.
Theory (November): 143-166

Gul, F.A., B.L. Jaggi, and G.V. Krishnan. 2007. Auditor Independence: Evidence on the Joint Effects of Audit Tenure and Nonaudit Fees. Auditing:
Archival
(November): 117-142
Kealey, B.T., H.Y. Lee, and M.T. Stein. 2007. The Association Between Audit-Firm Tenure and Audit Fees Paid to Successor Auditors: Evidence from Arthur Anderson.
Auditing: A Journal of
Archival
Practice & Theory (November): 95-116

Moroney, R. 2007. Does Industry Expertise Improve the Efficiency of Audit Judgement?
Auditing: A Journal of Practice & Theory (November): 69-94
BDM Experiment
14
Hay, D.C., R.F. Baskerville, and T.H. Qiu. 2007. The Association Between Partnership Financial Integration and Risky Audit Client Portfolios. Auditing:
Other
Theory (November): 57-68

Kwon, S.Y., C.Y. Lim, P.M-S. Tan. 2007. Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization. Auditing:
A Journal of Practice & Theory (November):
Archival
25-55
Bamber, E.M., and V.M. Iyer. 2007. Auditors Identification with their Clients and its Effect on Auditors Objectivity. Auditing:
A Journal of Practice & Theory (November):
1-24
Huang, H-W., L-L. Liu, K. Raghunandan, and D.V. Rama. 2007. Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence.
Practice & Theory (May): 147-158

Huang, H-W., S. Mishra, and K. Raghunandan. 2007. Types of Nonaudit Fees and Financial Reporting Quality. Auditing:
A Journal of Practice & Theory (May): 133-145
Archival
Knechel, W.R., and A. Vanstraelen. 2007. The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern.
Auditing: A Journal of Practice & Theory (May):
Archival
113-131
Cohen, J. R., G.Krishnamoorthy, and A.M. Wright. The Impact of Roles of the Board on Auditors Risk Assessment and Program Planning Decisions.
Auditing: A Journal of Practice &
BDM Experiment
Theory (May):91-112
Ng, T.B-P. 2007. Auditors Decision on Audit Differences that Affect Significant Earnings Thresholds.
Auditing: A Journal of Practice & Theory. (May): 71-89 Auditing: A
BDM Experiment Archival Archival
Tate, S. 2007. Auditor Change and Auditor Choice in Nonprofit Organizations.
Journal of Practice & Theory (May): 47-70

Knechel, R.W., V. Naiker, and G. Pacheco. 2007. Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches.
Auditing: A Journal of Practice
& Theory (May): 19-45

McDaniel, L.S., and L.E. Simmons. 2007. Auditors Assessment and Incorporation of Expectation Precision in Evidential Analytical Procedures.
BDM Experiment
Theory (May): 1-18

Reinstein, A., B.P. Green, and C.L. Miller. 2006. Evidence of Perceived Quality of Plain-Paper Statements.
Auditing: A Journal of Practice & Theory (November): 85-94
Hoitash, R., A. Kogan, and M.A. Vasarhelyi. 2006. Peer-Based Approach for Analytical Procedures.
Auditing: A Journal of Practice & Theory. (November): 53-84

Asthana, S., and J. Krishnan. 2006. Factors Associated with the Early Adoption of the SECs Revised Auditor Fee Disclosure Rule. Auditing:
Archival
(November): 41-51
15
Bronson, S.N., J.V., Carcello, and Raghunandan, K. 2006. Firm Characteristics and Voluntary Management Reports on Internal Control. Auditing:
Archival
(November): 25-39
Ettredge, M.L, C. Li, and Sun, L. 2006. The Impact of SOX Section 404 Internal Control Assessment on Audit Delay in the SOX Era. Auditing:
Archival
(November): 1-23
Higgs, J.L., and T.R. Skantz. 2006. Audit and Nonaudit Fees and the Market's Reaction to Earnings Announcements. Auditing:
A Journal of Practice & Theory (May): 1-26.
Archival
Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein. 2006, An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs.
Auditing: A
Archival
Journal of Practice & Theory (May): 27-48.

Cairney, T.D. 2006. Homogenous Industries and Auditor Specialization: An Indication of Production Economies. Auditing: 67.
A Journal of Practice & Theory (May): 49-
Archival
Faveri-Marchesi, M. 2006. "Order Effects" Revisited:The Importance of Chronology. Auditing:
A Journal of Practice & Theory (May): 69-83. A Journal of Practice & Theory
BDM Experiment Archival
Abbott, L.J., S. Parker, and G.F. Peters. 2006. Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses. Auditing: (May): 85-98.
Raghunandan, K, and D.V. Rama. 2006. SOX Section 404 Material Weakness Disclosures and Audit Fees. Auditing:
A Journal of Practice & Theory (May): 99-114. Auditing: A
Archival Archival
Mishra, S., K. Raghunandan, and D.V. Rama. 2005. Do Investors' Perceptions Vary with Types of Nonaudit Fees? Evidence from Auditor Ratification Voting.
Journal of Practice & Theory (Nov): 9-25.

Jensen, K.L., and J.L. Payne. 2005. Audit Procurement: Managing Audit Quality and Audit Fees in Response to Agency Costs. Auditing: 27-48.
A Journal of Practice & Theory (Nov):
Archival
Kizirian, T.G., B.W. Mayhew, and L.D. Sneathen, Jr. 2005. The Impact of Management Integrity on Audit Planning and Evidence.
Archival
Theory (Nov): 49-67.

Allen, R.D., and R.J. Elder. 2005. A Longitudinal Investigation of Auditor Error Projection Decisions. Auditing:
A Journal of Practice & Theory (Nov): 69-84. A Journal of Practice & Theory (Nov): 85-110. Auditing: A Journal of Practice & Theory
Archival Questionnaire Survey Archival
Fargher, N.L., D. Mayorga, and K.T. Trotman. 2005. A Field-Based Analysis of Audit Workpaper Review. Auditing:
Krishnan, J., H. Sami, and Y. Zhang. Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence? (Nov): 111-135.
Jensen, K.L., and J.L. Payne. 2005. The Introduction of Price Competition in a Municipal Audit Market. Auditing:
A Journal of Practice & Theory (Nov): 137-152.
Archival
16
Messier, Jr., W.F., M-B. Nonna, and A. Eilifsen. 2005. A Review and Integration of Empirical Research on Materiality: Two Decades Later.
Other
Theory (Nov): 153-187. DeFond, M.L., and J.R. Francis. 2005. Audit Research after SarbanesOxley Auditing: A Journal of Practice & Theory (May Supplement): 5-30. Carcello, J.V. 2005. DISCUSSION OF Audit Research after SarbanesOxley. Auditing: A Journal of Practice & Theory (May Supplement): 31-40. Nelson, M., and H-T. Tan. 2005. Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective. Auditing: A Journal of Practice & Theory (May Supplement): 4172.
Other
Other
Other
Trotman, K.T. 2005. DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective. Auditing: A Journal of Practice & Theory (May Supplement): 7388.
Other
Kinney Jr., W.R. 2005. Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond? Auditing: A Journal of Practice & Theory (May Supplement): 89-110. Simunic, D.A. 2005. DISCUSSION OF Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond? Auditing: A Journal of Practice & Theory (May Supplement): 111-114.
Other
Other
Krishnan, J., and Y. Zhang. 2005. Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report. Auditing: A Journal of Practice & Theory (May Supplement): 139-144. Stone, Mary S. 2005. DISCUSSION OF Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report. Auditing: A Journal of Practice & Theory (May Supplement): 139-144. Francis, J.R., and D. Wang. 2005. Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency. Auditing: A Journal of Practice & Theory (May
Supplement): 145-160.
Archival
Other
Archival
Mayhew, B.W. 2005. DISCUSSION OF Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency. Auditing: A Journal of Practice & Theory (May
Supplement): 161-170.
Other
17
Gibbins, M., S.A. McCracken, and S.E. Salterio. 2005. Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls.
Auditing: A
Journal of Practice & Theory (May Supplement): 171-193.

Johnstone, K.M. 2005. DISCUSSION OF Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls. Auditing:
Theory (May Supplement): 195-196.

Glover, S.M., D.F. Prawitt, and T.J. Wilks. 2005. Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision.
BDM Experiment
Practice & Theory (May Supplement): 197-220.

McDaniel, L. 2005. DISCUSSION OF Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision.
Auditing: A Journal of Practice
Other
& Theory (May Supplement): 221-228.

Glover, S.M., D.F. Prawitt, and T.J. Wilks. 2005. REPLY TO DISCUSSION OF Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision. Auditing:
Other
A Journal of Practice & Theory (May Supplement): 229-232. Archival
Mishra, S., K. Raghunandan, and D.V. Rama. 2005. Do Investors' Perceptions Vary with Types of Nonaudit Fees? Evidence from Auditor Ratification Voting. Auditing:
A Journal of
Practice & Theory (May): 9-25.

Jensen, K.L., and J.L. Payne. 2005. Audit Procurement: Managing Audit Quality and Audit Fees in Response to Agency Costs. Auditing:
A Journal of Practice & Theory (May): 27-48. A Journal of Practice & Theory (May): 49-
Archival Archival
Kizirian, T.G., B.W. Mayhew, and L.D. Sneathen, Jr. 2005. The Impact of Management Integrity on Audit Planning and Evidence. Auditing: 67.
Allen, R.D., and R.J. Elder. 2005. A Longitudinal Investigation of Auditor Error Projection Decisions.
Auditing: A Journal of Practice & Theory (May): 69-84.

Fargher, N.L., D. Mayorga, and K.T. Trotman. 2005. A Field-Based Analysis of Audit Workpaper Review. Auditing:
Archival Questionnaire Survey Archival
A Journal of Practice & Theory (May): 85-110. A Journal of Practice & Theory
Krishnan, J., H. Sami, and Y. Zhang. Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence? Auditing: (May): 111-135.
Jensen, K.L., and J.L. Payne. 2005. The Introduction of Price Competition in a Municipal Audit Market. Auditing:
A Journal of Practice & Theory (May): 137-152. A Journal of Practice &
Archival Other
Messier, Jr., W.F., N. Martinov-Bennie, and A. Eilifsen. 2005. A Review and Integration of Empirical Research on Materiality: Two Decades Later. Auditing:
Theory (May): 153-187.

Hackenbrack, K.E., and C.E. Hogan. 2005. Client Retention and Engagement-Level Pricing.

Geiger, M.A., K. Raghunandan, and D.V. Rama. 2005. Recent Changes in the Association between Bankruptcies and Prior Audit Opinions. Auditing: (May): 21-35.
Archival Archival
18
Houston, R.W., M.F. Peters, and J.H. Pratt. 2005. Nonlitigation Risk and Pricing Audit Services.

Gillett, P.R., and N. Uddin, 2005. CFO Intentions of Fraudulent Financial Reporting. Auditing:
BDM Experiment A Questionnaire Survey Other
Journal of Practice & Theory (May): 55-75.

Cleary, R., and J.C. Thibodeau. 2005. Applying Digital Analysis Using Benford's Law to Detect Fraud: The Dangers of Type I Errors. Auditing: 81.
A Journal of Practice & Theory (May): 77-
Bdard, J., S.M. Chtourou, and L. Courteau. 2004. The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management. Auditing:
A Journal of
Archival
Practice & Theory (September): 15-37.

Hay, D., and D. Davis. 2004. The Voluntary Choice of an Auditor of Any Level of Quality.
Auditing: A Journal of Practice & Theory (September): 39-55.

Carcello, J.V. and A.L. Nagy. 2004. Audit Firm Tenure and Fraudulent Financial Reporting.
Archival Archival BDM Experiment

Ballou, B., C.E. Earley, and J.S. Rich. 2004. The Impact of Strategic-Positioning Information on Auditor Judgments about Business-Process Performance. Auditing:
& Theory (September): 73-90.

Brandon, D.M., A.D. Crabtree, and J.J. Maher. 2004. Nonaudit Fees, Auditor Independence, and Bond Ratings. Auditing:
A Journal of Practice & Theory (September): 91-105. A Journal of Practice & Theory (September): 107-119. A Journal of
Archival Archival Archival
Sharma, V.D. 2004. Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia. Auditing:
Citron, D.B., and R.J. Taffler. 2004. The Comparative Impact of an Audit Report Standard and an Audit Going-Concern Standard on Going-Concern Disclosure Rates. Auditing:

Lee, H.Y., V. Mande, and R. Ortman. 2004. The Effect of Audit Committee and Board of Director Independence on Auditor Resignation. Auditing: (September): 133-148.
Archival
Ahlawat, S.S., and J.D. Lowe. 2004. An Examination of Internal Auditor Objectivity: In-House versus Outsourcing. Auditing:
A Journal of Practice & Theory (September): 149-160. A Journal of A
BDM Experiment BDM Experiment
Coram, P., J. Ng, and D.R. Woodliff. 2004. The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure. Auditing:

Neal, T.L.; and R.R. Riley, Jr. 2004. Auditor Industry Specialist Research Design. Auditing:
Journal of Practice & Theory (September): 171-179.

Anderson, U., K. Kadous, and L. Koonce. 2004. The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management-Provided Information. Auditing:
Journal of Practice & Theory (March): 11-27.

Reynolds, J.K., D.R. Deis, Jr., and J.R. Francis. 2004. Professional Service Fees and Auditor Objectivity. Auditing:
A Journal of Practice & Theory (March): 29-52.
Archival
19
Muzatko, S.R., K.M. Johnstone, B.W. Mayhew, and L.E. Rittenberg. 2004. An Empirical Investigation of IPO Underpricing and the Change to the LLP Organization of Audit Firms. Auditing:
Archival

Abbott, L.J., S. Parker, G.F. Peters. 2004. Audit Committee Characteristics and Restatements.
Auditing: A Journal of Practice & Theory (March): 69-87.

O'Reilly, D.M., R.A. Leitch, and D.H. Wedell. 2004. The Effects of Immediate Context on Auditors' Judgments of Loan Quality. Auditing: 105.
A Journal of Practice & Theory (March): 89-
Sankaraguruswamy, S., and J.S. Whisenant. 2004. An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons. Auditing: (March): 107-121.
Archival
Casterella, J.R.; J.R. Francis, B.L. Lewis, and P.L. Walker. 2004. Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing. Auditing:
Archival
Theory (March): 123-140.

Murthy, U.S., and D.S. Kerr. 2004. Comparing Audit Team Effectiveness via Alternative Modes of Computer-Mediated Communication. Auditing: (March): 141-152.
BDM Experiment
Gendron, Y., J. Bdard, and M. Gosselin. 2004 Getting Inside the Black Box: A Field Study of Practices in "Effective" Audit Committees. Auditing: (March): 153-171.
Other
Abbott, L.J.; S. Parker, G.F. Peters, and K. Raghunandan. 2003. The Association between Audit Committee Characteristics and Audit Fees. Auditing: (September): 17-32.
Archival
Mayhew, B.W., and M.S. Wilkins. 2003. Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public. Auditing:
A Journal of
Archival

Geiger, M.A., and D.V. Rama. 2003. Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies. Auditing:
A Journal of Practice & Theory (September): 53-69.
Archival Archival Archival Archival
Balsam, S., J. Krishnan, and J.S. Yang. 2003.Auditor Industry Specialization and Earnings Quality.

Jensen, K.L., and J.L. Payne. 2003. Management Trade-Offs of Internal Control and External Auditor Expertise. Auditing:
A Journal of Practice & Theory (September): 99-119. A Journal of Practice & Theory
Haw, I.-M.G., K. Park, D. Qi, and W. Wu. 2003. Audit Qualification and Timing of Earnings Announcements: Evidence from China. Auditing: (September): 121-146.
Leitch, R.A., and Y. Chen. 2003. The Effectiveness of Expectation Models in Recognizing Error Patterns and Generating and Eliminating Hypotheses While Conducting Analytical Procedures.
Archival

Hasan, M., P.J. Roebuck, and R. Simnett. 2003. An Investigation of Alternative Report Formats for Communicating Moderate Levels of Assurance. Auditing:
Theory (September): 171-187.
20
DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2003. Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective. Auditing:
A Journal of
BDM Experiment

Chang, C.J.; N.-C. R. Hwang. 2003. The Impact of Retention Incentives and Client Business Risks on Auditors' Decisions Involving Aggressive Reporting Practices. Auditing:
A Journal of
BDM Experiment

Green, W.J., and K.T. Trotman. 2003. An Examination of Different Performance Outcomes in an Analytical Procedures Task. Auditing: 219-235.
A Journal of Practice & Theory (September):
BDM Experiment
Glover, S.M., D.F. Prawitt, J.J. Schultz Jr., and M.F. Zimbelman. 2003. A Test of Changes in Auditors' Fraud-Related Planning Judgments since the Issuance of SAS No. 82. Auditing:
A Journal of
BDM Experiment

Raghunandan, K., and D.V. Rama. 2003. Audit Committee Composition and Shareholder Actions: Evidence from Voting on Auditor Ratification. Auditing:
Archival

O'Donnell, E., and J.J. Schultz Jr. 2003. The Influence of Business-Process-Focused Audit Support Software on Analytical Procedures Judgments. Auditing:
Other

Chan, K.H., K.Z. Lin, and P. Lai Lan Mo. 2003. An Empirical Study on the Impact of Culture on Audit-Detected Accounting Errors. Auditing: (September): 281-295.
Archival
Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein. 2003. Factors Affecting Auditors' Assessments of Planning Materiality. Auditing: (September): 297-307.
Archival
Moreno, K., and S. Bhattacharjee. 2003. The Impact of Pressure from Potential Client Business Opportunities on the Judgments of Auditors across Professional Ranks. Auditing:
A Journal
BDM Experiment
of Practice & Theory (March): 13-28.

Ayers, S., and S.E. Kaplan. 2003. Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients. Auditing:
A Journal of Practice & Theory (March): 29-46. A
BDM Experiment BDM Experiment Questionnaire Survey Archival
Thibodeau, J.C. 2003. The Development and Transferability of Task Knowledge. Auditing:

Almer, E.D., J.R. Cohen, and L.E. Single. 2003. Factors Affecting the Choice to Participate in Flexible Work Arrangements. Auditing:
A Journal of Practice & Theory (March): 69-92. A A
Lee, H.Y., and V. Mande. 2003. The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-Big 6 Auditors. Auditing:

Krishnan, G.V. 2003. Audit Quality and the Pricing of Discretionary Accruals. Auditing:

Lindberg, D.L., and M.M. Maletta. 2003. An Examination of Memory Conjunction Errors in Multiple Client Audit Environments. Auditing: 142.
A Journal of Practice & Theory (March): 127-
21
Jenkins, J.G., and C.M. Haynes. 2003. The Persuasiveness of Client Preferences: An Investigation of the Impact of Preference Timing and Client Credibility. Auditing:
A Journal of Practice A
BDM Experiment
& Theory (March): 143-154.

Raghunandan, K. 2003. Nonaudit Services and Shareholder Ratification of Auditors. Auditing:
Archival BDM Experiment Archival Other BDM Experiment

McCracken, S.A. 2003. Auditors' Strategies to Protect Their Litigation Reputation: A Research Note.

Whisenant, J.S., S. Sankaraguruswamy, and K. Raghunandan. 2003. Market Reactions to Disclosure of Reportable Events. Auditing:
A Journal of Practice & Theory (March): 181-194. A Journal of Practice & Theory (March): 195-204. A Journal of Practice & Theory
Krogstad, JL., and G. Smith. 2003 Assessing the Influence of Auditing: A Journal of Practice & Theory: 1985-2000. Auditing:
Clarkson, P.M., C. Emby, and V.W-S. Watt. 2002. Debiasing the Outcome Effect: The Role of Instructions in an Audit Litigation Setting. Auditing: (September): 7-20.
Bamber, E.M, and V.M. Venkataraman. 2002. Big 5 Auditors' Professional and Organizational Identification: Consistency or Conflict? Auditing: (September): 21-38.
Bedard, J.C., and L.E. Graham. 2002. The Effects of Decision Aid Orientation on Risk Factor Identification and Audit Test Planning. Auditing: (September): 39-56.
Cushing, B.E., and D.L. Gilbertson. 2002. Strategic Analysis of Securities Litigation against Independent Auditors. Auditing:
A Journal of Practice & Theory (September): 57-80. A Journal of
Analytical BDM Experiment
Tan, H.-T., T.B.-P. Ng, and B.W.-Y. Mak. 2002. The Effects of Task Complexity on Auditors' Performance: The Impact of Accountability and Knowledge. Auditing:

Bell, T.B., J.C. Bedard, K.M. Johnstone, and E.F. Smith. 2002. KRis(sup)SM: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments. Auditing:
A Journal
Other
of Practice & Theory (September): 97-113.

Tuttle, B., M. Coller, and R.D. Plumlee. 2002. The Effect of Misstatements on Decisions of Financial Statement Users: An Experimental Investigation of Auditor Materiality Thresholds. Auditing:
BDM Experiment

Krishnan, J. 2002. The Timing and Information Content of Auditors' Exhibit Letters Relating to Auditor Changes. Auditing:
A Journal of Practice & Theory (March): 29-46. A Journal of Practice
Johnstone, K.M., J.C. Bedard, and S.F. Biggs. 2002. Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives. Auditing:
& Theory (March): 47-66.

Geiger, M.A., and K. Raghunandan. 2002. Auditor Tenure and Audit Reporting Failures. Auditing:

Krogstad, J.L., M.H. Taylor, and M.J. Stock. 2002. An Experimental Investigation of the Efficacy of Lawyers' Letters. Auditing:
22
Krishnamoorthy, G. 2002. A Multistage Approach To External Auditors' Evaluation of the Internal Audit Function. Auditing:
Analytical Other Other Other
Alles, M.G., A. Kogan, and M.A. Vasarhelyi. 2002. Feasibility and Economics of Continuous Assurance. Auditing:
A Journal of Practice & Theory (March): 125-138. A Journal of Practice &
Elliott, R.K. 2002. Twenty-First Century Assurance. Auditing:

Rezaee, Z., A. Sharbatoghlie, R. Elam, and P.L. McMickle. 2002. Continuous Auditing: Building Automated Auditing Capability. Auditing: 147-163.
A Journal of Practice & Theory (March):
Chen, C.J. P., S. Chen, and X. Su. 2001. Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China. Auditing: (September): 9-30.
Archival
DeZoort, F.T., and S.E. Salterio. 2001. The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments.
Auditing: A
BDM Experiment

Mayhew, B.W., J.W. Schatzberg, and G.R. Sevcik. 2001. The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity. Auditing: (September): 49-70.
Experimental Economics Archival
Gul, F.A., and J.S.L. Tsui. 2001. Free Cash Flow, Debt Monitoring, and Audit Pricing: Further Evidence on the Role of Director Equity Ownership. Auditing:

Beaulieu, P.R. 2001. The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees.
Auditing: A Journal of Practice & Theory (September): 85-110. A
BDM Experiment Questionnaire Survey BDM Experiment
Senkow, D.W., M.D. Rennie, R.D. Rennie, and J.W. Wong. 2001. The Audit Retention Decision in the Face of Deregulation: Evidence from Large Private Canadian Corporations. Auditing:

Swanger, S.L., and E.G. Chewning Jr. 2001. The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence. Auditing:
& Theory (September): 115-129.

Behn, B.K., S.E. Kaplan, and K.R. Krumwiede. 2001. Further Evidence on the Auditor's GoingConcern Report: The Influence of Management Plans. Auditing:
Archival

Ettredge, M.L., D.B. Smith, and M.S. Stone. 2001. How Effective Is Joint Public and Private Monitoring? The Case of the AICPA Auditor Change Notification Letter. Auditing:
A Journal
Archival

Kaplan, S.E., and S.M. Whitecotton. 2001. An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment. Auditing:
BDM Experiment

Messier Jr., W.F., S.J. Kachelmeier, and K.L. Jensen. 2001. An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance. Auditing:
A Journal
BDM Experiment
23
Beasley, M.S., and K. Petroni. 2001. Board Independence and Audit-Firm Type. Auditing:
Archival Archival Questionnaire Survey BDM Experiment Other

Menon, K., and D. Williams. 2001. Long-Term Trends in Audit Fees. Auditing:
A Journal of A
Practice & Theory (March): 115-136.

Knechel, W.R., and J.L. Payne. 2001. Additional Evidence on Audit Report Lag. Auditing:

Wright, W.F. 2001. Task Experience as a Predictor of Superior Loan Loss Judgments. Auditing:

Engle, T.J., and J.E. Hunton. 2001. The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances. Auditing:
A Journal of
Practice & Theory (March): 157-168.

Hall, T.W., T.L. Herron, B.J. Pierce, and T.J. Witt. 2001. The Effectiveness of Increasing Sample Size to Mitigate the Influence of Population Characteristics in Haphazard Sampling. Auditing:
BDM Experiment

Geiger, M.A., and K. Raghunandan. 2001. Bankruptcies, Audit Reports, and the Reform Act.

Vafeas, N. 2001. On Audit Committee Appointments. Auditing:
Archival Archival Archival BDM Experiment Archival BDM Experiment

Krishnan, J., and P.C. Schauer. 2000. The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector. Auditing:
A Journal of Practice & Theory (Fall): 9-26.
Glover, S.M., J. Jiambalvo, and J. Kennedy. 2000. Analytical Procedures and Audit-Planning Decisions. Auditing:
Abbott, L.J., and S. Parker. 2000. Auditor Selection and Audit Committee Characteristics.
Auditing: A Journal of Practice & Theory (Fall): 47-66.

Wright, M.E., and R.A. Davidson. 2000. The Effect of Auditor Attestation and Tolerance for Ambiguity on Commercial Lending Decisions. Auditing:
Theory (Fall): 67-82.

Curtis, M.B., and R.E. Viator. 2000. An Investigation of Multidimensional Knowledge Structure and Computer Auditor Performance. Auditing: 104.
A Journal of Practice & Theory (Fall): 83-
BDM Experiment
Dusenbury, R.B., J.L. Reimers, and S.W. Wheeler. 2000. The Audit Risk Model: An Empirical Test for Conditioned Dependencies among Assessed Component Risks. Auditing:
A Journal of
BDM Experiment
Practice & Theory (Fall): 105-118.

Messier Jr., W.F., and L. Austen. 2000. Inherent Risk and Control Risk Assessments: Evidence on the Effect of Pervasive and Specific Risk Factors. Auditing:
BDM Experiment

Cohen, J.R., and D. Hanno. 2000. Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments. Auditing:
A Journal of
BDM Experiment
Practice & Theory (Fall): 133-157.
24
Bamber, E.M., and R.R. Ramsay. 2000. The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers' Confidence. Auditing:
BDM Experiment

Henderson, B.C., and S.E. Kaplan. 2000. An Examination of Audit Report Lag for Banks: A Panel Data Approach. Auditing:
Archival Other BDM Experiment
Winograd, B.N., J.S. Gerson, and B.L. Berlin. 2000. Audit Practices of PricewaterhouseCoopers.
Auditing: A Journal of Practice & Theory (Fall): 175-182.

Johnstone, K.M. 2000. Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation. Auditing:
& Theory (Spring): 1-25.

Cohen, J.R., G. Krishnamoorthy, and A.M Wright. 2000. Evidence on the Effect of Financial and Nonfinancial Trends on Analytical Review. Auditing: (Spring): 27-48.
BDM Experiment
DeFond, M.L., J.R. Francis, and T.J Wong. 2000. Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong. Auditing: (Spring): 49-66.
Archival
Carcello, J.V., D.R. Hermanson, and H.F. Huss. 2000. Going-Concern Opinions: The Effects of Partner Compensation Plans and Client Size. Auditing: (Spring): 67-77.
Archival
Burgstahler, D., S.M. Glover, and J. Jiambalvo. 2000. Error Projection and Uncertainty in the Evaluation of Aggregate Error. Auditing: 79-99.
A Journal of Practice & Theory (Spring):
BDM Experiment
Davis, E.B., S.J. Kennedy, and L.A. Maines. 2000. The Relation between Consensus and Accuracy in Low-to-Moderate Accuracy Tasks: An Auditing Example. Auditing:
A Journal of
BDM Experiment
Practice & Theory (Spring): 101-121

Wright, A.M., and J.C. Bedard. 2000. Decision Processes in Audit Evidential Planning: A Multistage Investigation. Auditing:
A Journal of Practice & Theory (Spring): 123-143. A Journal of Practice & Theory (Spring): 145-155.
Other Analytical Archival Archival BDM Experiment
Gillett, P.R., and R.P. Srivastava. 2000. Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence. Auditing:
Walker, P.L., and J.R. Casterella. 2000. The Role of Auditee Profitability in Pricing New Audit Engagements. Auditing:
A Journal of Practice & Theory (Spring): 157-167. A Journal of Practice & Theory (Spring): 169-184. A Journal of Practice & Theory
Bell, T.B., and J.V. Carcello. 2000. A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting. Auditing:
Lowe, D.J., M.A. Geiger, and K. Pany. 1999. The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing: (Supplement): 7-26.
Rittenberg, L.E. 1999. Discussion of: The Effects of Internal Audit Outsourcing on Perceived External Audit Independence. Auditing:
A Journal of Practice & Theory (Supplement): 27-36. A Journal of Practice & Theory (Supplement): 37-
Other Other
Ditner, C. 1999. Discussion of: The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing: 40.
25
Lowe, D.J., M.A. Geiger, and K. Pany. 1999. Reply: The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing: (Supplement): 41-44.
Other
Arnold Sr., D.F., R.A. Bernardi, and P.E. Neidermeyer. 1999. The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: A Journal of Practice & Theory (Supplement): 45-73.
Thorne, L. 1999. Discussion of: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: (Supplement): 69-74.
Other
Jenkins, B. 1999. Discussion of: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: (Supplement): 75-78.
Other
Arnold Sr., D.F., R.A. Bernardi, and P.E. Neidermeyer. 1999. Reply: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing:
A Journal
Other
of Practice & Theory (Supplement): 79-84.

Shafer, W.E., R.E. Morris, and A.A. Ketchand. 1999. The Effects of Formal Sanctions on Auditor Independence. Auditing:
A Journal of Practice & Theory (Supplement): 85-102.
Questionnaire Survey Other Other Other
Hirst, D.E. 1999. Discussion of: The Effects of Formal Sanctions on Auditor Independence.
Auditing: A Journal of Practice & Theory (Supplement): 103-108.

Esdon, D. 1999. Discussion of: The Effects of Formal Sanctions on Auditor Independence.

Shafer, W.E., R.E. Morris, and A.A. Ketchand. 1999. Reply: The Effects of Formal Sanctions on Auditor Independence. Auditing: 116.
A Journal of Practice & Theory (Supplement): 113-
Gramling, A.A. External Auditors' Reliance on Work Performed by Internal Auditors: The Influence of Fee Pressure on This Reliance Decision. Auditing: (Supplement): 117-141.
BDM Experiment
Salterio, S.E. 1999. Discussion of: External Auditors' Reliance on Work Performed by Internal Auditors: The Influence of Fee Pressure on This Reliance Decision. Auditing:
A Journal of
Other
Practice & Theory (Supplement): 137-142.

McFadgen, D.N. 1999. Discussion of: External Auditors' Reliance on Work Performed by Internal Auditors: The Influence of Fee Pressure on This Reliance Decision. Auditing:
A Journal of
Other
Practice & Theory (Supplement): 143-146.

Boritz, J.E., P. Zhang. 1999. The Auditor's Objectivity under Negligence Liability System.

Smieliauskas, W.J. 1999. Discussion of: The Auditor's Objectivity under Negligence Liability System.
Analytical Other Other

Boritz, J.E., and P. Zhang. 1999. Reply: The Auditor's Objectivity under a Negligence Liability System. Auditing:
A Journal of Practice & Theory (Supplement): 173-175.
26
Rosman, A.J., I. Seol, and S.F. Biggs. 1999. The Effect of Stage Development and Financial Health on Auditor Decision Behavior. Auditing: A Journal of Practice & Theory (Spring): 37-54. Reimers, J.L., and M.G. Fennema. 1999. The Audit Review Process and Sensitivity to Information Source Objectivity. Auditing: A Journal of Practice & Theory (Spring): 117-123. Raghunandan, K., and D.V. Rama. 1999. Auditor Resignations and the Market for Audit Services. Auditing: A Journal of Practice & Theory (Spring): 124-134. Morris, R.E., and J.R. Strawser. 1999. An Examination of the Effect of CPA Firm Type on Bank Regulators' Closure Decisions. Auditing: A Journal of Practice & Theory (Fall): 142-157. Mock, T.J., and A.M. Wright. 1999. Are Audit Program Plans RiskAdjusted?. Auditing: A Journal of Practice & Theory (Spring): 55-74. Krishnamoorthy, G., T.J. Mock, and M.T. Washington. 1999. A Comparative Evaluation of Belief Revison Models in Auditing. Auditing: A Journal of Practice & Theory (Fall): 104-126. Houston, R.W. 1999. The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions. Auditing: A Journal of Practice & Theory (Fall): 70-86. Hogan, C.E., and D.C. Jeter. 1999. Industry Specialization by Auditors. Auditing: A Journal of Practice & Theory (Spring): 1-17. Haynes, C.M. 1999. Auditors' Evaluation of Evidence Obtained Through Management Inquiry: A Cascaded-Inference Approach. Auditing: A Journal of Practice & Theory (Fall): 87-103. Gul, F.A. 1999. Audit Prices, Product Differentiation and Economic Equilibrium. Auditing: A Journal of Practice & Theory (Spring): 90-100. Goodwin, J. 1999. The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgements. Auditing: A Journal of Practice & Theory (Fall): 1-16. Gist, W.E., and R.A. Davidson. 1999. An Exploratory Study of the Influence of Client Factors on Audit Time Budget Variances. Auditing: A Journal of Practice & Theory (Spring): 101-116. Francis, J.R., E.L. Maydew, and H. C. Sparks. 1999. The Role of Big 6 Auditors in the Credible Reporting of Accruals. Auditing: A Journal of Practice & Theory (Fall): 17-34.
BDM Experiment
BDM Experiment
Archival
Archival
BDM Experiment
Archival
Archival
27
Bierstaker, J.L., J.C. Bedard, and S.F. Biggs. 1999. The Role of Problem Representation Shifts on Auditor Decision Processes. Auditing: A Journal of Practice & Theory (Spring): 18-36.
BDM Experiment
Anderson, B.H., and M.J. Maletta. 1999. Primacy Effects and the Role of BDM Experiment Risk in Auditor Belief-Revision Processes. Auditing: A Journal of Practice & Theory (Spring): 75-89. Allen, R., M.S. Beasley, and B. Branson. 1999. Improving (Analytical) Procedures: A Case of Using Disaggregate Multilocation Data Auditing: A Journal of Practice & Theory (Fall): 127-141. Schultz, J.J., and K.L. Hooks. 1998. The Effect of Relationship and Reward on Report of Wrongdoing. Auditing: A Journal of Practice & Theory (Fall): 15-35. Rudolph, H.R., and R.B. Welker. 1998. The Effects of Organizational Structure on Communication within Audit Teams. Auditing: A Journal of Practice & Theory (Fall): 1-14. Newman, D.P., J. Park, and J.R. Smith. 1998. Allocating Internal Audit Resources to Minimize Detection Risk Due to Theft. Auditing: A Journal of Practice & Theory (Spring): 69. King, R.R., and R. Schwartz. 1998. Planning Assurance Services. Auditing: A Journal of Practice & Theory (Supplement): 9-36. Haynes, C.M., J.G. Jenkins, and S.R. Nutt. 1998. The Relationship Between Client Advocacy and Audit Experience: An Exploratory Analysis. Auditing: A Journal of Practice & Theory (Fall): 88-104. Havelka, D., S.G. Sutton, and V. Arnold. 1998. A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance. Auditing: A Journal of Practice & Theory (Supplement): 73-92. Elder, R.J., and R.D. Allen. 1998. An Empirical Investigation of the Auditors Decision to Project Errors. Auditing: A Journal of Practice & Theory (Fall): 71-87. Cullinan, C.P. 1998. Evidence of Non-Big 6 Market Specialization and Pricing power in a Niche Assurance Service Market. Auditing: A Journal of Practice & Theory (Supplement): 47-58. Chewning, E.G., S.W. Wheeler, and K.C. Chan. 1998. Evidence on Auditor and Investor Materiality Thresholds Resulting form Equity-ForDebt Swaps. Auditing: A Journal of Practice & Theory (Spring): 39-53. Other
BDM Experiment
Questionnaire Survey Analytical
Experimental Economics BDM Experiment
Archival
Archival
Archival
28
Bell, T.B., W.R. Knechel, J.L. Payne and J.J. Willingham. 1998. An Empirical Investigation of the Relationship Between the Computerization of Accounting Systems and the Incidence and Size of Audit Differences. Auditing: A Journal of Practice & Theory (Spring): 13-38. Wright, W.F., and J.J. Willingham. 1997. A Computational Model of Loan Loss Judgments. Auditing: A Journal of Practice & Theory (Spring): 99-113. Wells, D.W., and M.L. Loudder. 1997. The Market Effects of Auditor Resignations. Auditing: A Journal of Practice & Theory (Spring): 138. Tucker, R.R., and E.M. Matsumura. 1997. Second-Partner Review: An Experimental Economics Investigation. Auditing: A Journal of Practice & Theory (Spring): 79-99. Rohrbach, K.J. 1997. Sample Size Determination Using the Augmented Variance Estimator. Auditing: A Journal of Practice & Theory (Spring): 124-137. Reckers, P.M.J., S.W. Wheeler, and B. Wong-On-Wing. 1997. A Competitive Examination of Auditor Premature Sign-Offs Using the Direct and the Randomized Response Methods. Auditing: A Journal of Practice & Theory (Spring): 69-78. Marden, R.E., G.L. Holstrum, and S.L. Schneider. 1997. Control Environment Condition and the Interaction Between Control Risk, Account Type and Managements Assertions. Auditing: A Journal of Practice & Theory (Spring): 51-68. Green, B.P., and J.H. Choi. 1997. Assessing the Risk of management Fraud Through neural Network Technology. Auditing: A Journal of Practice & Theory (Spring): 14-29. Eining, M.M., D.R. Jones, and J.K. Loebbecke. 1997. Reliance on Decision Aids: An Examination of Auditors Assessment of Management Fraud. Auditing: A Journal of Practice & Theory (Fall): 119.
Archival
Analytical
Archival Experimental Economics Other
BDM Experiment
Other
BDM Experiment
Dalton, D.R., J.W. Hill and R.J. Ramsay. 1997. Women as Managers and Questionnaire Partners: Context Specific Predictors of Turnover in International Public Survey Accounting Firms. Auditing: A Journal of Practice & Theory (Spring): 29-50. Carcello, J.V., D.R. Hermanson, and H. F. Huss. 1997. The Effect of SAS No. 59: How Treatment of the Transition Period Influences Results. Auditing: A Journal of Practice & Theory (Spring): 114-123. Archival
29
Asare, S.K., and A.M. Wright. 1997. Evaluation of Competing Hypotheses in Auditing. Auditing: A Journal of Practice & Theory (Spring): 1-13. Tuttle, B.M. 1996. Using Base Rate Frequency Perceptions to Diagnose Financial Statement Error Causes. Auditing: A Journal of Practice & Theory (Spring): 104-121. Simunic, D.A., and M.T. Stein. 1996. The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence. Auditing: A Journal of Practice & Theory (Supplement): 119-134. Otley, D.T., and B.J. Pierce. 1996. The Operation of Control Systems in Large Audit Firms. Auditing: A Journal of Practice & Theory (Fall): 6584. ODonnell, E. 1996. Measuring Cognitive Effort During Analytical Review: A Process-Tracing Framework with Experimental Results. Auditing: A Journal of Practice & Theory (Supplement): 100-110. McMullen, D.A. 1996. Audit Committee Performance: An Investigation of the Consequences Associated with Audit Committees. Auditing: A Journal of Practice & Theory (Spring): 87-103. Malone, C.F., and R.W. Roberts. 1996. Factors Associated with the Incidence of Reduced Audit Quality Behaviors. Auditing: A Journal of Practice & Theory (Fall): 49-64. Maletta, M., and A. Wright. 1996. Audit Evidence Planning: An Examination of Industry Error Characteristics. Auditing: A Journal of Practice & Theory (Spring): 71-86. LaSalle, R.E., A. Anandarajan, and A.F. Miller. 1996. Going Concern Uncertainties: Disclaimer of Opinion Versus Unqualified Opinion with Modified Wording. Auditing: A Journal of Practice & Theory (Fall): 2948. Kwon, S.Y. 1996. The Impact of Competition within the Clients Industry on the Auditor Selection Decision. Auditing: A Journal of Practice & Theory (Spring): 53-70. Iyer, V.M., and G.S. Iyer. 1996. Effect of Big 8 Mergers on Audit Fees: Evidence from the United Kingdom. Auditing: A Journal of Practice & Theory (Fall): 123. Grant, J., R. Bricker, and R. Shiptsova. 1996. Audit Quality and Professional Self-Regulation: A Social Dilemma Perspective and Laboratory Investigation. Auditing: A Journal of Practice & Theory (Spring): 142.
BDM Experiment
BDM Experiment
Archival
Archival
Archival
Archival
Experimental Economics
30
Fargher, N.L., and A.A. Gramling. 1996. A New Market for Attestation Services: The Performance Presentation Standards of the Association for Investment Management and Research. Auditing: A Journal of Practice & Theory (Supplement): 72-91. Emby, C., and L.D. Etherington. 1996. Performance Evaluation of Auditors: Role Perceptions of Superiors and Subordinates. 1996. Auditing: A Journal of Practice & Theory (Fall): 99-109. Elitzur, R.R., and H. Falk. 1996. Auctions for Audit Services and LowBalling. Auditing: A Journal of Practice & Theory (Supplement): 41-59. Ehlen, C.R., and R.B. Welker. 1996. Procedural Fairness in the Peer and Quality Review Programs. Auditing: A Journal of Practice & Theory (Spring): 38-52. Dusenbury, R., J.L. Reimers, and S. Wheeler. 1996. An Empirical Study of Belief-Based and Probability-Based Specification of Audit Risk. Auditing: A Journal of Practice & Theory (Fall): 12-28. Davis, J.T. 1996. Experience and Auditors Selection of Relevant Information for Preliminary Control Risk Assessments. Auditing: A Journal of Practice & Theory (Spring): 16-37. Cushing, B.E., and S.S. Ahlawat. 1996. Mitigation of Recency Bias in Audit Judgment: The Effect of Documentation. Auditing: A Journal of Practice & Theory (Fall): 110-122. Caster, P., and K.V. Pinkus. 1996. An Empirical Test of Bentham's Theory of the Persuasiveness of Evidence. Auditing: A Journal of Practice & Theory (Supplement): 1-22. Brozovsky, J.A., and R.D. Mautz. 1996. Exploring the Effects of Advertising on Audit Markets: A Laboratory Investigation. Auditing: A Journal of Practice & Theory (Fall): 1-11. Brody, R.G., and S.E. Kaplan. 1996. Escalation of Commitment Among Internal Auditors. Auditing: A Journal of Practice & Theory (Spring): 115. Brackney, K.S., and G.L. Helms. 1996. A Survey of Attestation Practices. Auditing: A Journal of Practice & Theory (Fall): 85-98. Bamber, E.M., R.T. Watson, and M. Callahan-Hill. 1996. The Effects of Group Support System Technology on Audit Group Decision Making. Auditing: A Journal of Practice & Theory (Spring): 122-134. Wright, W.F. 1995. Superior Loan Collectibility Judgments Given Graphical Displays. Auditing: A Journal of Practice & Theory (Fall): 144-155.
Questionnaire Survey Analytical Questionnaire Survey BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
31
Walo, J.C. 1995. The Effects of Client Characteristics on Audit Scope. Auditing: A Journal of Practice & Theory (Spring): 115-124. Sanders, G., A. Allen, and L. Korte. 1995. Municipal Audit Fees: Has Increased Competition Made A Difference? Auditing: A Journal of Practice & Theory (Spring): 105-114.
Robertson, J.C. 1995. A Constrained Cost-Minimization Model for Audit Other Sample Planning. Auditing: A Journal of Practice & Theory (Fall): 105123. Raghunandan, K., and D.V. Rama. 1995. Auditor Reports for Companies in Financial Distress: Before and After SAS No. 59. Auditing: A Journal of Practice & Theory (Spring): 50-63. Ponomon, L.A., and J.P. Wendell. 1995. Judgmental Versus Random Sampling in Auditing: An Experimental Investigation. Auditing: A Journal of Practice & Theory (Fall): 17-34. Nogler, G.E. 1995. The Resolution of Auditor Going Concern Opinions. Auditing: A Journal of Practice & Theory (Fall): 54-73. Nelson, M.K. 1995. Strategies of Auditors: Evaluation of Sample Results. Auditing: A Journal of Practice & Theory (Spring): 34-49. Moreland, K.A. 1995. Criticisms of Auditors and the Association Between Earnings and Returns of Client Firms. Auditing: A Journal of Practice & Theory (Spring): 94-104. Kaplan, S.E. 1995. An Examination of Auditors Reporting Intentions Upon Discovery of Procedures prematurely Signed-Off. Auditing: A Journal of Practice & Theory (Fall): 90-104. Kalbers, L.P., and T.J. Fogarty. 1995. Professionalism and Its Consequences: A study of Internal Auditors. Auditing: A Journal of Practice & Theory (Spring): 64-86. Johnstone, D.J. 1995. Statistically Incoherent Hypothesis Testing in Auditing. Auditing: A Journal of Practice & Theory (Fall): 156-175. Johnson, E.N., K.B. Walker, and E. Westergaard. 1995. Supplier Concentration and Pricing of Audit Services in New Zealand. Auditing: A Journal of Practice & Theory (Fall): 74-89. File, R.G., and B.H. Ward. 1995. Improving the Results of Second Request Confirmation Procedures. Auditing: A Journal of Practice & Theory (Spring): 87-93. Edwards, W. 1995. Number Magic, Auditing Acid and Materiality A challenge for Auditing Research. Auditing: A Journal of Practice & Theory (Fall): 176-187. Archival
BDM Experiment
Archival BDM Experiment Archival
BDM Experiment
Questionnaire Survey Other Archival
BDM Experiment
Other
32
Colbert, G.J., and T.B. OKeefe. 1995. Compliance with GAAS Reporting Standards: Evidence from a Positive Enforcement Program. Auditing: A Journal of Practice & Theory (Fall): 1-16. Chaney, P.K., D.C. Jeter, and P. Erickson-Shaw. 1995. Direct Solicitation and Large Audit Firm Dominance in the Audit Market. Auditing: A Journal of Practice & Theory (Spring): 19-33. Carcello, J.V., D.R. Hermanson, and H.F. Huss. 1995. Temporal Changes in Bankruptcy-Related Reporting. Auditing: A Journal of Practice & Theory (Fall): 133-143. Asare, S.K., and R.A. Davidson. 1995. Expectation of Errors in Unaudited Book values: The Effect of Control Procedures and Financial Condition. Auditing: A Journal of Practice & Theory (Spring): 1-18. Anderson, U., and L. Koonce. 1995. Explanation as a Method for Evaluating Client-Suggested Causes in Analytical Procedures. Auditing: A Journal of Practice & Theory (Fall): 124-132. Stein, M.T., D.A. Simunic, and T.B. OKeefe. 1994. Reply. Industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 151-152. Kao, J.L. 1994. Discussion of industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 146-150. Murphy, W.J. 1994. Discussion of industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 143-145. Stein, M.T., D.A. Simunic, and T.B. OKeefe. 1994. Industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 128-142. Emby, C. 1994. Reply. Framing and presentation mode effects in professional judgment: Auditors internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 124-127. Bdard, J. 1994. Discussion of framing and presentation mode effects in professional judgment: Auditors internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 119-123. Barr, R. 1994. Discussion of framing and presentation mode effects in professional judgment: Auditors internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 116-118.
Archival
Archival
Archival
BDM Experiment
BDM Experiment
Other
Other
Other
Archival
Other
Other
Other
33
Emby, C. 1994. Framing and presentation mode effects in professional judgment: Auditors internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 102-115. Bernardi, R. 1994. Reply. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 97-101. Pincus, K.V. 1994. Discussion of fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 90-96. Davidson, A.S. 1994. Discussion of fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 85-89. Bernardi, R. 1994. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 68-84. Schatzberg, J.W. 1994. Reply. A new examination of auditor low ball pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 65-67. Church, B.K. 1994. Discussion of a new examination of auditor low ball pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 60-64. Blewett, K.A. 1994. Discussion of a new examination of auditor low ball pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 56-59. Schatzberg, J.W. 1994. A new examination of auditor low ball pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 33-55. Stone, D.N. and Dilla, W.N. 1994. Reply. When numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 29-32. Rennie, M. 1994. Discussion of when numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 24-28. McFadgen, D.N. 1994. Discussion of when numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 20-23.
BDM Experiment
Other
Other
Other
BDM Experiment
Other
Other
Other
Experimental Economics Other
Other
Other
34
Stone, D.N. and W.N. Dilla. 1994. When numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 1-19. Ponemon, L. 1994. Comment. Whistle-blowing as an internal control mechanism: Individual and organizational considerations. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 118-130. Hooks, K.L., S.E. Kaplan, and J.J. Schultz, Jr. 1994. Enhancing communication to assist in fraud prevention and detection. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 88-117. Greenspan, J.W., D.C. Burns, and S. Lightle. 1994. Gauging the internal auditors responsibility: The case of a tender offer. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 77-87. Ameen, E.C. and J.R. Strawser. 1994. Investigating the use of analytical procedures: An update and extension. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 69-76. Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 56-68. OKeefe, T.B., R.D. King, and K.M. Gaver. 1994. Audit fees, industry specialization, and compliance with GAAS reporting standards. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 41-55. Gist,W.E. 1994. Empirical evidence on the effect of audit structure on audit pricing. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 25-40. Dzeng, S.C. 1994. A comparison of analytical procedure expectation models using both aggregate and disaggregate data. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 1-25. Kinney, W.R., Jr. and R.D. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 149156.
BDM Experiment
Other
Other
BDM Experiment
Archival
Archival
Other
Archival
Anderson, U., L. Koonce, and G. Marchant. 1994. The effects of source- BDM Experiment competence information and its timing on auditors performance of analytical procedures. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 137-148. Amer, T., K. Hackenbrack, and M. Nelson. 1994. Between-auditor differences in the interpretation of probability phrases. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 126-136. BDM Experiment
35
Allen, A.C. 1994. The effect of large-firm audits on municipal bond rating decisions. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 115-125. Hooks, K.L., S.J. Cheramy, and T.L. Sincich. 1994. Methods used by Big 6 partners in practice development. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 101-114. Bell, T. and W.R. Knechel. 1994. Empirical analyses of errors discovered in audits of property and casualty insurers. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 84-100. Bedard, J.C. and L.E. Graham, Jr. 1994. Auditors knowledge organization: Observations from audit practice and their implications. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 7383. Messier, W.F., Jr. and R.M. Tubbs. 1994. Recency effects in belief revision: The impact of audit experience and the review process. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 5772. Johnson, E.N. 1994. Auditor memory for audit evidence: Effects of group assistance, time delay, and memory task. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 36-56.
Archival
Other
BDM Experiment
BDM Experiment
Frost, C.A. 1994. Uncertainty-modified audit reports and future earnings. Archival Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 2235. Frederick, D.M., V.B. Heiman-Hoffman, and R. Libby. 1994. The structure of auditors knowledge of financial statement errors. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 1-21. Vasarhelyi, M.A. 1993. Discussion of automated dynamic audit programme tailoring: An expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 190-193. Gillett, P. 1993. Automated dynamic audit programme tailoring: An expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 173-189. BDM Experiment
Other
Other
Loebbecke, J.K. 1993. Discussion of aggregation of evidence in auditing: Other A likelihood perspective. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 167-172. Krishnamoorthy, G. 1993. Discussion of aggregation of evidence in auditing: A likelihood perspective. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 161-166. Other
36
Dutta, S.K. and R.P. Srivastava. 1993. Aggregation of evidence in auditing: A likelihood perspective. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 137-160.
Other
Houghton, C.W. 1993. Discussion of modeling internal controls and their Other evaluation. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 135-136. Abdolmohammadi, M. 1993. Discussion of modeling internal controls and their evaluation. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 130-134. Gadh, V., R. Krishnan, and J. Peters. 1993. Modeling internal controls and their evaluation. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 113-129. Biggs, S.F., M. Selfridge, and G.R. Krupka. 1993. Reply. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 110-112. OLeary, D.E. 1993. Discussion of a computational model of auditor knowledge and reasoning processes in the going-concern judgment. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 103110. Lewis, B.L., 1993. Discussion of a computational model of auditor knowledge and reasoning processes in the going-concern judgment. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 100102. Biggs, S.F, M. Selfridge, and G. Krupka. 1993. A computational model of auditor knowledge and reasoning processes in the going-concern judgment. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 82-99. Wright, W.F. 1993. Discussion of a cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 79-81. Walker, N. 1993. Discussion of a cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 77-78. Koonce, L. 1993. A cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 57-76. Shanteau, J. 1993. Discussion of expertise in auditing. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 51-56. Graham, L. 1993. Discussion of expertise in auditing. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 46-50. Other
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Bdard, J. and Chi, M.T.H. 1993. Expertise in auditing. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 21-45. Edwards, W. 1993. Discussion of a review of the audit judgment symposium: 1983-1992. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 17-20. Mock, T.J., P.R. Watkins, P. Caster, and K. Pincus. 1993. A review of the audit judgment symposium: 1983-1992. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 3-16. Sullivan, J.B. 1993. The impact of auditing research on auditing practice. Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 1-2. Krull, G., Jr., P.M.J. Reckers, and B. Wong-On-Wing. 1993. The effect of experience, fraudulent signals and information presentation order on auditors beliefs. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 143-152. Kinney, W.R., Jr. and L.S. McDaniel. 1993. Audit delay for firms correcting quarterly earnings. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 135-142. Wendell, J.P. and Schmee, J. 1993. Audit-specific calibration of a sample evaluation method using computer modeling. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 121-134. Wendell, J.P. 1993. An approach for calculating probabilities for tests of controls using an electronic spreadsheet. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 116-120. McCabe, R.K., A.D. Luzi, and T. Brennan. 1993. Managing partners perceptions of peer review. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 108-115. Cox, C.T. and H. Wichmann, Jr. 1993. The perceived quality of internal control systems and reports for state and local government. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 98-107. Rohrbach, K.J. 1993. Variance augmentation to achieve nominal coverage probability in sampling from audit populations. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 79-97. Reimers, J., S. Wheeler, and R. Dusenbury. 1993. The effect of response mode on auditors control risk assessments. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 62-78. Mock, T.J., and A. Wright. 1993. An exploratory study of auditors evidential planning judgments. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 39-61.
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Dhaliwal, D.S., J.W. Schatzberg, and M.A. Trombley. 1993. An analysis of the economic factors related to auditor-client disagreements preceding auditor changes. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 22-38. Chang, A., A.D. Bailey, Jr., and A.B. Whinston. 1993. Multi-auditor decision making on internal control system reliability: A default reasoning approach. Auditing: A Journal of Practice & Theory (Vol. 12 No. 2, Fall): 1-21. Hackenbrack, K. 1993. The effect of experience with different sized clients on auditor evaluations of fraudulent financial reporting indicators. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 99110. Copley, P.A. and M.S. Doucet. 1993. The impact of competition on the quality of governmental audits. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 88-98. Barefield, R.M., J.J. Gaver, and T.B. OKeefe. 1993. Additional evidence on the economics of attest: Extending results from the audit market to the market for compilations and reviews. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 74-87. Anderson, D., D. Stokes, and I. Zimmer. 1993. Corporate takeovers and auditor switching. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 65-73. Whittington, R. and L. Margheim. 1993. The effects of risk, materiality, and assertion subjectivity on external auditors reliance on internal auditors. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 50-64. Kalbers, L.P. and T.J. Fogarty. 1993. Audit committee effectiveness: An empirical investigation of the contribution of power. Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 24-49.
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Smieliauskas, W. 1992. Discussion of modeling of the audit risk assessment process at the assertion level within an account balance. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 180186.
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Lea, R.B., S.J. Adams, and R.F. Boykin. 1992. Modeling of the audit risk Other assessment process at the assertion level within an account balance. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 152179. Messier, W.F., Jr. and W.C. Quilliam. 1992. Reply. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 149-151. Craig, D. 1992. Discussion of the effect of accountability on judgment: Development of hypotheses for auditing. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 146-148. Hirst, D.E. 1992. Discussion of the effect of accountability on judgment: Development of hypotheses for auditing. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 139-145. Messier, W.F., Jr. and W.C. Quilliam. 1992. The effect of accountability on judgment: Development of hypotheses for auditing. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 123-138. Wallace, W.A. 1992. Reply. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 116-122. Cherry, P.G. 1992. Discussion of whose power prevails in disclosure practices? Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 112-115. Rich, J. and I. Solomon. 1992. Discussion of whose power prevails in disclosure practices? Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 106-111. Wallace, W.A. 1992. Whose power prevails in disclosure practices? Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 79105. Lampe, J.C. and D.W. Finn. 1992. Reply. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 73-78. OMalley, P.L. 1992. Discussion of a model of auditors ethical decision processes. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 67-72. Gaa, J.C. 1992. Discussion of a model of auditors ethical decision processes. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 60-66. Other Other
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Lampe, J.C. and D.W. Finn. 1992. A model of auditors ethical decision processes. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 31-59. Boritz, J.E. 1992. Discussion of expert and novice problem-solving behavior in audit planning. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 21-30. Bdard, J. and T.J. Mock. 1992. Expert and novice problem-solving behavior in audit planning. Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 1-20. Gibbins, M. 1992. Deception: A tricky issue for behavioral research in accounting and auditing. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 113-126. Dopuch, N. 1992. Another perspective on the use of deception in auditing experiments. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 109-112. Lord, A.T. 1992. Pressure: A methodological consideration for behavioral research in auditing. Auditing: A Journal of Practice & Theory (Vol. 11, No. 2, Fall): 89-108. Lorek, K.S., B.C. Branson, and R.C. Icerman. 1992. On the use of timeseries models as analytical procedures. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 66-88. Kaplan, S.E., C. Moeckel, and J.D. Williams. 1992. Auditors hypothesis plausibility assessments in analytical review setting. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 50-65. Chen, K. and B.K. Church. 1992. Default on debt obligations and the issuance of going-concern opinions. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 30-49. Boritz, J.E. and A.K.P.Wensley. 1992. Evaluating expert systems with complex outputs: The case of audit planning. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 14-29. Anderson, J.C., S.E. Kaplan, and P.M.J. Reckers. 1992. The effects of output interference on analytical procedures judgments. Auditing: A Journal of Practice & Theory (Vol. 11 No. 2, Fall): 1-13. Mittelstaedt, H.F., P.R. Regier, E.G. Chewning, and K. Pany. 1992. Do consistency modifications provide information to equity markets? Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 8398.
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Loudder, M.L., I.K. Khurana, R.B. Sawyers, C. Cordery, C. Johnson, J. Lowe, and R. Wunderle. 1992. The information content of audit qualifications. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 69-82. Davis, L.R. and D.T. Simon. 1992. The impact of SEC disciplinary actions on audit fees. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 58-68. Roussey, R.S. 1992. Auditing environmental liabilities. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 47-57. Wilson, A.C. 1992. The effect of autocorrelation on regression-based model efficiency and effectiveness in analytical review. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 32-46. DeFond, M.L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 16-31. Carcello, J.V., R.H. Hermanson, and N.T. McGrath. 1992. Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1, Spring): 1-15. Smith, G. and J.L. Krogstad. 1991. Sources and uses of Auditing: A Journal of Practice and Theorys literature: The first decade. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 84-97. Ponemon, LA. and A.G. Schick. 1991. Financially distressed companies and auditor perceptions of the twelve characteristics of decline. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 70-83. Fields, L.P. and M.S. Wilkins. 1991. The information content of withdrawn audit qualifications: New evidence on the value of subjectto opinions. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall) 62-69. Miltz, D., G.J. Calomme, and M. Willekens. 1991. A risk-based allocation of internal audit time: A case study. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 49-61. Peek, L.E., J. Neter, and C. Warren. 1991. AICPA nonstatistical audit sampling guidelines: A simulation. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 33-48. Huss, H.F. and F.A. Jacobs. 1991. Risk containment: Exploring auditor decisions in the engagement process. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 16-32.
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Arnold, D.F., Sr. and L.A. Ponemon. 1991. Internal auditors perceptions of whistle-blowing and the influence of moral reasoning: An experiment. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 1-15. Dhaval, D.G. 1991. A note on a variable error rate model in compliance testing. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 159-166. Wright, D.W. 1991. Augmenting a sample selected with probabilities proportional to size. Auditing: A Journal of Practice & Theory (Vol. 10, No. 1, Spring): 145-158. Mayper, A.G. and N.D. Addy, Jr. 1991. The reliability of the disclosure of auditor changes by the public accounting report. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 136-144. Strawser, J.R. 1991. Examination of the effect of risk model components on perceived audit risk. Auditing: A Journal of Practice & Theory (Vol. 10, No. 1, Spring): 126-135. Vasarhelyi, M.A. and F.B. Halper. 1991. The continuous audit of online systems. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 110-125. Lambert, J.C., S.J. Lambert, III, and T.G. Calderon. 1991. Communication between successor and predecessor auditors. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 97-109. Graham, L.E., J. Damens, and G.Van Ness. 1991. Developing risk advisor: An expert system for risk identification. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 69-96. Wallace,W.A. 1991. Peer review filings and their implications in evaluating self-regulation. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 53-68. Knapp, M.C. 1991. Factors that audit committee members use as surrogates for audit quality. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 35-52. Icerman, R.C. and W.A. Hillison. 1991. Disposition of audit-detected errors: Some evidence on evaluative materiality. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 22-34. Houghton, C.W. and J.A. Fogarty. 1991. Inherent risk. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1, Spring): 1-21. Yoon, S.S. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 283-284.
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Nachmann, G. 1990. Discussion of the auditors off-equilibrium behaviors. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 279-282. Scott, W.R. 1990. Discussion of the auditors off-equilibrium behaviors. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 276278. Yoon, S.S. 1990. The auditors off-equilibrium behaviors. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 253-275. Moore, G. and J. Ronen. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 249-252. Simunic, D.A. 1990. Discussion of external audit and asymmetric information. Auditing: A Journal of Practice & Theory. (Vol. 9, Supplement): 243-248. Moore, G. and J. Ronen. 1990. External audit and asymmetric information. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 234-242. Fisher, M.H. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 231-233. Jackson, P.D. 1990. Discussion of the effects of reporting auditor materiality levels publicly, privately, or not at all in an experimental markets setting. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 227-230. Uecker, W.C. 1990. Discussion of the effects of reporting auditor materiality levels publicly, privately, or not at all in an experimental markets setting. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 224-226. Fisher, M.H. 1990. The effects of reporting auditor materiality levels publicly, privately, or not at all in an experimental markets setting. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 184223. Smieliauskas, W. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 176-183. Beck, P.J., D.M. Roberts, and I. Solomon. 1990. Discussion of a reevaluation of the positive testing approach in auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 167-175. Smieliauskas, W. 1990. A reevaluation of the positive testing approach in auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 149-166.
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Shafer, G. and R. Srivastava. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 146-148. Gardner, S.M. 1990. Discussion of the bayesian and belief-function formalisms: A general perspective for auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 142-145. Chesley, G.R. 1990. Discussion of the bayesian and belief-function formalisms: A general perspective for auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 138-141. Shafer, G. and R. Srivastava. 1990. The bayesian and belief-function formalisms: A general perspective for auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 110-137. Boritz, J.E. and A.K.P. Wensley. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement) 103-109. Aldersley, S.J. 1990. Discussion of structuring the assessment of audit evidence-an expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 95-102. Bailey, A.D. Jr. 1990. Discussion of structuring the assessment of audit evidence-an expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 88-94. Boritz, J. E. and A.K.P. Wensley. 1990. Structuring the assessment of audit evidence-an expert systems approach. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 49-87. Kreutzfeldt, R.W. and W.A. Wallace. 1990. Reply and extension. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 33-48.
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Bdard, J. 1990. Discussion of control risk assessments: Do they relate to Other errors? Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 27-32. Kreutzfeldt, R.W. and W.A. Wallace. 1990. Control risk assessments: Do they relate to errors? Auditing: A Journal of Practice & Theory (Vol. 9, Supplement): 1-26. Chan, H. and W. Smieliauskas. 1990. Further tests of the modified moment bound in audit sampling of accounting populations. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 167-182. Pincus, K. 1990. Auditor individual differences and fairness of presentation judgments. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 150-166. Archival
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Harrell, A. and A. Wright. 1990. Empirical evidence on the validity and reliability of behaviorally anchored rating scales for auditors. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 134-149. Harper, R.M., J.R. Strawser, and K. Tang. 1990. Establishing investigation thresholds for preliminary analytical procedures. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 115-133. Biddle, G.C., C.M. Bruton, and A.F. Siegel. 1990. Computer-intensive methods in auditing: bootstrap difference and ratio estimation. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 92-114. Caster, P. 1990. An empirical study of accounts receivable confirmations as audit evidence. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 75-91. Haskins, M.E. and D.D. Williams. 1990. A contingent model of intra-big eight auditor changes. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 55-74. Mutchler, J.F. and D.D. Williams. 1990. The relationship between audit technology, client risk profiles, and the going-concern opinion decision. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 39-54. Brown, C.E. and I. Solomon. 1990. Auditor configural information processing in control risk assessment. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 17-38. Felix, W.L., R.A. Grimlund, F.J. Koster, and R.S. Roussey. 1990. Arthur Andersens new monetary unit sampling approach. Auditing: A Journal of Practice & Theory (Vol. 9 No. 3, Fall): 1-16. Sennetti, J.T. 1990. Toward a more consistent model for audit risk. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 103112. Rasch, R.H. and A. Harrell. 1990. The impact of personal characteristics on the turnover behavior of accounting professionals. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 90-102. Waggoner, J.B. 1990. Auditor detection rates in an internal control test. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 77-89. Turpen, R.A. 1990. Differential pricing on auditors initial engagements: Further evidence. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 60-76. Wilson, T.E. Jr. and R.A. Grimlund. 1990. An examination of the importance of an auditors reputation. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 43-59.
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Kelley, T. and L. Margheim. 1990. The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 21-42. Pincus, K. 1990. Audit judgment consensus: A model for dichotomous decisions. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 1-20. Tomczyk S. and W. Read. 1989. Direct measurement of supplier concentration in the market for audit services. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 98-106. Kelly, A.S. and L. Mohrweis. 1989. Bankers and investors perceptions of the auditors role in financial statement reporting: The impact of SAS No. 58. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 87-97. Mayper, A.G., M.S. Doucet, and C.S. Warren. 1989. Auditors materiality judgments of internal accounting control weaknesses. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 72-86. Bedard, J.C. 1989. An archival investigation of audit program planning. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 57-71. Yardley, J.A. 1989. Lenders and CPAs perceptions of the assurance provided by prescribed procedures. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 41-56. Eichenseher, J.W., M. Hagigi, and D. Shields. 1989. Market reaction to auditor changes by OTC companies. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 29-40. Loebbecke, J.K., M.M. Eining, and J.J. Willingham. 1989. Auditors experience with material irregularities: Frequency, nature, and detectability. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall): 1-28. Chow, C.W. 1989. Discussion of the use of experimental markets in auditing research: Some initial findings. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 128-136. Dopuch, N., R. King, and D. Wallin. 1989. The use of experimental markets in auditing research: Some initial findings. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 98-127. Aldersley, S.J. 1989. Discussion of achieved audit risk and the audit outcome space. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 85-97. Kinney, W., Jr. 1989. Achieved audit risk and the audit outcome space. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 67-84.
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Antle, R. 1989. Discussion of error rates, detection rates, and payoff functions in auditing. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 64-66. Newman, P. and J. Noel. 1989. Error rates, detection rates, and payoff functions in auditing. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 50-63. Newton, J.D. and R. H. Ashton. 1989. A reply. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 48-49. Cushing, B.E. 1989. Discussion of the association between audit technology and audit delay. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 38-47. Newton, J.D. and R. H. Ashton. 1989. The association between audit technology and audit delay. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 22-37. Waller, W.S. 1989. Discussion of the auditors assessment of the competence and integrity of auditee personnel. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 17-21. Anderson, U. and G. Marchant. 1989. The auditors assessment of the competence and integrity of auditee personnel. Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 1-16. Smith, G., and J.L. Krogstad. 1988. A taxonomy of content and citations in Auditing: A Journal of Practice & Theory. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 108-117.
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Knechel, W.R. 1988. The effectiveness of nonstatistical analytical review Other procedures used as substantive audit tests. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 87-107. Lovata, L.M. 1988. The utilization of generalized audit software. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 72-86. Palmrose, Z. 1988. Public accounting firms and the acquisition of nonaudit services by public and closely-held companies. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 63-71. Grimlund, R.A., and M.S. Schroeder. 1988. On the current use of the stringer method of MUS: Some new directions. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 53-62. Rebele, J.E., J.A. Heintz, and G.E. Briden. 1988. Independent auditor sensitivity to evidence reliability. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 43-52. Questionnaire Survey Archival
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Anderson, U., and R.A. Young. 1988. Internal audit planning in an interactive environment. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 23-42. Walker, N.R., and L.T. Pierce. 1988. The Price Waterhouse audit: A state of the art approach. Auditing: A Journal of Practice & Theory (Vol. 8 No. 1, Fall): 1-22. Imhoff, E.A. 1988. A comparison of analysts accounting quality judgments among CPA firms clients. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 182-191. Daniel, S.J. 1988. Some empirical evidence about the assessment of audit risk in practice. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 174-181. Wyer, J.C., G.T. White, and E.C. Janson. 1988. Audits of public companies by smaller CPA firms: Clients, reports, and quality. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 164-173. Coglitore, F., and R.G. Berryman. 1988. Analytical procedures: A defensive necessity. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 150-163. Bamber, E.M., L.S. Bamber, and J.H. Bylinski. 1988. A descriptive study of audit managers working paper review. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 137-149. Ko, C., C.J. Nachtsheim, G.L. Duke, and A.D. Bailey, Jnr. 1988. On the robustness of model-based sampling in auditing. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 119-136. Harrell, A., and R. Eickhoff. 1988 Auditors influence-orientation and their affective responses to the Big Eight work environment. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 105-118. Grimlund, R.A. 1988. Sample size planning for the moment method of MUS: Incorporating audit judgments. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 77-104. Gerlach, J.H. 1988. A model for testing the reliability of computer programs and EDP management: Internal control implications. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 61-76. Felix, W.L., and M.S. Niles. 1988. Research in internal control evaluation. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 43-60.
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Ettredge, M., P.B. Shane, and D.B. Smith. 1988. Audit firm size and the association between reported earnings and security returns. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 29-42. Blocher, E., and J.C. Cooper. 1988. A study of auditors analytical review performance. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2, Spring): 1-28. Mozier, P., and S. Turley. 1987. Surrogates for audit fees in concentration studies. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 118-123. Marks, B.R., and K.K. Raman. 1987. Some additional evidence on the determinants of state audit budgets. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 106-117. Messier, W.F., and J.V. Hansen. 1987. Expert systems in auditing: The state of the art. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 94-105. Smith, V.L., J. Schatzberg, and W.S. Waller. 1987. Experimental economics and auditing. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 71-93. Roshwalb, A., R.L. Wright, and J. Godfrey. 1987. A new approach for stratified sampling in inventory cost estimation. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 54-70. Pany, K., and P.M.J. Reckers. 1987. Within- vs. between-subjects experimental designs: A study of demand effects. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 39-53. Nair, R.D., and L.E. Rittenberg. 1987. Messages perceived from audit, review, and compilation reports: Extension to more diverse groups. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 15-38. Farmer, T.A., L.E. Rittenberg, and G.M. Trompeter. 1987. An investigation of the impact of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory (Vol. 7 No. 1, Fall): 1-14. Danos, P., D.L. Holt, and A.D. Bailey. 1987. The interaction of science and attestation standard formation. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 134-149.
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Chow, C.W., A.H. McNamee, and R.D. Plumlee. 1987. Practitioners Questionnaire perceptions of audit step difficulty and criticalness: Implications for audit Survey research. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 123-133.
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Sumners, G.E., R.A. White, and R.J. Clay. 1987. The use of engagement letters in audit, review, and compilation engagements: An empirical study. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 116-122. Jennings, M., D.C. Kneer, and P.M.J. Reckers. 1987. A reexamination of the concept of materiality: Views of the auditors, users, and officers of the court. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 104-115. Palmrose, Z. 1987. Litigation and independent auditors: The role of business failures and management fraud. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 90-103. Loebbecke, J.K., and P.J. Steinbart. 1987. An investigation of the use of preliminary analytical review to provide substantive audit evidence. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 74-89. Kinney, W.R. 1987. Attention-directing analytical review using accounting ratios: A case study. Auditing: A Journal of Practice & Theory (Vol. 6, No. 2, Spring): 59-73. Kim, H.S., J. Neter, and J.T. Godfrey. 1987. Behavior of statistical estimators in multilocation audit sampling. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 40-58. Finley, D.R., and J.L. Boockholdt. 1987. A continuous constrained optimization model for audit sampling. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 22-39. Biggs, S.F., W.F. Messier, and J.V. Hansen. 1987. A descriptive analysis of computer audit specialists decision-making behavior in advanced computer environments. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring): 1-21. Mutchler, J.F. 1986. Empirical evidence regarding the auditors goingconcern opinion decision. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 148-163. Brown, P.R., and V. Karan. 1986. One approach for assessing the operational nature of auditing standards: An analysis of SAS 9. A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 134-147. Hussein, M.E.A., V.B. Bavishi, and J.S. Gangolly. 1986. International Similarities and differences in the auditors report. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 124-133.
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Hansen, J.V., and W.F. Messier. 1986. A preliminary investigation of EDP-XPERT. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 109-123.
Other
Smith, D.B. 1986. Auditor subject to opinions, disclaimers, and auditor Archival changes. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 95-108. Shpilberg, D., and L.E. Graham. 1986. Developing ExperTAX: An expert System for corporate tax accrual and planning. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 75-94. Meservy, R.S., A.D. Bailey, and P.E. Johnson. 1986. Internal control evaluation: A computational model of the review process. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 44-74. Archival
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Kreutzfeldt, R.W., and W.A. Wallace. 1986. Error characteristics in audit Archival populations: Their profile and relationship to environmental factors. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 20-43. Boritz, J.E., and D.S. Broca. 1986. Scheduling internal audit activities. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall): 1-19. Harrell, A., E. Chewning, and M. Taylor. 1986. OrganizationalProfessional conflict and the job satisfaction and turnover intentions of internal auditors. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 109-121. Wright, A. 1986. Performance evaluation of staff auditors: A behaviorally anchored rating scale. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 95-108. Schroeder, M.S., I. Solomon, and D. Vickrey. 1986. Audit quality: The perceptions of audit-committee chairpersons and audit partners. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 86-94. Bailey, C.D., and G. Ballard. 1986. Improving response rates to accounts receivable confirmations: An experiment using four techniques. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 77-85. Srinidhi, B.N., and M.A. Vasarhelyi. 1986. Auditor judgment concerning establishment of substantive tests based on internal control reliability. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 64-76. Margheim, L., and K. Pany. 1986. Quality control, premature signoff, and underreporting of time: Some empirical findings. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 50-63. Other
Other
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Davis, G.B., and R. Weber. 1986. The impact of advanced computer systems on controls and audit procedures: A theory and an empirical test. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 35-49.
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Choo, Freddie. 1986. Job stress, job performance, and auditor personality Questionnaire characteristics. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Survey Spring): 17-34. Abdolmohammadi, M.J. 1986. Efficiency of the Bayesian approach in compliance testing: Some empirical evidence. Auditing: A Journal of Practice & Theory (Vol. 5 No. 2, Spring): 1-16. Holstrum, G.L., and T.J. Mock. 1985. Audit judgment and evidence evaluation A synopsis of issues and research papers. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 101-108. Wright, A., and T.J. Mock. 1985. Towards a contingency view of audit evidence. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 91-100. Blocher, E., and J.H. Bylinski. 1985. The influence of sample characteristics in sample evaluation. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 79-90. Simon, D.T. 1985. The audit services market: Additional empirical evidence. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 71-78. Willingham, J.J., and W.F. Wright. 1985. Financial statement errors and internal control judgments. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 57-70. Plante, R., J.N. Neter, and R.A. Leitch. 1985. Comparative performance of multinomial, cell, and stringer bounds. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 40-56. Levitan, A.S., and J.A. Knoblett. 1985. Indicators of exceptions to the going concern assumption. Auditing: A Journal of Practice & Theory (Vol. 5, No. 1, Fall): 26-39. Kaplan, S.E. 1985. An examination of the effects of environment and explicit internal control evaluation on planned audit hours. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 12-25. Jiambalvo, J., and N. Wilner. 1985. Auditor evaluation of contingent claims. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 111. BDM Experiment
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Tamura, H. 1985. Analysis of the Garstka-Ohlson bounds. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 133-142. Crosby, M.A. 1985. The development of Bayesian decision-theoretic concepts in attribute sampling. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 118-132. Williams, D.J., and A. Lillis. 1985. EDP audits of operating systems An exploratory study of the determinants of the prior probabilities of risk. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 110-117. Tabor, R.H., and J.T. Willis. 1985. Empirical evidence on the changing role of analytical review procedures. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 93-109. Daroca, F.P., and W.W. Holder. 1985. The use of analytical procedures in review and audit engagements. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 80-92. Pillsbury, C.M. 1985. Limited assurance engagements. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 63-79. Knechel, W.R. 1985. A simulation model for evaluating accounting system reliability. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 38-62. Firth, M. 1985. An analysis of audit fees and their determinants in New Zealand. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 23-37. Dugan, M.T., J.A. Gentry, and K.A. Shriver. 1985. The X-11 model: A new analytical review technique for the auditor. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 11-22. Beck, P.J., and I. Solomon. 1985. Ex Post sampling risks and decision rule choice in substantive testing. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 1-10. Smith, G., and J.L. Krogstad. 1984. Impact of sources and authors on Auditing: A Journal of Practice & Theory A citation analysis. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 107-117. Vasarhelyi, M.A. 1984. Automation and changes in the audit process. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 100-106. Lin, W.T., T.J. Mock, and A. Wright. 1984. The use of the analytic hierarchy process as an aid in planning the nature and extent of audit procedures. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 89-99.
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Questionnaire Survey BDM Experiment Other
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Neter, J., Y.S. Kim, and L.E. Graham. 1984. On combining stringer bounds for independent monetary unit samples from several populations. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 75-88. Krogstad, J.L., R.T. Ettenson, and J. Shanteau. 1984. Context and experience in auditors materiality judgments. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 54-74. Sherman, H.D. 1984. Data envelopment analysis as a new managerial audit methodology Test and evaluation. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 35-53. DeJong, D.V., and J.H. Smith. 1984. The determination of audit responsibilities: An application of agency theory. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 20-34. Kaplan, S.E., and P.M.J. Reckers. 1984. An empirical examination of auditors initial planning processes. Auditing: A Journal of Practice & Theory (Vol. 4 No. 1, Fall): 1-19. Vasarhelyi, M.A., A. Bailey, J.E. Camardese, S.M. Groomer, J.C. Lampe, W.T. Lin, and W.D. Pugh. 1984. The usage of computers in auditing teaching and research. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 98-103. Pany, K., and P.M.J. Reckers. 1984. Non-Audit services and auditor independence A continuing problem. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 89-97. Jiambalvo, J., and W. Waller. 1984. Decomposition and assessments of audit risk. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 80-88. Biggs, S.F., and J.J. Wild. 1984. A note on the practice of analytical review. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 68-79. Robertson, J.C. 1984. A defense of extant auditing theory. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 57-67. McConnell, D.K. 1984. Auditor changes and related disagreements. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 44-56. Ferris, K.R., and K.L. Tennant. 1984. An investigation of the impact of the qualitative nature of compliance errors on internal control assessments. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 31-43.
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Questionnaire Survey Other Archival BDM Experiment
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Mutchler, J.F. 1984. Auditors perceptions of the going-concern opinion decision. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 17-30. Gobstein, M., and P.W. Craig. 1984. A risk analysis approach to auditing. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2, Spring): 1-16. Finley, D.R. 1983. Normal form decision theory development of the audit sampling model. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 104-115. Buchman, T.A. 1983. The reliability of internal auditors working papers. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 92-103. Blocher, E., R.S. Esposito, and J.J. Willingham. 1983. Auditors analytical review judgments for payroll expense. Auditing: A Journal of Practice &Theory (Vol. 3 No. 1, Fall): 75-91. Stephens, R.G. 1983. An investigation of the descriptiveness of the general theory of evidence and auditing. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 55-74. Kissinger, J.N. 1983. Audit timing decisions: A normative model, a practical heuristic, and some empirical evidence. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 42-54. Cushing, B.E., and J.K. Loebbecke. 1983. Analytical approaches to audit risk: A survey and analysis. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 23-41. Keller, S.B., and L.F. Davidson. 1983. An assessment of individual investor reaction to certain qualified audit opinions. Auditing: A Journal of Practice & Theory (Vol. 3 No. 1, Fall): 1-22. Holder, W.W. 1983. Analytical review procedures in planning the audit: An application study. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 100-107. Mock, T.J., and J.J. Willingham. 1983. An improved method of documenting and evaluating a system of internal accounting controls. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 91-99.
Analytical
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Wallace, W.A. 1983. The acceptability of regression analysis as evidence Archival in a courtroom Implications for the auditor. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 66-90. Kaplan, R.S. 1983. A financial planning model for an analytic review: The case of a savings and loan association. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 52-65. Archival
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Johnson, D.A., K. Pany, and R. White. 1983. Audit reports and the loan decision: Actions and perceptions. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 38-51. Eichenseher, J.W., and D. Shields. 1983. The correlates of CPA-firm change for publicly-held corporations. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 23-37. Kinney, W.R. 1983. A note on compounding probabilities in auditing. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 13-22. Elliott, R.K. 1983. Unique audit methods: Peat Marwick International. Auditing: A Journal of Practice & Theory (Vol. 2 No. 2, Spring): 1-12. Reckers, P.M.J., and J.J. Schultz. 1982. Individual versus group assisted audit evaluations. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 64-74. Holstrum, G.L., and W.F. Messier. 1982. A review and integration of empirical research on materiality. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 45-63. Mock, T.J., and A. Wright. 1982. Evaluating the effectiveness of audit procedures. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 33-44. Davis, R.R. 1982. An empirical evaluation of auditors subject-to opinions. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 13-32. Lightner, S.M., S.J. Adams, and K.M. Lightner. 1982. The influence of situational, ethical, and expectancy theory variables on accountants underreporting behavior. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall): 1-12. Lea, R.B. 1981. Recommendations of the commission on auditors responsibilities An analysis of the professions responses. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 53-93. Bailey, A.D., R.P. McAfee, and A.B. Whinston. 1981. An application of complexity theory to the analysis of internal control systems. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 38-52. Reckers, P.M.J., and A.J. Stagliano. 1981. Non-Audit services and perceived independence: Some new evidence. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 23-37. Ashton, R.H., and R.E. Hylas. 1981. Increasing confirmation response rates. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 12-22.
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Staats, E.B. 1981. Auditing as we enter the 21st century - What new challenges will have to be met. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer): 1-11.
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Behavioral Research in Accounting
Jenkins, J.G., D.R. Deis, J.C. Bedard, and M.B. Curtis. 2008. Accounting Firm Culture and Governance: A Research Synthesis. Behavioral Research in Accounting: 45-74. Davis, S.M., and D. Hollie. 2008. The Impact of Nonaudit Service Fee Levels on Investors Perception of Auditor Independence. Behavioral Research in Accounting: 31-44. Asare, S.K. 2008. The Effect of a Justification Memo and Hypothesis Set Quality on the Review Process. Behavioral Research on Accounting: 1-12. Wright, W.F. 2007. Academic Instruction as a Determinant of Judgment Performance. Behavioral Research in Accounting: 247-259. Rose, J M. 2007. Attention to Evidence of Aggressive Financial Reporting and Intentional Misstatement Judgments: Effects of Experience and Trust. Behavioral Research in Accounting: 215-229. Lee, C., and R.B. Welker. 2007. The Effect of Audit Inquiries on the Ability to Detect Financial Misrepresentations. Behavioral Research in Accounting: 161-178. Fedor, D.B., and R.J. Ramsay. 2007. Effects of Supervisor Power on Preparers Responses to Audit Review: A Field Study. Behavioral Research in Accounting: 91-105.
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Asare, S.K., C M. Haynes, and J.G. Jenkins. 2007. The Effects of Client and BDM Experiment Preparer Risk Factors on Workpaper Review Effectiveness. Behavioral Research in Accounting: 1-17. Brandon, D.M., and J.M. Mueller. 2006.The Influence of Client Importance on Juror Evaluations of Auditor Liability. Behavioral Research in Accounting: 1-18.
Favere-Marchesi, M. 2006. Audit Review: The Impact of Discussion Timing and Familiarity. Behavioral
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Research in Accounting: 53-64. Behavioral
Lehmann, C.M., and C.S. Norman. 2006. The Effects of Experience on Complex Problem Representation and Judgment In Auditing: An Experimental Investigation.
Research in Accounting: 65-83.

Miller, C.L., D.B. Fedor, and R.J. Ramsay. 2006. Effects of Discussion of Audit Reviews on Auditors' Motivation and Performance.
Behavioral Research in Accounting: 135-146.
BDM Experiment Questionnaire Survey Other BDM Experiment
Pasewark, W.R., and R.E. Viator. 2006. Sources of Work-Family Conflict in the Accounting Profession. Behavioral
Research in Accounting: 147-165. Research in Accounting: 1-22.
Almer, E.D., J.L. Higgs, and K.L. Hooks. 2005. A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors. Behavioral
Fuller, L.R., and S.E. Kaplan. 2004. A Note about the Effect of Auditor Cognitive Style on Task Performance. Behavioral Research in Accounting:
131-143. Abdolmohammadi, M.J., D.G. Searfoss, and J. Shanteau. 2004. An Investigation of the Attributes of Top Industry Audit Specialists. Behavioral Research in Accounting: 1-17. Dikolli, S.S., S.A. McCracken, and J.B. Walawski. 2004. Audit-Planning Judgments and Client-Employee Compensation Contracts. Behavioral Research in Accounting: 45-61. Iyer, V.M., and D.V. Rama. 2004. Clients' Expectations on Audit Judgments: A Note. Behavioral Research in Accounting: 63-74. Earley, C.E. 2003. A note on self-explanation as a training tool for novice auditors: The effects of outcome feedback timing and level of reasoning on performance. Behavioral Research in Accounting: 111-124. Donnelly, D.P., J.J. Quirin, and D. O'Bryan. 2003. Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics. Behavioral Research in Accounting: 87-120. Anderson, J.C., K.K. Moreno, and J.M. Mueller. 2003. The effect of client vs. decision aid as a source of explanations upon auditors' sufficiency judgments: A research note. Behavioral Research in Accounting: 1-11. Emby, C., A.M.G. Gelardi, D.J. Lowe. 2002. A research note on the influence of outcome knowledge on audit partners' judgments. Behavioral Research in Accounting: 87-103. Mueller, J.M. and J.C. Anderson. 2002. Decision aids for generating analytical review alternatives: The impact of goal framing and audit-risk level. Behavioral Research in Accounting: 157-177. O'Donnell, Ed. 2002. Evidence of an association between error-specific experience and auditor performance during analytical procedures. Behavioral Research in Accounting: 179-195. Sweeney, J.T. and S.L. Summers. 2002. The effect of the busy season workload on public accountants' job burnout. Behavioral Research in Accounting: 223-245. Bierstaker, J.L., and S. Wright. 2001. A research note concerning practical problem-solving ability as a predictor of performance in auditing tasks Behavioral Research in Accounting: 49-62. Chung, J., and G.S. Monroe. 2001. A research note on the effects of gender and task complexity on an audit judgment. Behavioral Research in Accounting: 111-125. Questionnaire Survey BDM Experiment
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Kaplan, S.E., A.K. Keinath, and J.C. Walo. 2001 An examination of perceived barriers to mentoring in public accounting. Behavioral Research in Accounting: 195-220. Peterson, B.K., and B.Wong-On-Wing. 2000. An examination of the positive test strategy in auditors' hypothesis testing. Behavioral Research in Accounting: 257-277. Gupta, P.P., N.S. Umanath, and M.W. Dirsmith. 1999. Supervision Practices and Audit Effectiveness: An Empirical Analysis of GAO Audits. Behavioral Research in Accounting: 27-50. Abdolmohammadi, M.J. 1999. A Comprehensive Taxonomy of Audit Task Structure, Professional Rank and Decision Aids for Behavioral Research. Behavioral Research in Accounting: 51-92. Tucker, R.R., and E.M. Matsumura. 1998. Going Concern Judgments: An Economic Perspective. Behavioral Research in Accounting: 179-217. Kowalczyk, T.K., and C.J. Wolfe. 1998. Anchoring Effects Associated with Recommendations from Expert Decision Aids: An Experimental Analysis. Behavioral Research in Accounting (Supplement): 147-169. Johnson, E.N., S.E. Kaplan, and P.M.J. Reckers. 1998. An Examination of Potential Gender-Based Differences in Audit Managers Performance Evaluation Judgements. Behavioral Research in Accounting: 47-75. Bedard, J.C., S.F. Biggs, and J.J Maroney. 1998. Sources of Process Gain and Loss from Group Interaction in Performance of (Analytical) Procedures. Behavioral Research in Accounting (Supplement): 207-233. Wright, S., and A.M. Wright. 1997. The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions. Behavioral Research in Accounting: 273-294.
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Tan, C.E.L., C.A. Jubb, and K.A. Houghton. 1997. Auditor Judgements: The BDM Experiment Effects of the Partners Views on Decision Outcomes and Cognitive Effort. Behavioral Research in Accounting (Supplement): 157-175. Mock, T.J., A.M. Wright, M.T. Washington, and G. Krishnamoorthy, 1997. Auditors Uncertainty Representations and Evidence Aggregation. Behavioral Research in Accounting (Supplement): 123-147. Hermanson, H.M. 1997. The Effects of Audit Structure and Experience on Auditors Decisions to Isolate Errors. Behavioral Research in Accounting (Supplement): 76-93. Becker, D.A. 1997. The Effects of Choice on Auditors' Intrinsic Motivation and Performance. Behavioral Research in Accounting: 1-19. Anderson, J.C., S.E. Kaplan and P.M.J. Reckers. 1997. The Effects of Interference and Availability From Hypotheses Generated by a Decision Aid BDM Experiment
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Upon Analytical Procedures Judgements. Behavioral Research in Accounting (Supplement): 1-20. Windsor, C.A., and N.M. Ashkanasy. 1996. Auditor Independence Decision Making: The Role of Organizational Culture Perceptions. Behavioral Research in Accounting: 80-97. Trotman. K.T., and A. Wright. 1996. Recency Effects: Task Complexity, Decision Mode, and Task-Specific Experience. Behavioral Research in Accounting: 175-193. Shaub, M.K. 1996. Trust and Suspicion: The Effects of Situational and Dispositional Factors on Auditors Trust of Clients. Behavioral Research in Accounting: 154. Schatzberg, J.W., G. R. Sevcik and B.P. Shapiro 1996. Exploratory Experimental Evidence on Independence Impairment Conditions: Aggregate and Individual Results. Behavioral Research in Accounting (Supplement): 173-195. Mills, T.Y. 1996. The Effect of Cognitive Style on External Auditors' Reliance Decisions on Internal Audit Functions. Behavioral Research in Accounting: 49-73. Koonce, L., and F. Phillips. 1996. Auditors Comprehension and Evaluation of Client-Suggested Causes in (Analytical) Procedures. Behavioral Research in Accounting: 32. Kite, D., T.J. Louwers, and R.R. Radtke. 1996. Ethics and Environmental Auditing: An Investigation of Environmental Auditors Levels of Moral Reasoning. Behavioral Research in Accounting (Supplement): 200-214. Cohen, J.R., L.W. Pant and D.J. Sharp. 1996. Measuring Ethical Awareness and Ethical Orientation of Canadian Auditors. Behavioral Research in Accounting (Supplement): 98-119. Carcello, J.V., D.R. Hermanson, and H.F. Huss. 1996. Inappropriate Audit Partner Behavior: Views of Partners and Senior Managers. Behavioral Research in Accounting (Supplement): 245-268. Cohen, J.R., L.W. Pant, and D.J. Sharp. 1995. An Exploratory Examination of International Differences in Auditors Ethical Perceptions. Behavioral Research in Accounting: 37-64. Church, B.K., and A. Schneider. 1995. Internal Auditors' Memory for Financial Statement Errors. Behavioral Research in Accounting: 17-36. Mladenovic, R., and R. Simnett. 1994. Examination of Contextual Effects and Changes in Task Predictability on Auditor Calibration. Behavioral Research in Accounting: 178-203. King, J., R. Welker, and G. Keller. 1994. The Effects of Independence Questionnaire Survey BDM Experiment
Questionnaire Survey Experimental Economics
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Questionnaire Survey Questionnaire Survey Questionnaire Survey Questionnaire Survey BDM Experiment BDM Experiment
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Allegation on Peer Review Evaluation of Audit Procedures. Behavioral Research in Accounting: 72-91. Klersey, G.F. 1994. Identification of Auditors Propositions Related to Assessments of Management Estimates. Behavioral Research in Accounting: 43. Kerr, D.S., and D.D. Ward. 1994. The Effects of Audit Task on Evidence Integration and Belief Revision. Behavioral Research in Accounting: 21. Ho, J.L. 1994. The Effect of Experience on Consensus of Going-Concern Judgements. Behavioral Research in Accounting: 160. DeZoort F.T., and A.T. Lord. 1994. An Investigation of Obedience Pressure Effects on Auditors Judgements. Behavioral Research in Accounting (Supplement): 1-30. Cohen, J., L. Pant, and D. Sharp. 1994. Behavioral Determinants of Auditor Aggressiveness in Client Relations. Behavioral Research in Accounting: 121-127. Campbell, A. 1994. Measuring Auditors' Reliance on Internal Auditors: A Test of Prior Scales and a New Proposal. Behavioral Research in Accounting: 110-120. Bedard, J.C., and A.M. Wright. 1994. The Functionality of Decision Heuristics: Reliance on Prior Audit Adjustments in Evidential Planning. Behavioral Research in Accounting (Supplement): 62-89. Anderson, B.H., and M. Maletta. 1994. Auditor Attendance to Negative and Positive Information: The Effect of Experience-Related Differences. Behavioral Research in Accounting: 1-20. Ho, J. L. and R. G. May. 1993. Auditors' Causal Probability Judgments In Analytical Procedures For Auditing. Behavioral Research in Accounting: 78-101. Kaplan, S. E. and Philip M. J. Reckers. 1993. An Examination of the Effects of Accountability Tactics on Performance Evaluation Judgments in Public Accounting. Behavioral Research in Accounting: 101-123. Reckers, P. M. J. and J. J. Schultz, Jr. 1993. The Effects of Fraud Signals, Evidence Order, and Group-Assisted Counsel on Independent Auditor Judgment. Behavioral Research in Accounting: 124-144. Shaub, M. K., Finn, D. W. and P. Munter. 1993. The Effects of Auditors' Ethical Orientation on Commitment and Ethical Sensitivity. Behavioral Research in Accounting: 145-169. Bamber, E.M. 1993. Opportunities in Behavioral Accounting Research. Behavioral Research in Accounting: 1-29. BDM Experiment
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Abdolmohammadi, M. J. and A. Wright. 1992. A Multi-Attribute Investigation of Elicitation Techniques in Tests of Account Balances. Behavioral Research in Accounting: 63-79. Marxen, D. E. 1992. Using an Unfolding Technique to Determine the Lowballing Tendency of Auditors. Behavioral Research in Accounting: 113-126. Pincus, K. 1991. Audit Judgment Confidence. Behavioral Research in Accounting: 39-65. Reckers, P. M. J. and B.Wong-On-Wing. 1991. Management's Motive and its Effect on Selected Audit Decisions. Behavioral Research in Accounting: 66-84. Snead, K. and A. Harrell. 1991. The Impact of Psychological Factors on the Job Satisfaction of Senior Auditors. Behavioral Research in Accounting: 85-96. Rebele, J. E. and R. E. Michaels. 1990. Independent Auditors' Role Stress: Antecedent, Outcome, and Moderating Variables. Behavioral Research in Accounting: 124-153. Birnberg, J. G. and J. F. Shields. 1989. Three Decades of Behavioral Accounting Research: A Search For Order. Behavioral Research in Accounting: 23-74.
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Contemporary Accounting Research

Tan, S.K. and H-T Tan. 2008. Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers. Contemporary Accounting Research (Fall): 921-946. Chen, C-Y, H-J Lin, and Y-C Lin. 2008. Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Contemporary Accounting Research (Summer):415-445. Menon, K. and D. D. Williams. 2008. Management Turnover Following Auditor Resignations. Contemporary Accounting Research (Summer): 567-604. Choi, J-H, J-B Kim, X. Liu, and D. Simunic. 2008. Audit Pricing, Legal Liability Regimes, and Big-4 Premiums: Theory and Cross-country Evidence. Contemporary Accounting Research (Spring): 55-99. Francis, J. R. and D. Wang. 2008. The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World. Contemporary Accounting Research (Spring): 109-147. Glover, S. M., D. F. Prawitt, and D. A. Wood. 2008. Internal Audit Sourcing Arrangement and the External Auditors Reliance Decision. Contemporary Accounting Research (Spring): 193-213. C. E. Hogan and M. S. Wilkins. 2008. Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? Contemporary Accounting Research (Spring): 219-242. Peecher, M. E. and M. D. Piercey. 2008. Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias. Contemporary Accounting Research (Spring): 243-274. Ng, T. B-P. and H-T. Tan. 2007. Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors Audit Adjustment Decisions. Contemporary Accounting Research (Winter): 1171-1192. Chen, K. Y. and J. Zhou. 2007. Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersens Clients. Contemporary Accounting Research (Winter): 1085-1117. Brazel, J. F. and C. P Agoglia. 2007. An Examination of Auditor Planning Judgments in a Complex Accounting Information System Environment. Contemporary Accounting Research (Winter): 1059-1083. Fortin, S. and J. A. Pittman. 2007. The Role of Auditor Choice in Debt Pricing in Private Firms. Contemporary Accounting Research (Fall): 859BDM Experiment
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1014. Moreno, K. K., S. Bhattacharjee, and D. Brandon. 2007. The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance. Contemporary Accounting Research (Fall): 983-1014. Joe, J. R. and S. D. Vandervelde. 2007. Do Auditor Provided Non-audit Services Improve Audit Effectiveness? Contemporary Accounting Research (Summer): 467-487. Gibbins, M., S. McCracken and S.E. Salterio. 2007. The Chief Financial Officers Perspective on Auditor-Client Negotiations. Contemporary Accounting Research (Summer): 387-422. Srinidhi, B. N. and F. A. Gul. 2007. The Differential Effects of Auditors Non-audit and Audit Fees on Accrual Quality. Contemporary Accounting Research (Summer): 595-629. Zhang, P. 2007. The Impact of the Publics Expectations of Auditors on Audit Quality and Auditing Standards Compliance. Contemporary Accounting Research (Summer): 631-654. Choi, J-H. and T. J. Wong. 2007. Auditors Governance Functions and Legal Environments: An International Investigation. Contemporary Accounting Research (Spring): 13-46. Ganguly, A. R., J. Herbold, and M.E. Peecher. 2007. Assurer Reputation for Competence in a Multiservice Context. Contemporary Accounting Research (Spring): 133-170 Lennox, C. S. and C. W. Park. 2007. Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence. Contemporary Accounting Research (Spring): 235-258
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Analytical
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Beck, P.L., and M.G.H. Wu. 2006. Learning by Doing and Audit Quality. Contemporary Accounting Research (Winter): 1-30. Hay, D.C., W.R. Knechel, and N. Wong. 2006. Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes. Contemporary Accounting Research (Winter): 141-191. OReilly, D.M., R.A. Leitch, and B. Tuttle. 2006. An Experimental Test of the Interaction of the Insurance and Information-Signaling Hypotheses in Auditing. Contemporary Accounting Research (Winter): 267-289.
Chiawen Liu and Taychang Wang. 2006. Auditor Liability and Business Investment. Contemporary Accounting Research (Winter): 1051 1071. Blay, A.D. 2005. Independence Threats, Litigation Risk, and the Auditor's Decision Process. Contemporary
Analytical Other
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Archival BDM Experiment Archival Archival Experimental Economics BDM Experiment
Accounting Research (Winter): 759-789. Accounting Research (Winter): 1093-1122. Accounting
Vafeas, N. 2005. Audit Committees, Boards, and the Quality of Reported Earnings. Contemporary
Barton, Jan. 2005. Who Cares about Auditor Reputation? Contemporary
Research (Fall): 549-586.

Choy, A.K., and R.R. King. 2005. An Experimental Investigation of Approaches to Audit Decision Making: An Evaluation Using Systems-Mediated Mental Models. Contemporary
Accounting
Research (Summer): 311-350.

Felix Jr., W.L., A.A. Gramling, and M.J. Maletta. 2005. The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit. Contemporary
Accounting Research (Spring): 31-53.

Godfrey, J.M., and J. Hamilton. 2005. The Impact of R&D Intensity on Demand for Specialist Auditor Services. Contemporary
Accounting Research (Spring): 55-92.
Archival Archival Other
Krishnan, G.V. 2005. Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?
Contemporary Accounting Research (Spring): 165-195. Contemporary Accounting Research (Spring): 195-
Labelle, R. 2005. Discussion of "Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?" 204.
Choi, J.-H., R.K. Doogar, and A.R. Ganguly. 2004.The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market. Contemporary
Archival
Accounting Research (Winter): 747-785.

DeFond, M.L. 2004. Discussion of "The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market."
Contemporary Accounting
Other
Research (Winter): 787-794.

Ferguson, M.J., G.S. Seow, and D. Young. 2004. Nonaudit Services and Earnings Management: UK Evidence. Contemporary
Bandyopadhyay, S.P., and J.L. Kao. 2004. Market Structure and Audit Fees: A Local Analysis.
Contemporary Accounting Research (Fall): 529-561.

Wilks, T.J., and M.F. Zimbelman. 2004. Decomposition of Fraud-Risk Assessments and Auditors'
Sensitivity to Fraud Cues. Contemporary
Accounting Research (Fall): 719-745. Accounting Research (Summer): 325BDM Experiment
Asare, S.K., and A.M. Wright. 2004. The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting. Contemporary 352.
Johnstone, K.M., J.C. Bedard, and M.L. Ettredge. 2004. The Effects of Competitive Bidding on Engagement Planning and Pricing. Contemporary
Accounting Research (Spring): 25-53. Accounting
Archival Experimental Economics Other
Mayhew, B.W., J.W. Schatzberg, and G.R. Sevcik. 2004. Examining the Role of Auditor Quality and Retained Ownership in IPO Markets: Experimemtal Evidence. Contemporary
Research (Spring): 89-130.

Bloomfield, R.J. 2004. Discussion of "Examining the Role of Auditor Quality and Retained Ownership in IPO Markets: Experimemtal Evidence". Contemporary 131-137.
Accounting Research (Spring):
Gul, F.A., C.J.P. Chen, and J.S.L. Tsui. 2003. Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees. Contemporary
Accounting Research (Fall): 441-464.
Archival Analytical Archival
Patterson, E, and J. Noel. 2003. Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation. Contemporary
Accounting Research (Fall): 519-549. Accounting Research (Summer):
Abbott, L.J., S. Parker, G.F. Peters, and K. Raghunandan. 2003. An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees. Contemporary 215-234.
Asare, S.K., and A.M. Wright. 2003. A Note on the Interdependence between Hypothesis Generation and Information Search in Conducting analytical Procedures. Contemporary
Accounting
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Kim, J.-B., R. Chung, and M. Firth. 2003. Auditor Conservatism, Asymmetric Monitoring, and Earnings Management. Contemporary
Accounting Research (Summer): 323-359.
Archival Archival Experimental Economics Other Questionnaire Survey BDM Experiment
Dopuch, N., M. Gupta, D.A. Simunic, and M.T. Stein. 2003. Production Efficiency and the Pricing of Audit Services. Contemporary
Accounting Research (Spring): 47-77. Accounting Research (Spring): 79-114.
Dopuch, N., R.R. King, and R. Schwartz. 2003. Independence in Appearance and in Fact: An Experimental Investigation. Contemporary
Zhang, P. 2003. Discussion of "Independence in Appearance and in Fact: An Experimental Investigation".
Contemporary Accounting Research (Spring): 115-119.

Cohen, J., K.G. Moorthy, and A.M. Wright. 2002. Corporate Governance and the Audit Process.
Contemporary Accounting Research (Winter): 573-594.

Earley, C.E. 2002. The Differential Use of Information by Experienced and Novice Auditors in the Performance of Ill-Structured Audit Task. Contemporary 595-614.
Accounting Research (Winter):
Johnson, V.E., I.K. Khurana, and J.K. Reynolds. 2002. Audit-Firm Tenure and the Quality of Financial Reports. Contemporary
Archival Archival Questionnaire
Carcello, J.V., D.R. Hermanson, T.L. Neal, and R.A. Riley Jr. 2002. Board Characteristics and Audit Fees.

Gibbins, M., and K.T. Trotman. 2002. Audit Review: Managers' Interpersonal Expectations and Conduct of
the Review. Contemporary
Accounting Research (Fall): 411-444. Accounting Research (Fall): 445-472. Accounting Research (Summer): 195-223. Accounting
Survey Other Archival Archival
Peecher, M.E. 2002. A Discussion of "Audit Review: Managers' Interpersonal Expectations and Conduct of the Review". Contemporary
Hackenbrack, K.E., and C.E. Hogan. 2002. Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change. Contemporary
Copley, P.A., and E.B. Douthett Jr. 2002. The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings. Contemporary
Research (Spring): 49-75.

Ferguson, A., and D. Stokes. 2002. Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers. Contemporary 77-110.
Archival
Willenborg, M. 2002. Discussion of 'Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers'. Contemporary 111-116.
Other
Beasley, M.S., and S.E. Salterio. 2001. The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience. Contemporary
Accounting
Archival
Research (Winter): 539-570.

Tan, H.-T., and J. Yip-Ow. 2001. Are Reviewers' Judgements Influenced by Memo Structure and Conclusions Documented in Audit Workpapers? Contemporary
Accounting Research
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(Winter): 663-678.
Kadous, K. 2001. Improving Juror's Evaluations of Auditors in Negligence Cases. Contemporary
BDM Experiment Other Experimental Economics BDM Experiment
Accounting Research (Fall): 425-444.

Emby, Craig. 2001. Discussion of 'Improving Jurors' Evaluations of Auditors in Negligence Cases.'

Yu, H.-C.. 2001. Experimental Evidence of the Impact of Increasing Auditors' Legal Liability of Firms' New Investments. Contemporary
Accounting Research (Fall): 495-528. Accounting
DeZoort, F.T., R.W. Houston, and M.F. Peters. 2001. The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions. Contemporary

Gendron, Yves. 2001. The Difficult Client-Acceptance Decision in Canadian Audit Firms: A Field of Investigation. Contemporary
Other BDM Experiment Archival
Thorne, L., and J. Hartwick. 2001. The Directional Effects of Discussion on Auditors' Moral Reasoning.
Contemporary Accounting Research (Summer): 337-361.

Bandyopadhyay, S.P., and J.L. Kao. 2001. Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market. Contemporary 64.
Accounting Research (Spring): 27-
Thornton, D.B. 2001. Discussion of "Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market" Contemporary
Accounting Research (Spring): 65-69. Accounting Research (Spring): 71-99.
Braun, K.W. 2001. The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects. Contemporary
Phillips, F. 2001. Discussion of "The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects" Contemporary
Accounting Research
Other
(Spring): 101-106.
Asare, S.K., A.M. Wright, and G.M. Trompeter. 2000. The Effect of Accountability and Time Budgets on Auditors' Testing Strategies. Contemporary
BDM Experiment Archival BDM Experiment Other
Clarkson, P.M. 2000. Auditor Quality and the Accuracy of Management Earnings Forecasts.
Contemporary Accounting Research (Winter): 595-622.

Taylor, M.H. 2000. The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements. Contemporary
Accounting Research (Winter): 693-712. Accounting Research (Winter):
Gibbins, Michael. 2000. Discussion of 'The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements.' Contemporary 713-715.
Caplan, D.H., and M. Kirschenheiter. 2000. Outsourcing and Audit Risk for Internal Audit Services.

Reed Smith, J., and S.L. Tiras. 2000. The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud. Contemporary
Analytical Analytical Analytical Experimental Economics BDM Experiment
Zhang, P. 1999. A Bargaining Model of Auditor Reporting. Contemporary Accounting Research (Spring): 167-192. King, R.R., and R. Schwartz. 1999. Legal Penalties and Audit Quality: An Experimental Investigation. Contemporary Accounting Research (Winter): 685-711. Harding, N., and K.T. Trotman. 1999. Hierarchical Differences in Audit Workpaper Review Performance. Contemporary Accounting Research (Winter): 671-685. Francis, J.R., and J. Krishnan. 1999. Accounting Accruals and Auditor Reporting Conservatism. Contemporary Accounting Research (Spring): 135-166. Chan, D.K. 1999. "Low-Balling" and Efficiency in a Two-Period Specialization Model of Auditing Competition. Contemporary Accounting Research (Winter): 609-643. Behn, B.K., J.V. Carcello, D.R. Hermanson and R.H. Hermanson. 1999. Client Satisfaction and Big 6 Audit Fees. Contemporary Accounting Research (Winter): 587-609. McConomy, B.J. 1998. Bias and Accuracy of Management Earnings Forecasts: An Evaluation of the Impact of Auditing. Contemporary Accounting Research (Summer): 167-195. Cohen, J.R., and G.M. Trompeter. 1998. An Examination of Factors Affecting Audit Practice Development. Contemporary Accounting Research (Winter): 481-504.
Archival
Analytical
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Chan, D.K., and S. Pae. 1998. An Analysis of the Economic Consequences of the Proportionate Liability Rule. Contemporary Accounting Research (Winter): 457-481. Buijink, W.F.J., S.J. Maijoor, and R.H.G. Meuwissen. 1998. Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands. Contemporary Accounting Research (Fall): 385-404. Becker, C.L., M.L. Defond, J. Jiambalvo, and K.R. Subramanyam. 1998. The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research (Spring): 1-24. Hansen, S.C., and J.S. Watts. 1997. Two Models of the Auditor-Client Interaction: Tests with United Kingdom Data. Contemporary Accounting Research (Summer): 23-50. Hackenbrack, K., and W.B. Knechel. 1997. Resource Allocation Decisions in Audit Engagements. Contemporary Accounting Research (Fall): 481-499. Firth, M. 1997. The Provision of Nonaudit Services by Accounting Firms to their Audit Clients. Contemporary Accounting Research (Summer): 1-21. Emby, C., and D. Finley. 1997. Debiasing Framing Effects in Auditors Internal Control Judgements and Testing Decisions. Contemporary Accounting Research (Summer): 55-77. Bernardi, R.A., and D.F. Arnold, Sr. 1997. An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm. Contemporary Accounting Research (Winter): 653-668. Bamber, E.M., and R.J. Ramsay. 1997. An Investigation of the Effects of Specialization in Audit Workpaper Review. Contemporary Accounting Research (Fall): 501-513. Thoman, L. 1996. Legal Damages and Auditor Efforts. Contemporary Accounting Research (Spring): 275-306. Schwartz, K.B., and B.S. Soo. 1996. The Association Between Auditor Changes and Reporting Lags. Contemporary Accounting Research (Spring): 353-370. Hirst, D.E., and L. Koonce. 1996. Audit Analytical Procedures: A Field Investigation. Contemporary Accounting Research (Fall): 457-486. Heiman-Hoffman, V.B., D.V. Moser, and J.A. Joseph. 1995. The Impact of an Auditors Initial Hypothesis on Subsequent Performance at Identifying Actual Errors. Contemporary Accounting Research (Spring): 763-779. Amer, T., K. Hackenbrack, and M. Nelson. 1995. Context-Dependence of Auditors Interpretations of the SFAS No. 5 Probability Expressions.
Analytical
Archival
Archival
Archival
Analytical Archival
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Contemporary Accounting Research (Fall): 25-39. Hirst, D.E. 1994. Auditor sensitivity to earnings management. Contemporary Accounting Research (Fall): 405-422 Schatzberg, J.W, and G.R. Sevcik. 1994. A multiperiod model and experimental evidence of independence and "lowballing". Contemporary Accounting Research (Summer): 137-175 Pearson, T., and G. Trompeter. 1994. Competition in the market for audit services: The effect of supplier concentration on audit fees. Contemporary Accounting Research (Summer): 115-136 Finley, D.R. 1994. Game theoretic analysis of discovery sampling for internal fraud control auditing. Contemporary Accounting Research (Summer): 91-114 BDM Experiment Experimental Economics Archival
Analytical
Hopwood, W., J.C. McKeown, and J.F. Mutchler. 1994. A Reexamination of Archival Auditor versus Model Accuracy within the Context of the Going-Concern Opinion Decision. Contemporary Accounting Research (Spring): 409-431. Church, B.K., and A. Schneider. 1993. Auditors' Generation of Diagnostic Hypotheses in Response to a Superior's Suggestion: Interference Effects. Contemporary Accounting Research (Fall): 333-350. Raghunandan, K. 1993. Predictive Ability of Audit Qualifications for Loss Contingencies. Contemporary Accounting Research (Spring): 612-634. Maletta, M.J. 1993. An Examination of Auditros' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk. Contemporary Accounting Research (Spring): 508-525. Jennings, M., D.C. Kneer, and P.M.J. Reckers. 1993. The Significance of Audit Decision Aids and Precase Jurists' Attitudes on Perceptions of Audit Firm Culpability and Liability. Contemporary Accounting Research (Spring): 489-507. Davidson, R.A., and D. Neu. 1993. A Note on the Association between Audit Firm Size and Audit Quality. Contemporary Accounting Research (Spring): 479-488. DeFond, M.L., and J. Jiambalvo. 1993. Factors Related to Auditor-Client Disagreements over Income-Increasing Accounting Methods. Contemporary Accounting Research (Spring): 415-431. Ponemon, L.A. 1992. Auditor Underreporting of Time and Moral Reasoning: An Experimental-Lab Study. Contemporary Accounting Research (Fall): 171-189. Zeff, A. 1992. Arthur Andersen & Co. and the Two-Part Opinion in the Auditor's Report: 1946-1962. Contemporary Accounting Research (Spring): BDM Experiment
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Other
443-467. Bedard, J.C., B.R. Gopi, and B. Vijayalakshmi. 1991. A Multiple Criteria Model for Audit Planning Decisions. Contemporary Accounting Research (Fall): 293-308 Moeckel, C. 1991. Two Factors Affecting an Auditor's Ability to Integrate Audit Evidence. Contemporary Accounting Research (Fall): 270-292. Bonner, S. 1991. Is Experience Necessary in Cue Measurement? The Case of Auditing Tasks. Contemporary Accounting Research (Fall): 253-269. Bdard, J.C. 1991. Expertise and its Relation to Audit Decision Quality. Contemporary Accounting Research (Fall): 198-222. Raghunandan, K., R.A. Grimlund, and A. Schepanski. 1991. Auditor Evaluation of Loss Contingencies. Contemporary Accounting Research (Spring): 549-569. Abdolmohammadi, M.J. 1991. Factors Affecting Auditors' Perceptions of Applicable Decision Aids for Various Audit Tasks. Contemporary Accounting Research (Spring): 535-548. Church, B.K. 1991. An Examination of the Effect that Commitment to a Hypothesis has on Auditors' Evaluations of Confirming and Disconfirming Evidence. Contemporary Accounting Research (Spring): 513-534. Wallace, W.A., and R.W. Kreutzfeldt. 1991. Distinctive Characteristics of Entities with an Internal Audit Department and the Association of the Quality of Such Departments with Errors. Contemporary Accounting Research (Spring): 485-512. Jennings, M.M., D.C. Kneer, and P.M.J. Reckers. 1991. Selected Auditor Communications and Perceptions of Legal Liability. Contemporary Accounting Research (Spring): 449-465. Cushing, B.E. 1990. Discussion of "Auditor Independence Judgments: A Cognitive-Developmental Model and Experimental Evidence." Contemporary Accounting Research (Fall): 252-260. Ponemon, L.A., and D.R.L. Gabhart. 1990. Auditor Independence Judgments: A Cognitive-Developmental Model and Experimental Evidence. Contemporary Accounting Research (Fall): 227-251. Feltham, G.A. 1990. Discussion of "An Equilibrium Analysis of Optimal Audit Contracts." Contemporary Accounting Research (Fall): 56-60. Melumad, N., and L. Thoman. 1990. An Equilibrium Analysis of Optimal Audit Contracts. Contemporary Accounting Research (Fall): 22-55. Matsumura, E.M., K-W. Tsui, and W-K. Wong. 1990. An Extended Multinomial-Dirichlet Model for Error Bounds for Dollar-Unit Sampling. Other
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Other Analytical Analytical
Contemporary Accounting Research (Spring): 485-500. Grimlund, R.A. 1990. Combined Monetary Unit Sampling from Several Analytical Independent Populations: Sample Size Planning and Sample Evaluation with the Moment Method. Contemporary Accounting Research (Spring): 446-484. Bonett, D.G., and R.D. Clute. 1990. Audit Sampling with Nonsampling Errors of the First Type. Contemporary Accounting Research (Spring): 432-445. Gaa, J.C. 1990. Discussion of "A Theory of Evidence Based on Audit Assertions." Contemporary Accounting Research (Spring): 427-431. Analytical
Other
Smieliauskas, W., and L. Smith. 1990 A Theory of Evidence Based on Audit Other Assertions. Contemporary Accounting Research (Spring): 407-426. Knechel, W.R., and W.F. Messier, Jr. 1990. Sequential Auditor Decision Making: Information Search and Evidence Evaluation. Contemporary Accounting Research (Spring): 386-406. Haskins, M.E., A.J. Baglioni, Jr., and D.L. Cooper. 1990. An Investigation of the Sources, Moderators, and Psychological Symptoms of Stress among Audit Seniors. Contemporary Accounting Research (Spring): 361-385. Simunic, D.A., and M.T. Stein. 1990. Audit Risk in a Client Portfolio Context. Contemporary Accounting Research (Spring): 329-343. Solomon, I. 1990. Discussion of "The Jointness of Audit Fees and Demand for MAS: A Self-Selection Analysis." Contemporary Accounting Research (Spring): 323-328. BDM Experiment
BDM Experiment
Analytical Other
Abdel-khalik, A.R. 1990.The Jointness of Audit Fees and Demand for MAS: Archival A Self-Selection Analysis. Contemporary Accounting Research (Spring): 295-322. Tomassini, L.A. 1990. The Continuing Evolution of Auditing Science: Megatrends and Research Opportunities for the 1990s. Contemporary Accounting Research (Spring): 287-294. Bachar, J. 1989. Auditing Quality, Signaling, and Underwriting Contracts. Contemporary Accounting Research (Fall): 216-241. Wilson, A.C., and D. Hudson. 1989. An Empirical Study of Regression Analysis as an Analytical Procedure. Contemporary Accounting Research (Fall): 196-215. Simunic, D.A. 1989. Discussion of "Specialized Knowledge and its Communication in Auditing." Contemporary Accounting Research (Fall): 119-124. Leslie, D.A. 1989. Discussion of "Specialized Knowledge and its Other
Analytical Archival
Other
Other
Communication in Auditing." Contemporary Accounting Research (Fall): 110-118. Danos, P., J.W. Eichenseher, and D.L. Holt. 1989. Specialized Knowledge and its Communication in Auditing. Contemporary Accounting Research (Fall): 91-109. Amershi, A.H., and P. Cheng. 1989. On the Demand for Historical Events Recording and Maintenance of Audit Trails. Contemporary Accounting Research (Fall): 72-90. Zind, R.G., and D. Zghal. 1989. Some Characteristics of the Canadian Audit Industry. Contemporary Accounting Research (Fall): 26-47. Moore, G., and W.R. Scott. 1989. Auditors' Legal Liability, Collusion with Management, and Investors' Loss. Contemporary Accounting Research (Spring): 754-774. Smieliauskas, W. 1989. A Note on Bayesian Risk Models of Audit Practice. Contemporary Accounting Research (Spring): 720-732. Finley, D.R. 1989. Decision Theory Analysis of Audit Discovery Sampling. Contemporary Accounting Research (Spring): 692-719. Ashton, R.H., P.R. Graul, and J.D. Newton. 1989. Audit Delay and the Timeliness of Corporate Reporting. Contemporary Accounting Research (Spring): 657-673. Chung, D.Y., and W.D. Lindsay. 1988. The Pricing of Audit Services: The Canadian Perspective. Contemporary Accounting Research (Fall): 19-46 Shields, M.D., I. Solomon, and W.S. Waller. 1988. Auditors' Usage of Unaudited Book Values When Making Presampling Audit Value Estimates. Contemporary Accounting Research (Fall): 1-18. Kinney, W.R. Jr. 1988. Attestation Research Opportunities: 1987. Contemporary Accounting Research (Spring): 416-425. Gibbins, M. 1988. Discussion of "An Experimental Study of the Effects of Elicitation Methods on Review of Preliminary Audit Strategy by External Auditors." Contemporary Accounting Research (Spring): 412-415. Boritz, J.E., B.G. Gaber, and W.M. Lemon. 1988. An Experimental Study of the Effects of Elicitation Methods on Review of Preliminary Audit Strategy by External Auditors. Contemporary Accounting Research (Spring): 392-411. Penno, M. 1988. Discussion of "Economic Effects of a Mandated Audit in a Contingent-Claims Production Economy." Contemporary Accounting Research (Spring): 389-391. Scott, W.R. 1988. Economic Effects of a Mandated Audit in a ContingentQuestionnaire Survey Analytical
Archival Analytical
Analytical Analytical Archival
Questionnaire Survey Experimental Economics Other Other
BDM Experiment
Other
Analytical
Claims Production Economy. Contemporary Accounting Research (Spring): 354-388. Messier, W.F. Jr., and A. Schneider. 1988. A Hierarchical Approach to the External Auditor's Evaluation of the Internal Auditing Function. Contemporary Accounting Research (Spring): 337-353. Menzefricke, U., and W. Smieliauskas. 1988. On Sample Size Allocation in Auditing. Contemporary Accounting Research (Spring): 314-336. Emby, C., and M. Gibbins. 1988. Good Judgment in Public Accounting: Quality and Justification. Contemporary Accounting Research (Spring): 287-313. Trader, R.L., and H.F. Huss. 1987. An Investigation of the Possible Effects of Nonsampling Error on Inference in Auditing: A Bayesian Analysis. Contemporary Accounting Research (Fall): 227-239. Wiggins, C.E. Jr., and L.M. Smith. 1987. A Generalized Audit Simulation Tool for Evaluating the Reliability of Internal Controls. Contemporary Accounting Research (Spring): 316-337. Menon, K., and K.B. Schwartz. 1987. An Empirical Investigation of Audit Qualification Decisions in the Presence of Going Concern Uncertainties. Contemporary Accounting Research (Spring): 302-315. Balachandran, B.V., and N.J. Nagarajan. 1987. Imperfect Information, Insurance, and Auditors' Legal Liability. Contemporary Accounting Research (Spring): 281-308. Abdolmohammadi, M.J., and P.D. Berger. 1986. A Test on the Accuracy of Probability Assessment Techniques in Auditing. Contemporary Accounting Research (Fall): 149-165. Dunmore, P.V. 1986. On the Comparison of Dollar-Unit and Stratified Mean-Per-Unit Estimators. Contemporary Accounting Research (Fall): 125-148. Smieliauskas, W. 1986. Control of Sampling Risks in Auditing. Contemporary Accounting Research (Fall): 102-124. Amershi, A.H. 1986. Discussion of "A Model of Standard Setting in Auditing." Contemporary Accounting Research (Fall): 93-101. Blazenko, G.W., and W.R. Scott. A Model of Standard Setting in Auditing. Contemporary Accounting Research (Fall): 68-92. Balachandran, B.V. 1986. Discussion of "An Analysis of the Auditor's Uncertainty about Probabilities." Contemporary Accounting Research (Spring): 283-287. Larsson, S., and G.R. Chesley. 1986. An Analysis of the Auditor's BDM Experiment
Analytical Questionnaire Survey Analytical
Analytical
Archival
Analytical
Experimental Economics Analytical
Analytical Other Analytical Other
Analytical
Uncertainty about Probabilities. Contemporary Accounting Research (Spring): 259-282. Gaa, J.C., and C.H. Smith. 1985. Auditors and Deceptive Financial Statements: Assigning Responsibility and Blame. Contemporary Accounting Research (Spring): 219-241. Other
Boritz, J.E. 1985. Information Presentation Structures on Audit Planning and BDM Experiment Review Judgments. Contemporary Accounting Research (Spring): 193-218.
Journal of Accounting & Economics

Wang, Q., T.J. Wong, and L. Xia. 2008. State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting & Economics (September): 112-134. Caramanis, C. and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting & Economics (March): 116-138. Ashbaugh-Skaife, H., D. W. Collins, and W.R. Kinney Jr. 2007. The discovery and reporting of internal control deficiencies prior to SOXmandated audits. Journal of Accounting & Economics (September): 166192. Archival
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Archival Ogneva, M. and K. R. Subramanyam. 2007. Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia. Journal of Accounting & Economics (July): 439-452. Gaver, J. J. and J. S. Patterson. 2007. The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry. Journal of Accounting & Economics (July): 299-320. Archival
Hilary, G., and C. Lennox. 2005. The credibility of self-regulation: Evidence Archival from the accounting profession's peer review program. Journal of Accounting & Economics (December): 211-229. Louis, H. 2005. Acquirers abnormal returns and the non-Big 4 auditor clientele effect. Journal of Accounting & Economics (December): 75-99. Lennox, C. 2005. Audit quality and executive officers affiliations with CPA firms. Journal of Accounting & Economics (June): 201-231. Taffler, R.J., J. Lu, and A. Kausar. 2004 In denial? Stock market underreaction to going-concern audit report disclosures. Journal of Accounting & Economics (December): 263-296. Butler, M., A.J. Leone, and M. Willenborg. 2004. An empirical analysis of auditor reporting and its association with abnormal accruals. Journal of Accounting & Economics (June): 139-165. Pittman, J.A., and S. Fortin. 2004. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting & Economics (February): 113-136. Palmrose, Z.-V., V.J. Richardson, and S. Scholz. 2004. Determinants of market reactions to restatement announcements. Journal of Accounting & Economics (February): 59-89. Banker, R.D., H. Chang, and R. Cunningham. 2003. The public accounting industry production function. Journal of Accounting & Economics (June): 255-281. Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting & Economics (August): 375400. Craswell, A., D.J. Stokes, and J. Laughton. 2002. Auditor independence and fee dependence. Journal of Accounting & Economics (June): 253-275. Seetharaman, A., F.A. Gul, and S.G. Lynn. 2002. Litigation risk and audit fees: evidence from UK firms cross-listed on US markets. Journal of Accounting & Economics (February): 91-115. E. Bartov, F.A. Gul, and J.S.L. Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting & Economics (December): 421-452. J.K. Reynolds, and J.R. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting & Economics (December): 375-400. Willenborg, M., J.C. James, and C. McKeown. 2000. Going-concern initial public offerings. Journal of Accounting & Economics (December): 279-313. Archival Archival Archival
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Lennox, C. 2000. Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting & Economics (June): 321337. DeFond, M.L., T. J. Wong and S. Li. 1999. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting & Economics (December): 269-305. Lee, C.J., C. Liu, and T. Wang. 1999. The 150-Hour Rule. Journal of Accounting & Economics (April): 203-228. Doogar, R., and R.F. Easley. 1998. Concentration without Differentiation: A New Look at the Determinants of Audit Market Concentration. Journal of Accounting & Economics (June): 235-254. DeFond, M.L., and K.R. Subramanyam. 1998. Auditor Changes and Discretionary Accruals. Journal of Accounting & Economics (February): 35-67.
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Dopuch, N., D.E. Ingberman, and R.R. King. 1997. An Experimental Experimental Investigation of Multi-defendant Bargaining in Joint and Several and Economics Proportionate Liability Regimes. Journal of Accounting & Economics (July): 189-221. Frost, C.A. 1997. Disclosure Policy Choice of UK Firms Receiving Modified Audit Reports. Journal of Accounting & Economics (July): 163-187. Gul, F.A., and J.S.L. Tsui. 1997. A Test of the Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing. Journal of Accounting & Economics (December): 219-238. Dye, R.A. 1995. Incorporation and the Audit Market. Journal of Accounting & Economics (January): 75-115. Craswell, A.T., J.R. Francis, and S.L. Taylor. 1995. Auditor Brand Name Reputations and Industry Specializations. Journal of Accounting & Economics (December): 297-322. Feltham, G.A., J.S. Hughes, and D.A. Simunic. 1991. Empirical Assessment of the Impact of Auditor Quality On The Valuation Of New Issues. Journal of Accounting & Economics (December): 375-399. Dye, R.A. 1991. Informationally Motivated Auditor Replacement. Journal of Accounting & Economics (December): 347-374. Datar, S.M., G.A. Feltham, and J.S. Hughes. 1991. The Role of Audits and Audit Quality in Valuing New Issues. Journal of Accounting & Economics (March): 3-49. Archival
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Analytical Archival
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Kinney, W.R., Jr. 1986. Audit Technology and Preferences for Auditing Standards. Journal of Accounting & Economics (March): 73-89. Dopuch, N., R.W. Holthausen and R.W. Leftwich. 1986. Abnormal Stock Returns Associated With Media Disclosures of 'Subject To' Qualified Audit Opinions. Journal of Accounting & Economics (June): 93-117. Dodd, P., N. Dopuch, R. Holthausen, and R. Leftwich. 1984. Qualified Audit Opinions and Stock Prices: Information Content, Announcement Dates, and Concurrent Disclosures. Journal of Accounting & Economics (April): 3-38. Baber, W.R. 1983. Toward Understanding The Role of Auditing In The Public Sector. Journal of Accounting & Economics (December): 213-227. DeAngelo, L.E. 1982. Mandated Successful Efforts and Auditor Choice. Journal of Accounting & Economics (December): 171-203. DeAngelo, L.E. 1981. Auditor Size and Audit Quality. Journal of Accounting & Economics (December): 183-199. DeAngelo, L.E. 1981. Auditor Independence, 'Low Balling', and Disclosure Regulation. Journal of Accounting & Economics (August): 113-127.
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Journal of Accounting and Public Policy
O. Hope, T. Kang, W. Thomas and Y. K. Yoo. 2008. Culture and auditor choice: A test of the secrecy hypothesis Journal of Accounting and Public Policy (September-October): 357-373. Vermeer, T. 2008. Market for former Andersen clients: Evidence from government and non-profit sectors. Journal of Accounting and Public Policy (September-October): 394-408. Lai, K., F. A Gul. 2008. Was audit quality of Laventhol and Horwath poor? Journal of Accounting and Public Policy (May/June): 217- 237. Jenkins, D. S. and U. Velury. 2008. Does auditor tenure influence the reporting of conservative earnings? Journal of Accounting and Public Policy (March-April): 177- 192. Kaplan, S. E. and E. G Mauldin. 2008. Auditor rotation and the appearance of independence: Evidence from non-professional investors. Journal of Accounting and Public Policy (March-April): 177- 192. Arnold Schneider, Bryan K. Church. 2008. The effect of auditors internal control opinions on loan decisions. Journal of Accounting and Public Policy (January-February): 19-37. Citron, D. B., R. J. Taffler and J. Uang. 2008. Delays in reporting pricesensitive information: The case of going concern. Journal of Accounting and Public Policy (January-February): 19-37. Lowensohn, S., L. E Johnson, R. J. Elder, S. P. Davies. 2007. Auditor specialization, perceived audit quality, and audit fees in the local government audit market. Journal of Accounting and Public Policy (November-December): 705-732. Zhou, H. 2007. Auditing standards, increased accounting disclosure, and information asymmetry: Evidence from an emerging market. Journal of Accounting and Public Policy (September-October): 584-620. Pathak, J., S. Nkurunziza, and S. E. Ahmed. 2007. General theory of cost minimization strategies of continuous audit of databases. Journal of Accounting and Public Policy (September-October): 621-633. l Firth, M., P. M Y Fung and O. M Rui. 2007. Ownership, two-tier board structure, and the informativeness of earnings--Evidence from China. Journal of Accounting and Public Policy (July-August): 463-496.
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BDM Experiment
BDM Experiment
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Yan Zhang, Y., J. Zhou and N. Zhou. 2007. Audit committee quality, auditor Archival independence, and internal control weaknesses. Journal of Accounting and Public Policy: (May-June): 300-327.
Stanley, J. D. and F T. DeZoort. 2007. Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy (March-April):131-159. Hunt, A. K. and A. Lulseged. 2007. Client importance and non-Big 5 auditors' reporting decisions. Journal of Accounting and Public Policy (March-April): 212-248. Lam, K. C. K.,and Y. M. Mensah. 2006. Auditors decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong. Journal of Accounting and Public Policy (NovemberDecember): 706-739.
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M. A. Geiger, K. Raghunandan, D. V. Rama. 2006. Auditor decision-making Archival in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size. Journal of Accounting and Public Policy (May-June): 332-353. D. S. Jenkins, D. S., G. D. Kane and U. Velury. 2006. Earnings quality Archival decline and the effect of audit industry specialist auditors: An analysis of the late 1990s. Journal of Accounting and Public Policy (January-February): 7190. Asare, S., J. Cohen, and G. Trompeter. 2005. The effect of non-audit services on client risk, acceptance and staffing decisions. Journal of Accounting and Public Policy (November-December): 489-520. BDM Experiment
Beneish, M.D., P.E. Hopkins, I.P. Jansen, and R.D. Martin. 2005. Do auditor Archival resignations reduce uncertainty about the quality of firms financial reporting? Journal of Accounting and Public Policy (September - October): 357-390. Ascioglu, A., S.P. Hegde, and J.B. McDermott. 2005. Auditor compensation, disclosure quality, and market liquidity: Evidence from the stock market. Journal of Accounting and Public Policy (July - August): 325354. Basioudis, I.G., and S. Ellwood. 2005. External audit in the National Health Service in England and Wales: A study of an oversight bodys control of auditor remuneration. Journal of Accounting and Public Policy (May-June): 207-241. Pathak, J., B. Chaouch, and R.S. Sriram. 2005. Minimizing cost of continuous audit: Counting and time dependent strategies. Journal of Accounting and Public Policy (January - February): 61-75. Barnes, Paul. 2004. The auditors going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead. Journal of Accounting and Public Policy (NovemberDecember): 415-440. Archival
Archival
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Analytical
Davidson, III, W.N., B. Xie, and W. Xu. 2004. Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise. Journal of Accounting and Public Policy (July - August): 279293. Fields, L. P., D.R. Fraser, and M.S. Wilkins. 2004. An investigation of the pricing of audit services for financial institutions. Journal of Accounting and Public Policy (January - February): 53-77. Chaney, P.K., D.C. Jeter, and P.E. Shaw. 2003. The impact on the market for audit services of aggressive competition by auditors. Journal of Accounting and Public Policy (November - December): 487-516. Lee, P., D. Stokes, S. Taylor, and T. Walter. 2003. The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings. Journal of Accounting and Public Policy (September - October): 377-400. Roberts, R.W., P.D. Dwyer, and J.T. Sweeney. 2003. Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995 Journal of Accounting and Public Policy (September - October): 433-457. Verrecchia, R.E. 2003. Why all the hoopla about Enron? Journal of Accounting and Public Policy (March - April): 99-105. DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2003. Audit committee support for auditors: The effects of materiality justification and accounting precision. Journal of Accounting and Public Policy (March - April): 175199. Zeff, S.A. 2003. Du Ponts early policy on the rotation of audit. Journal of Accounting and Public Policy (January - February): 1-18. Carcello, J.V., D.R. Hermanson, and T.L. Neal. 2003. Auditor reporting behavior when GAAS lack specificity: the case of SAS No. 59. Journal of Accounting and Public Policy (January - February): 63-81. Ronen, J. 2002. Policy reforms in the aftermath of accounting scandals. Journal of Accounting and Public Policy (Winter): 281-286. Johnson, L.E., S.P. Davies, and R.J. Freeman. 2002. The effect of seasonal variations in auditor workload on local government audit fees and audit delay. Journal of Accounting and Public Policy (Winter): 395-422. Abdel-khalik, A.R. 2002. Reforming corporate governance post Enron: Shareholders' Board of Trustees and the auditor. Journal of Accounting and Public Policy (Summer): 97-103.
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Benston, G.J., and A.L. Hartgraves. 2002. Enron: what happened and what we can learn from it. Journal of Accounting and Public Policy (Summer): 105-127. Revsine, L. 2002. Enron: sad but inevitable. Journal of Accounting and Public Policy (Summer): 137-145. Payne, J.L., and K.L. Jensen. 2002. An examination of municipal audit delay. Journal of Accounting and Public Policy (Spring): 1-29. Grant, C. T., C.S. Ciccotello, and M. Dickie. 2002. Barriers to professional entry: how effective is the 150-hour rule? Journal of Accounting and Public Policy (Spring): 71-93. Bdard, J. 2001. The disciplinary process of the accounting profession: protecting the public or the profession? The Qubec experience. Journal of Accounting and Public Policy (Winter): 399-437. Thorne, J., S.A. Holmes, A.S. McGowan, C.A. Strand, and R.H. Strawser 2001. The relation between audit pricing and audit contract type: a public sector analysis. Journal of Accounting and Public Policy (Autumn): 189215. McLelland, A.J., and G. Giroux. 2000. An empirical analysis of auditor report timing by large municipalities. Journal of Accounting and Public Policy (Autumn): 263-281. Collier, P. and A. Gregory. 1999. Audit Committee Activity and Agency Costs. Journal of Accounting and Public Policy (Winter): 311-332. Cushing, B.E. 1999. Economic Analysis of Accountants Ethical Standards: The Case of Audit Opinion Shopping. Journal of Accounting and Public Policy (Winter): 339-363.
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Coate, C.J. 1999. Discussion of Economic Analysis of Accountants Ethical Analytical Standards: The Case of Audit Opinion Shopping. Journal of Accounting and Public Policy (Winter): 365-373. Cloyd, C.B., J.R. Frederickson and J.W. Hill. 1998. Independent Auditor Litigation: Recent Events and Related Research. Journal of Accounting and Public Policy (Summer): 121-142. Jennings, M.M., D.J. Lowe and P.M.J. Reckers. 1998. Causality as an Influence on Hindsight Bias: An Empirical Examination of Judges Evaluation of Professional Audit Judgment. Journal of Accounting and Public Policy (Summer): 143-167. Jones, F.L. and K. Raghunandan. 1998. Client Risk and Recent Changes in the Market for Audit Services. Journal of Accounting and Public Policy (Summer): 169-181. Other
BDM Experiment
Archival
McEnroe, J.E. and S.C. Martens. 1998. An Examination of the Auditing Standards Promulgation Process Involving SAS No. 69. Journal of Accounting and Public Policy (Spring): 1-26. Siliciano, J.A. 1997. Trends in Independent Auditor Liability: The Emergence of a Sane Consensus? Journal of Accounting and Public Policy (Winter): 339-353. Palmrose, Z-V. 1997. Audit Litigation Research: Do the Merits Matter? An Assessment and Directions for Future Research. Journal of Accounting and Public Policy (Winter): 355-378. Dalton, D.R., J.W. Hill and R.J. Ramsay. 1997. The Threat of Litigation and Voluntary Partner/Manager Turnover in Big Six Firms. Journal of Accounting and Public Policy (Winter): 379-413.
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Blacconiere, W.G. and M.L. DeFond. 1997. An Investigation of Independent Archival Audit Opinions and Subsequent Independent Auditor Litigation of PubliclyTraded Failed Savings and Loans. Journal of Accounting and Public Policy (Winter): 415-454. Mishra, B.K., D.P. Newman and C.H. Stinson. 1997. Environmental Regulations and Incentives for Compliance Audits. Journal of Accounting and Public Policy (Summer): 187-214. Cloyd, C.B., J.R. Frederickson and J.W. Hill. 1996. Motivating Factors in Lawsuits Against Independent Auditors: Experimental Evidence on the Importance of Causality. Journal of Accounting and Public Policy (Autumn): 185-218. Elitzur, R. and H. Falk. 1996. Planned Audit Quality. Journal of Accounting and Public Policy (Autumn): 247-269. Jones, F.L. 1996. The Information Content of the Auditors Going Concern Evaluation. Journal of Accounting and Public Policy (Spring): 1-27. Analytical
BDM Experiment
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Deis, D.R. Jr., and G. Giroux. 1996. The Effect of Auditor Changes on Audit Archival Fees, Audit Hours, and Audit Quality. Journal of Accounting and Public Policy (Spring): 55-76. Anderson, J.C., M.M. Jennings, S.E. Kaplan and P.M.J. Reckers. 1995. The Effect of Using Diagnostic Decision Aids for Analytical Procedures on Judges Liability Judgments. Journal of Accounting and Public Policy (Spring): 33-62. BDM Experiment
Haskins, M.E. and M.W. Dirsmith. 1995. Control and Inherent Risk Questionnaire Assessments in Client Engagements: An Examination of Their Survey Interdependencies. Journal of Accounting and Public Policy (Spring): 63-83.
Krishnan, J. and R.G. Stephens. 1995. Evidence on Opinion Shopping from Audit Opinion Conservatism. Journal of Accounting and Public Policy (Autumn): 179-201. Schaefer, J. and M. Zimmer. 1995. Gender and Earnings of Certain Accountants and Auditors: A Comparative Study of Industries and Regions. Journal of Accounting and Public Policy (Winter): 265-291. Schneider, A. 1995. Incidence of Accounting Irregularities: An Experiment to Compare Audit, Review, and Compilation Services. Journal of Accounting and Public Policy (Winter): 293-310. Hill, J.W., R.J. Ramsay, and D.T. Simon. 1994. Audit Fees and Client Business Risk During the S&L Crisis: Empirical Evidence and Directions for Future Research. Journal of Accounting and Public Policy (Fall): 185-203. Menon, K., and J.D. Williams. 1994. The Use of Audit Committees for Monitoring. Journal of Accounting and Public Policy (Summer): 121-139. Anderson, D., J.R. Francis, and D.J. Stokes. 1993. Auditing, Directorships and the Demand for Monitoring. Journal of Accounting and Public Policy (Winter): 353-375. Beneish, M.D., and R. Chatov, 1993. Corporate Codes of Conduct: Economic Determinants and Legal Implications for Independent Auditors. Journal of Accounting and Public Policy (Spring): 3-35.
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Chang, C.F., P.J. Steinbart, and H.P. Tuckman. 1993. Are Medicare Audits Archival Random or Predictable? Journal of Accounting and Public Policy (Summer): 135-154. Jang, H.J., and C. Lin. 1993. Audit Quality and Trading Volume Reaction: A Archival Study of Initial Public Offering of Stocks. Journal of Accounting and Public Policy (Fall): 263-287. Campbell, D.R., and L.M. Parker. 1992. SEC Communications to the Independent Auditors: An Analysis of Enforcement Actions. Journal of Accounting and Public Policy (Winter): 297-330. Raman, K.K., and E.R. Wilson. 1992. An Empirical Investigation of the Market for "Single Audit" Services. Journal of Accounting and Public Policy (Winter): 271-295. Rubin, M.A. 1992. Municipal Selection of a State or External Auditor for Financial Statement Audits. Journal of Accounting and Public Policy (Summer): 155-178. Copley, P.A. 1991. The Association Between Municipal Disclosure Practices and Audit Quality. Journal of Accounting and Public Policy (Winter): 245-266. Archival
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Dirsmith, M.W., M.A. Covaleski, and C.E. White, Jr. 1991. Independent Auditor Perceptions of Client Strategic Planning Processes: A Conceptual and Empirical Investigation. Journal of Accounting and Public Policy (Winter): 267-296.
Other
Tonge, S.D., and C.W. Wootton. 1991. Auditor Concentration and Archival Competition Among the Large Public Accounting Firms: Post-Merger Status and Future Implications. Journal of Accounting and Public Policy (Summer): 157-172. Baber, W.R. 1990. Toward a Framework for Evaluating the Role of Accounting and Auditing in Political Markets: The Influence of Political Competition. Journal of Accounting and Public Policy (Spring): 57-74. Bradbury, M.E. 1990. The Incentives for Voluntary Audit Committee Formation. Journal of Accounting and Public Policy (Spring): 19-36. Haka, S., and P. Chalos. 1990. Evidence of Agency Conflict Among Management, Auditors, and the Audit Committee Chair. Journal of Accounting and Public Policy (Winter): 271-292. Kaplan, S.E., K. Menon, and D.D. Williams. 1990. The Effect of Audit Structure on the Audit Market. Journal of Accounting and Public Policy (Fall): 197-215. Pincus, K., M. Rusbarsky, and J. Wong. 1989. Voluntary Formation of Corporate Audit Committees Among NASDAQ Firms. Journal of Accounting and Public Policy (Winter): 239-265. Kaplan, R.L. 1987. Accountants' Liability and Audit Failures: When the Umpire Strikes Out. Journal of Accounting and Public Policy (Spring): 1-8. Other
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Beck, P.J., and R.M. Barefield. 1986. An Economic Analysis of Competitive Analytical Bidding for Public Sector Audit Engagements. Journal of Accounting and Public Policy (Fall): 143-165. Healy, P., and T. Lys. 1986. Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms. Journal of Accounting and Public Policy (Winter): 251-265. Marks, B.R., and K.K. Raman. 1986. State Audit Budgets and Market Assessments of Credit Risk. Journal of Accounting and Public Policy (Winter): 233-250. DeJong, D. V. 1985. Class-Action Privileges and Contingent Legal Fees: Investor and Lawyer Incentives to Litigate and the Effect on Audit Quality. Journal of Accounting and Public Policy (Fall): 175-200. Archival
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Analytical
Journal of Accounting Research
Messier, W.F., Jr., V. Owhoso, and C. Rakovski. 2008. Can Audit Partners Predict Subordinates Ability to Detect Errors? Journal of Accounting Research (December): 1241-1264. Hatfield, R.C., C.P. Agoglia, and M.H. Sanchez. 2008. Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting. Journal of Accounting Research (December): 11831207. Weber, J., M. Willenborg, and J. Zhang. 2008. Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG. Journal of Accounting Research (September): 941-972. Bell, T.B., R. Doogar, and I. Solomon. 2008. Audit Labor Usage and Fees under Business Risk Auditing. Journal of Accounting Research (September): 729-760. Lim, C-Y., and H-T. Tan. 2008. Non-audit Service Fees and Audit Quality: The Impact of Auditor Specialization. Journal of Accounting Research (March): 199-246. Gul, F.A. 2006. Auditors Response to Political Connections and Cronyism in Malaysia. Journal of Accounting Research (December): 931-963. Lu, T. 2006. Does Opinion Shopping Impair Auditor Independence and Audit Quality? Journal of Accounting Research (June): 561-583.
Beyer, A., and S.S. Sridhar. 2006. Effects of Multiple Clients on the Reliability of Audit Reports. Journal
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of Accounting Research (Mar): 29-51. of Accounting Research
Karamanou, I., and N. Vafeas. 2005. The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. Journal
(June): 453-486.
Defond, M.L., R.N. Hann, and X. Hu. 2005. Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? Journal
of Accounting Research (May): 153-193.
Archival Other Archival Archival Archival Archival
Engel, Ellen. 2005. Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? Journal
of Accounting Research (May): 195-204. of Accounting Research (March): 35-72.
Fan, J.P.H., and T.J. Wong. 2005. Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. Journal
Lyon, J.D., and M.W. Maher. 2005. The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct. Journal
of Accounting Research (March): 133-151. of
Johnstone, K.M., and J.C. Bedard. 2004. Audit Firm Portfolio Management Decisions. Journal
Accounting Research (September): 659-690.

Mansi, S.A., W.F. Maxwell, and D.P. Miller. 2004. Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. Journal
of Accounting Research (September): 755-793.
Kinney Jr., W.R., Z-V. Palmrose, and S. Scholz. 2004. Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right? Journal 588.
of Accounting Research (June): 561-
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Larcker, D.F., and S.A. Richardson. 2004. Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance. Journal
of Accounting Research (June): 625-658. of Accounting Research (September):
Archival Archival
Weber, J., and M. Willenborg. 2003. Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings. Journal 681-720.
Whisenant, S., S. Sankaraguruswamy, and K. Raghunandan. 2003. Evidence on the Joint Determination of Audit and Non-Audit Fees. Journal
of Accounting Research (September): 721-744. of Accounting Research (March): 33of of
Agoglia, C.P.; T. Kida, and D.M. Hanno. 2003. The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers. Journal 46.
Joe, J.R. 2003. Why Press Coverage of a Client Influences the Audit Opinion. Journal
BDM Experiment Archival Archival
Accounting Research (March): 109-133.

Chaney, P.K., and K.L. Philipich. 2002. Shredded Reputation: The Cost of Audit Failure. Journal
Accounting Research (September): 1221-1245.

DeFond, M.L.; K. Raghunandan, and K.R. Subramanyam. 2002. Do NonAudit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions. Journal
of Accounting
Research (September): 1247-1274.

Bagnoli, M., M. Penno, and S.G. Watts. 2001. Auditing in the Presence of Outside Sources of Information.
Journal of Accounting Research (December): 435-447.

Barron, O., J. Pratt, and J.D. Stice. 2001. Misstatement Direction, Litigation Risk, and Planned Audit Investment. Journal
Analytical BDM Experiment Archival
of Accounting Research (December): 449-465. of Accounting
Felix Jr., W.L., A.A. Gramling, and M.J. Maletta. 2001. The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution. Journal
Research (December): 513-534.

Gibbins, M., S. Salterio, and A. Webb. 2001. Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting. Journal 563.
of Accounting Research (December): 535of
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Jamal, K., and H.T. Tan. 2001. Can Auditors Predict the Choices Made by Other Auditors? Journal
Accounting Research (December): 583-597.

Mayhew, B.W. 2001. Auditor Reputation Building. Journal
of Accounting Research
(December): 599-617.
Williams Turner, C. 2001. Accountability Demands and the Auditor's Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action).
Journal of
Accounting Research (December): 683-706.

Bell, T.B., W.R. Landsman, and D.A. Shackelford. 2001. Auditor's Perceived Business Risk and Audit Fees: Analysis and Evidence. Journal
of Accounting Research (June): 35-43.
Bradshaw, M.T., S.A. Richardson, and R.G. Sloan. 2001. Do Analysts and Auditors Use Information in Accruals? Journal
of Accounting Research (June): 45-74. of Accounting Research (June): 93-117. of Accounting Research (Autumn): 355-374.
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Dopuch, N., R.R. King, and R. Schwartz. 2001. An Experimental Investigation of Retention and Rotation Requirements. Journal
Hackenbrack, K., K.L. Jensen, and J.L. Payne. 2000. The Effect of a Bidding Restriction on the Audit Services Market. Journal
Erickson, M., B.W. Mayhew, and W.L. Felix. 2000. Why Do Audits Fail? Evidence from Lincoln Savings and Loan. Journal
of Accounting Research (Spring): 165-194. of Accounting Research (Spring): 195-207.
Ettredge, M.L., and D.T. Simon. 2000. The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings. Journal
Holder-Webb, L.M., and M.S. Wilkins. 2000. The Incremental Information Content of SAS No. 59 GoingConcern Opinions. Journal
of Accounting Research (Spring): 209-219.
Zimbelman, M.F., and W.S. Waller. 1999. An Experimental Investigation of Auditor-Auditee Interaction Under Ambiguity. Journal of Accounting Research (Supplement): 135-156. Bloomfield, R. 1999. Discussion of an Experimental Investigation of Auditor-Auditee Interaction under Ambiguity. Journal of Accounting Research (Supplement): 157. Tan, H., and A. Kao. 1999. Accountability Effects on Auditors Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexity. Journal of Accounting Research (Spring): 209-224. Solomon, I., M.D. Shields, and O.R. Whittington. 1999. What Do IndustrySpecialist Auditors Know? Journal of Accounting Research (Spring): 191-208. Phillips, F. 1999. Auditor Attention to and Judgements of Aggressive Financial Reporting. Journal of Accounting Research (Spring): 167-190. Brown, C.E., M.E. Peecher, and I. Solomon. 1999. Auditors Hypothesis Testing in Diagnostic Inference Tasks. Journal of Accounting Research (Spring): 1-26. Louwers, T.J. 1998. The Relation Between Going-Concern Opinions and the Auditors Loss Function. Journal of Accounting Research (Spring): 143-156. Bockus, K., and F. Gigler. 1998. A Theory of Auditor Resignation. Journal of Accounting Research (Autumn): 191-208. Blackwell, D.W., T.R. Noland, and D.B. Winters. 1998. The Value of Auditor Assurance: Evidence from Loan Pricing. Journal of Accounting Research (Spring): 57.-70
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Zimbelman, M.F. 1997. The Effects of SAS No. 82 on Auditors Attention to Fraud Risk Factors and Audit Planning Decisions. Journal of Accounting Research (Supplement): 75-97. Hoffman, V.B. 1997. Discussion of the Effects of SAS No. 82 on Auditors Attention to Fraud Risk Factors and Audit Planning Decisions. Journal of Accounting Research (Supplement): 99. Tan, H., and R. Libby. 1997. Tacit Managerial Versus Technical Knowledge as Determinants of Audit Expertise in the Field. Journal of Accounting Research (Spring): 97-114. Mutchler, J.F., W. Hopwood and J.M. McKeown. 1997. The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies. Journal of Accounting Research (Autumn): 295-311. Melumad, N.D., and A. Ziv. 1997. A Theoretical Examination of the Market Reaction to Auditors Qualifications. Journal of Accounting Research (Autumn): 239-256. Kennedy, J., and M.E. Peecher. 1997. Judging Auditors Technical Knowledge. Journal of Accounting Research (Autumn): 279-293. Kennedy, J., D.N. Kleinmuntz, and M.E. Peecher. 1997. Determinants of the Justifiability of Performance on Ill-Structured Audit Tasks. Journal of Accounting Research (Supplement): 105-123. Hackenbrack, K. 1997. Discussion of Determinants of the Justifiability of Performance in Ill-Structured Audit Tasks. Journal of Accounting Research (Supplement): 125. Hoffman, V.B., and J.M. Patton. 1997. Accountability, the Dilution Effect, and Conservatism in Auditors Fraud Judgements. Journal of Accounting Research (Autumn): 227-238. Glover, S.M. 1997. The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information. Journal of Accounting Research (Autumn): 213-227.
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Petroni, K., and M. Beasley. 1996. Errors in Accounting Estimates and Their Archival Relation to Audit Firm Type. Journal of Accounting Research (Spring): 151-172. Peecher, M.E. 1996. The Influence of Auditors Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence. Journal of Accounting Research (Spring): 125-140. Davidson, R.A., and W.E. Gist. 1996. Empirical Evidence on the Functional Relation Between Audit Planning and Total Audit Effort. Journal of Accounting Research (Spring): 111-124. BDM Experiment
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Tan, H. 1995. Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgement. Journal of Accounting Research (Spring): 113-136. McDaniel, L.S., and W.R. Kinney, Jr. 1995. Expectation-Formation Guidance in the Auditors Review of Interim Financial Information. Journal of Accounting Research (Spring): 59-76. Koonce, L., U. Anderson, and G. Marchant. 1995. Justification of Decisions in Auditing. Journal of Accounting Research (Autumn): 369-384. Copley, P.A., J.J. Gaver, and K.M. Gaver. 1995. Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit Market. Journal of Accounting Research (Spring): 137-156. Gibbins, M., and J.D. Newton. 1994. An Empirical Exploration of Complex Accountability in Public Accounting. Journal of Accounting Research (Fall): 165-186. Kachelmeier, S. J. 1994. Discussion of an experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Supplement): 131-139. Dopuch, N., R. R. King, and J. W. Schatzberg. 1994. An experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Supplement): 103-130. Francis, J. 1994. Discussion of Lawsuits against auditors. Journal of Accounting Research (Supplement): 95-102. Lys, T. and R. L. Watts. 1994. Lawsuits against auditors. Journal of Accounting Research (Supplement): 65-93. Gigler, F. 1994. Discussion of an analysis of auditor liability rules. Journal of Accounting Research (Supplement): 61-64. Narayanan, V. G. 1994. An analysis of auditor liability rules. Journal of Accounting Research (Supplement): 39-59. Bell, T. B. 1994. Discussion of auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Supplement): 31-38. Carcello, J. V. and Z. V. Palmrose. 1994. Auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Supplement): 1-30. OKeefe, T. B., D. A. Simunic, and M. T. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research (Autumn): 241-261.
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Ramsay, R. J. 1994. Senior/manager differences in audit workpaper review performance. Journal of Accounting Research (Spring): 127-135. Hirst, D. E. 1994. Auditors sensitivity to source reliability. Journal of Accounting Research (Spring): 113-126. Beatty, R. P. 1993. The economic determinants of auditor compensation in the initial public offerings market. Journal of Accounting Research (Autumn): 294-302. Patterson, E. R. 1993. Strategic sample size choice in auditing. Journal of Accounting Research (Autumn): 272-293. Kennedy, J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research (Autumn): 231-245. Libby, R. and M. G. Lipe. 1992. Incentives, effort, and the cognitive processes involved in accounting-related judgments. Journal of Accounting Research (Autumn): 249-273. Hackenbrack, K. 1992. Implications of seemingly irrelevant evidence in audit judgment. Journal of Accounting Research (Spring): 126-136. Teoh, S-H. 1992. Auditor independence, dismissal threats, and the market reaction to auditor switches. Journal of Accounting Research (Spring): 1-23. J. H. Evans, III. 1991. Discussion of an independent auditors ex post criteria for the disclosure of information. Journal of Accounting Research (Supplement): 213-216. Penno, M., J. and J. S. Watts. 1991. An independent auditors ex post criteria for the disclosure of information. Journal of Accounting Research (Supplement): 194-212. M. L. Ettredge. 1991. Discussion of Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Supplement): 186-193. Palmrose, Z. V. 1991. Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Supplement): 149-185. M. L. DeFond, and D. B. Smith. 1991. Discussion of the financial and market effects of the SECs accounting and auditing enforcement releases. Journal of Accounting Research (Supplement): 143-148. Feroz, E. H., K. Park, and V. S. Pastena. 1991. The financial and market effects of the SECs accounting and auditing enforcement releases. Journal of Accounting Research (Supplement): 107-142.
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J. E. Berg. 1991. Discussion of The impact of MAS on auditors independence: An experimental markets study. Journal of Accounting Research (Supplement): 99-106. Dopuch, N., and R. R. King. 1991. The impact of MAS on auditors independence: An experimental markets study. Journal of Accounting Research (Supplement): 60-98. S. Baiman. 1991. Discussion of conservatism and auditor-client negotiations. Journal of Accounting Research (Supplement): 55-59. Antle, R., and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research (Supplement): 31-54. L. Thoman. 1991. Discussion of contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Supplement): 25-30. Antle, R., and J. Demski. 1991. Contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Supplement): 1-24. Bell, T. B., and R. H. Tabor. 1991. Empirical analysis of audit uncertainty qualifications. Journal of Accounting Research (Autumn): 350-370. Trotman, K. T., and R. Wood. 1991. A meta-analysis of studies on internal control judgments. Journal of Accounting Research (Spring): 180-192. Frost, C. A. 1991. Loss contingency reports and stock prices: A replication and extension of Banks and Kinney. Journal of Accounting Research (Spring): 157-169. Baiman, S., J. H. Evans, III, and N. J. Nagarajan. 1991. Collusion in auditing. Journal of Accounting Research (Spring): 1-18. Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Supplement): 148-180. Heiman, V. 1990. Discussion of Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Supplement): 181-186. Watts, J. S. 1990. Discussion of Assessing audit risk from errors and irregularities. Journal of Accounting Research (Supplement): 141-147. Shibano, T. 1990. Assessing audit risk from errors and irregularities. Journal of Accounting Research (Supplement): 110-140.
Experimental Economics Experimental Economics Analytical Analytical Analytical
Analytical
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Messier, W. F., Jr. 1990. Discussion of a cognitive computational model of risk hypothesis generation. Journal of Accounting Research (Supplement): 104-109. Peters, J. M. 1990. A cognitive computational model of risk hypothesis generation. Journal of Accounting Research (Supplement): 83-103. Marchant, G. 1990. Discussion of Determinants of auditor expertise. Journal of Accounting Research (Supplement): 21-28. Bonner, S. E., and B. L. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research (Supplement): 1-20. Moeckel, C. 1990. The effect of experience on auditors memory errors. Journal of Accounting Research (Autumn): 368-387. Libby, R., and D. M. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research (Autumn): 348-367. McDaniel, L. S. 1990. The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research (Autumn): 267-285 Dye, R. A., B. V. Balachandran, and R. P. Magee. 1990. Contingent fees for audit firms. Journal of Accounting Research (Autumn): 239-266 Roberts, R. W., G. W. Glezen, and T. W. Jones. 1990. Determinants of auditor change in the public sector. Journal of Accounting Research (Spring): 220-228 Ettredge, M., and R. Greenberg. 1990. Determinants of fee cutting on initial audit engagements. Journal of Accounting Research (Spring): 198-210 Melumad, N. D., and L. Thoman. 1990. On auditors and the courts in an adverse selection setting. Journal of Accounting Research (Spring): 77-120 Cohen, J., and T. Kida. 1989. The impact of analytical review results, internal control reliability, and experience on auditors use of analytical review. Journal of Accounting Research (Autumn): 263-276 Moors, J. J. A., and M. J. B. T. Janssens. 1989. Exact distributions of bayesian cox-snell bounds in auditing. Journal of Accounting Research (Spring): 135-144 Chewning, G., K. Pany, and S. Wheeler. 1989. Auditor reporting decisions involving accounting principle changes: Some evidence on materiality thresholds. Journal of Accounting Research (Spring): 78-96 Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research (Autumn): 315-330
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Smith, D. B. 1988. An investigation of securities and exchange commission regulation of auditor change disclosures: The case of accounting series release No. 165. Journal of Accounting Research (Spring): 134-145. Harris, T. 1987. Discussion of Signaling and monitoring in public-sector accounting. Journal of Accounting Research (Supplement): 159-164. Evans, J. H. III, and J. M. Patton. 1987. Signaling and monitoring in publicsector accounting. Journal of Accounting Research (Supplement): 130-158. Baber, W. R., E. H. Brooks, and W. E. Ricks. 1987. An empirical investigation of the market for audit services in the public sector. Journal of Accounting Research (Autumn): 293-305. Ashton, R. H. J. J. Willingham, and R. K. Elliott. 1987. An empirical analysis of audit delay. Journal of Accounting Research (Autumn): 275-292. Baiman, S., Evans, J. H. Evans, III, and J. Noel. 1987. Optimal contracts with a utility maximizing auditor. Journal of Accounting Research (Autumn): 217-244. Wilkerson, J. E., Jr. 1987. Selecting experimental and comparison samples for use in studies of auditor reporting decisions. Journal of Accounting Research (Spring): 161-167. Balachandran, B. V., and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126. Srivastava, R. P. 1986. Auditing functions for internal control systems with interdependent documents and channels. Journal of Accounting Research (Autumn): 422-426. Palmrose, Z. V. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research (Autumn): 405-411. Murray, D., and K. B. Frazier. 1986. A within-subjects test of expectancy theory in a public accounting environment. Journal of Accounting Research (Autumn): 394-399. Huss., H. F., and R. L. Trader. 1986. A note on optimal sample sizes in compliance tests using a formal bayesian decision theoretic approach for finite and infinite populations. Journal of Accounting Research (Autumn): 394-399. Francis, J. R., and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research (Autumn): 383-393.
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Abdel-Khalik, A. R., P. R. Graul, and J. D. Newton. 1986. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research (Autumn): 372-382. Tamura, H., and P. A. Frost. 1986. Tightening CAV (DUS) bounds by using a parametric model. using a formal bayesian decision theoretic approach for finite and infinite populations. Journal of Accounting Research (Autumn): 364-371. Boritz, J. E. 1986. The effect of research method on audit planning and review judgments. Journal of Accounting Research (Autumn): 334-348. Frederick, D. M., and R. Libby. 1986. Expertise and auditors judgments of conjunctive events. Journal of Accounting Research (Autumn): 270-290. Smieliauskas, W. 1986. A simulation analysis of the power characteristics of some popular estimators under different risk and materiality levels. Journal of Accounting Research (Autumn): 217-230. Margheim, L. L. 1986. Further evidence on external auditors reliance on internal auditors. Journal of Accounting Research (Spring): 194-205. Rohrbach, K. J. 1986. Monetary unit acceptance sampling. Journal of Accounting Research (Spring): 127-150. Roberts, D. M. 1986. Stratified sampling using a stochastic model. Journal of Accounting Research (Spring): 111-126. Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110. Frost, P. A., and H. Tamura. 1986. Accuracy of auxiliary information interval estimation in statistical auditing. Journal of Accounting Research (Spring): 57-75. Schneider, A. 1985. The reliance of external auditors on the internal audit function. Journal of Accounting Research (Autumn): 911-919. McKinley, S., K. Pany, and P. M. J. Reckers. 1985. An examination of the influence of CPA firm type, size, and MAS provision on loan officer decisions and perceptions. Journal of Accounting Research (Autumn): 887-896. Kaplan, S. E. 1985. The effect of combining compliance and substantive tasks on auditor consensus. Journal of Accounting Research (Autumn): 871-877. Glezen, G. W., and J. A. Millar. 1985. An empirical investigation of stockholder reaction to disclosures required by ASR no. 250. Journal of Accounting Research (Autumn): 859-870.
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Waller, W. S. 1985. Self-regulation and the probability of quitting: A contracting approach to employee turnover in public accounting. Journal of Accounting Research (Autumn): 859-870. DeJong, D. V., R. Forsythe, and W. C. Uecker. 1985. The methodology of laboratory markets and its implications for agency research in accounting and auditing. Journal of Accounting Research (Autumn): 753-793. Trotman, K. T. 1985. The review process and the accuracy of auditor judgments. Journal of Accounting Research (Autumn): 740-752. Smieliauskas, W. 1985. Sensitivity analysis of the realized risks of auditing with uncertainty concerning internal control evaluations. Journal of Accounting Research (Autumn): 740-752. Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research (Autumn): 683-699. Mutchler, J. F. 1985. A multivariate analysis of the auditors going concern opinion decision. Journal of Accounting Research (Autumn): 668-682. Libby, R. 1985. Availability and the generation of hypotheses in analytical review. Journal of Accounting Research (Autumn): 633-647. Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526. Finley, D. R. 1985. Counterexamples to proposed dollar-unit sampling algorithm. Journal of Accounting Research (Spring): 402-404. Trotman, K. T., and P. W. Yetton. 1985. The effect of the review process on auditor judgments. Journal of Accounting Research (Spring): 360-369. Knechel, W. R. 1985. An analysis of alternative error assumptions in modeling the reliability of accounting systems. Journal of Accounting Research (Spring): 194-212. Beck, P. J., I. Solomon, and L. A. Tomassini. 1985. Subjective prior probability distributions and audit risk. Journal of Accounting Research (Spring): 360-369. Arrington, C. E., C. D. Bailey, and W. S. Hopwood. 1985. An attribution analysis of responsibility assessment for audit performance. Journal of Accounting Research (Spring): 1-20. Scheiner, J. H. 1984. An empirical assessment of the impact of SEC nonaudit service disclosure requirements on independent auditors and their clients. Journal of Accounting Research (Autumn): 789-797.
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Johnson, D. A., and K. Pany. 1984. Forecasts, auditor review, and bank loan decisions. Journal of Accounting Research (Autumn): 731-743. Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research (Autumn): 679-702. Schneider, A. 1984. Modeling external auditors evaluations of internal auditing. Journal of Accounting Research (Autumn): 657-678. Puro, M. 1984. Audit firm lobbying before the financial accounting standards board: An empirical study. Journal of Accounting Research (Autumn): 624-646. Godfrey, J., and J. Neter. 1984. Baysian bounds for monetary unit sampling in accounting and auditing. Journal of Accounting Research (Autumn): 497-525. Richiute, D. N. 1984. An empirical assessment of the impact of alternative task presentation modes on decision-making research in auditing. Journal of Accounting Research (Spring): 341-350. Kida, T. 1984. The impact of hypothesis-testing strategies on auditors use of judgment data. Journal of Accounting Research (Spring): 332-340. Davison, A.G., B. W. Stening, and W. T. Wai. 1984. Auditor concentration and the impact of interlocking directorates. Journal of Accounting Research (Spring): 313-317. Gibbins, M. 1984. Propositions about the psychology of professional judgment in public accounting. Journal of Accounting Research (Spring): 103-125. Antle, R., 1984. Auditor independence. Journal of Accounting Research (Spring): 1-20. Messier, W. F., Jr. 1983. The effect of experience and firm type on materiality/disclosure judgments. Journal of Accounting Research (Autumn): 611-618. Shockley, R. A. and R. N. Holt. 1983. A behavioral investigation of supplier differentiation in the market for audit services. Journal of Accounting Research (Autumn): 545-564. Nichols, D. R., and D. B. Smith. 1983. Auditor credibility and auditor changes. Journal of Accounting Research (Autumn): 534-544. Danos, P., and E.A. Imhoff. 1983. Factors affecting auditors evaluations of forecasts. Journal of Accounting Research (Autumn): 473-494.
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Brown, P. R. 1983. Independent auditor judgment in the evaluation of internal auditor functions. Journal of Accounting Research (Autumn): 444-455. Bamber, E. Michael. 1983. Expert judgment in the audit team: A source reliability approach. Journal of Accounting Research (Autumn): 396-412. Bailey, K. E., III., J. H. Bylinski, and M. D. Shields. 1983. Effects of audit report wording changes on the perceived message. Journal of Accounting Research (Autumn): 355-370. Tabor, R. H. 1983. Internal control evaluations and audit program revisions: Some additional evidence. Journal of Accounting Research (Spring): 348-354. Trotman, K. T., P. W. Yetton, and I. R. Zimmer. 1983. Individual and group judgments of internal control systems. Journal of Accounting Research (Spring): 286-292. Biggs, S. F., and T. J. Mock. 1983. An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions. Journal of Accounting Research (Spring): 234-255. Menzefricke, U. 1983. On sampling plan selection with dollar-unit sampling. Journal of Accounting Research (Spring): 96-105. Mayper, A. G. 1982. Consensus of auditors materiality judgments of internal control weaknesses. Journal of Accounting Research (Autumn, part II): 773-783. Hamilton, R. E., and W. F. Wright. 1982. Internal control judgments and effects of experience: Replications and extensions. Journal of Accounting Research (Autumn, part II): 756-765. Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas. 1982. Auditor consensus internal control evaluation and audit program planning. Journal of Accounting Research (Autumn, part II): 745-755. Solomon, I. 1982. Probability assessment by individual auditors and audit teams: An empirical investigation. Journal of Accounting Research (Autumn, part II): 689-710. Elliott, J. A. 1982. Subject to audit opinions and abnormal security returns: Outcomes and ambiguities. Journal of Accounting Research (Autumn, part II): 617-638. Danos, P. and J. W. Eichenseher. 1982. Audit industry dynamics: Factors affecting changes in client-industry market shares. Journal of Accounting Research (Autumn, part II): 604-616.
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BDM Experiment
BDM Experiment
Other
BDM Experiment
BDM Experiment
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Archival
Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research (Autumn, part II): 503-527. Scheiner, J. H., and J. E. Kiger. 1982. An empirical investigation of auditor involvement in non-audit services. Journal of Accounting Research (Autumn, part I): 482-496. Pany, K., and C. H. Smith. 1982. Auditor association with quarterly financial information: An empirical test. Journal of Accounting Research (Autumn, part I): 472-481. Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Autumn, part I): 415-428.
Analytical Archival
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BDM Experiment
Kinney, W. R. Jr., and G. L. Salamon. 1982. Regression analysis in auditing: Archival A comparison of alternative investigation rules. Journal of Accounting Research (Autumn, part I): 350-366. Banks, D. W., and W. R. Kinney, Jr. 1982. Loss contingencies reports and stock prices: An empirical study. Journal of Accounting Research (Spring): 240-254. Wright, A. 1982. An investigation of the engagement evaluation process for staff auditors. Journal of Accounting Research (Spring): 227-239. Matsumura, E. M., and K. W. Tsui. 1982. Stein-type poisson estimators in audit sampling. Journal of Accounting Research (Spring): 162-170. Jiambalvo, J. 1982. Measures of accuracy and congruence in the performance evaluation of CPA Personnel: Replication and extensions. Journal of Accounting Research (Spring): 152-161. Gibbins, M. 1982. Regression and other statistical implications for research on judgment using intercorrelated data sources. Journal of Accounting Research (Spring): 121-138. Frost, P. A., and H. Tamura. 1982. Jackknifed ratio estimation in statistical auditing. Journal of Accounting Research (Spring): 103-120. Schultz, J. J., Jr., and P. M. J. Reckers. 1981. The impact of group processing on selected audit disclosure decisions. Journal of Accounting Research (Autumn): 482-501. Livingstone, J. L. 1980. Discussion of Internal control and external auditing for incentive compensation. Journal of Accounting Research (Supplement): 177-181. Butterworth, J. E. 1980. Discussion of Internal control and external auditing for incentive compensation. Journal of Accounting Research (Supplement): 172-176. Archival
BDM Experiment Other Questionnaire Survey Analytical
Analytical
Analytical
Balachandran, B. V., and R. T. S. Ramakrishnan. 1980. Internal control and external auditing for incentive compensation. Journal of Accounting Research (Supplement): 140-171. Hamilton, R. E. 1980. Discussion of Optimal contracts with costly conditional auditing. Journal of Accounting Research (Supplement): 134-139. Fellingham, J. C. 1980. Discussion of Optimal contracts with costly conditional auditing. Journal of Accounting Research (Supplement): 129-133. Evans, III, J. H. 1980. Optimal contracts with costly conditional auditing. Journal of Accounting Research (Supplement): 108-128. Lewis, B. L. 1980. Expert judgment in auditing: An expected utility approach. Journal of Accounting Research (Autumn): 594-602. Crosby, M. A. 1980. Implications of prior probability elicitation on audit sample size decisions. Journal of Accounting Research (Autumn): 585-593. Lev, B. 1980. On the use of index models in analytical reviews by auditors. Journal of Accounting Research (Autumn): 524-550. Kida, T. 1980. An investigation into auditors continuity and related qualification judgments. Journal of Accounting Research (Autumn): 506-523. Warren, C. S. 1980. Uniformity of auditing standards: A replication. Journal of Accounting Research (Spring): 312-324. Ashton, R. H., and P. R. Brown. 1980. Descriptive modeling of auditors internal control judgments: Replication and extension. Journal of Accounting Research (Spring): 269-277. Weber, R. 1980. Some characteristics of the free recall of computer controls by EDP auditors. Journal of Accounting Research (Spring): 214-231. Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research (Spring): 161-190. Ijiri, Y. , and R. A. Leitch. 1980. Steins paradox and audit sampling. Journal of Accounting Research (Spring): 91-108. Beck, P. J. 1980. A critical analysis of the regression estimator in audit sampling. Journal of Accounting Research (Spring): 16-37. Scott, W. R. 1979. Discussion of Materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Supplement): 231-238.
Analytical
Analytical
Analytical
Analytical BDM Experiment BDM Experiment Archival BDM Experiment
BDM Experiment Archival Other Other Other
Loebbecke, J. K., and B. H. Ward. 1979. Discussion of Materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Supplement): 217-230. Cushing, B. E., D. G. Searfoss, and R. H. Randall. 1979. Materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Supplement): 172-216. Stringer, K. W. 1979. Discussion of The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Supplement): 169-171. Lev, B. 1979. Discussion of The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Supplement): 166-168. Kinney, W. R., Jr. 1979. The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Supplement): 148-165. Swieringa, R. J. 1979. Discussion of A judgment-based definition of materiality. Journal of Accounting Research (Supplement): 139-147. Carmichael, D. R. 1979. Discussion of A judgment-based definition of materiality. Journal of Accounting Research (Supplement): 136-138. Moriarity, S., and F. H. Barron. 1979. A judgment-based definition of materiality. Journal of Accounting Research (Supplement): 114-135. Garstka, S. J. 1979. Discussion of An empirical study or error characteristics in audit populations. Journal of Accounting Research (Supplement): 111-113. Festge, M. O. 1979. Discussion of An empirical study or error characteristics in audit populations. Journal of Accounting Research (Supplement): 103-107. Ramage, J. G, A. M. Krieger, and L. L. Spero. 1979. An empirical study or error characteristics in audit populations. Journal of Accounting Research (Supplement): 72-102. J. J. Schultz, Jr. 1979. Discussion of The impact of uncertainty reporting on the loan decision. Journal of Accounting Research (Supplement): 64-71. Bertholdt, R. A. 1979. Discussion of The impact of uncertainty reporting on the loan decision. Journal of Accounting Research (Supplement): 58-63. Libby, R. 1979. The impact of uncertainty reporting on the loan decision. Journal of Accounting Research (Supplement): 35-57.
Other
Other
Archival
Archival
Archival
BDM Experiment BDM Experiment BDM Experiment Archival
Archival
Archival
Roberts, D. M. 1979. Discussion of Auditing: Incentives and truthful reporting. Journal of Accounting Research (Supplement): 30-32. Baiman, S. 1979. Discussion of Auditing: Incentives and truthful reporting. Journal of Accounting Research (Supplement): 25-29. Ng, D. S., and J. Stoeckenius. 1979. Auditing: Incentives and truthful reporting. Journal of Accounting Research (Supplement): 1-24. Baker, R. L., and R. M. Copeland. 1979. Evaluation of the stratified regression estimator for auditing accounting populations. Journal of Accounting Research (Autumn): 606-617. Maher, M. W., K. V. Ramanathan and R. B. Perterson. 1979. Preference congruence, information accuracy, and employee performance: A field study. Journal of Accounting Research (Autumn): 476-503. Kinney, W. R., Jr., 1979. Integrating audit tests: Regression analysis and partitioned dollar-unit sampling. Journal of Accounting Research (Autumn): 456-475. Jiambalvo, J. 1979. Performance evaluation and directed job effort: Model development and analysis in a CPA firm setting. Journal of Accounting Research (Autumn): 436-455. Kinney, W. R., Jr., and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285.
Analytical Analytical Analytical Other
Libby, R. 1979. Bankers and auditors perceptions of the message BDM Experiment communicated by the audit report. Journal of Accounting Research (Spring): 99-122. Weber, R. 1978. Auditor decision making on overall system reliability: Accuracy, consensus, and the usefulness of a simulation decision aid. Journal of Accounting Research (Autumn): 368-388. Bailey, A. D., Jr., and D. L. Jensen. 1977. A note on the interface between compliance and substantive tests. Journal of Accounting Research (Autumn): 293-299. Heimann, S. R., G. R. Chesley. 1977. Audit sample sizes for aggregated statement accounts. Journal of Accounting Research (Autumn): 193-206. Garstka, S. J. 1977. Models for computing upper error limits in dollar-unit sampling. Journal of Accounting Research (Autumn): 179-192. Scott, W. R. 1977. Group preference orderings for audit and valuation alternatives: The single-peakedness condition. Journal of Accounting Research (Spring): 120-137. BDM Experiment
Other
Other Other Analytical
Felix, W. L. Jr., and R. A. Grimlund. 1977. A sampling model for audit test of composite accounts. Journal of Accounting Research (Spring): 23-41. Joyce, E. 1976. Expert judgment in audit program planning. Journal of Accounting Research (Supplement): 29-60.
Moriarity, S., and F. H. Barron. 1976. Modeling the materiality judgments of BDM Experiment audit partners. Journal of Accounting Research (Autumn): 320-341. Ward, B. H. 1976. An investigation of the materiality construct in auditing. Journal of Accounting Research (Spring): 138-152. Kaplan, R. S., 1975. Sample size computations for dollar-unit sampling. Journal of Accounting Research (Supplement): 126-133. MaGee, R. P. 1975. Discussion of Auditors loss functions implicit in consumption-investment models. Journal of Accounting Research (Supplement): 121-123. Landsittel, D. L. 1975. Discussion of Auditors loss functions implicit in consumption-investment models. Journal of Accounting Research (Supplement): 118-120. Scott, W. R. 1975. Auditors loss functions implicit in consumptioninvestment models. Journal of Accounting Research (Supplement): 98-117. Roberts, D. M. 1975. Discussion of The real risks in audit sampling. Journal of Accounting Research (Supplement): 92-94. Teitlebaum, A. D., and C. F. Robinson. 1975. The real risks in audit sampling. Journal of Accounting Research (Supplement): 70-91. Felix, W. L. Jr. 1975. Discussion of Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Supplement): 65-67. Anderson, R. J., and D. A. Leslie. 1975. Discussion of Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Supplement): 53-64. Loebbecke, J. K., and J. Neter. 1975. Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Supplement): 38-52. Taylor, R. G. 1975. Discussion of Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Supplement): 35-37. Moriarity, S. 1975. Discussion of Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Supplement): 30-34. BDM Experiment Other Analytical
Analytical
Analytical Other Other Other
Other
Other
Other
Other
Kinney, W. R., Jr. 1975. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Supplement): 14-29. Warren, C. S. 1975. Discussion of A statistical technique for analytical review. Journal of Accounting Research (Supplement): 10-13. Stringer, K. W. 1975. A statistical technique for analytical review. Journal of Accounting Research (Supplement): 1-9. Dyer, J. C., IV, and A. J. McHugh. 1975. The timeliness of the Australian annual report. Journal of Accounting Research (Autumn): 204-219. Warren, C. S. 1975. Uniformity of auditing standards. Journal of Accounting Research (Spring): 162-176. Kinney, W. R., Jr. 1975. A decision theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132.
Other
Other Other Archival Archival Other
The Accounting Review

Cahan, S.F., J.M. Godfrey, J. Hamilton, and D.C. Jeter. 2008. Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities. The Accounting Review. (November): 1393-1423. Earley, C. E., V. B. Hoffman, and J.R. Joe. 2008. Reducing Managements Influence on Auditors Judgments: An Experimental Investigation of SOX 404 Assessments. The Accounting Review. (November): 1461-1485. Venkataraman, R., J. P. weber, and M. Willenborg. 2008. Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings. The Accounting Review. (September): 1315-1345.
Behn, B. K., J-H. Choi, and T. Kang. 2008. Audit Quality and Properties of Analyst Earnings Forecasts. The Accounting Review. (March): 327-349.
Archival
BDM Experiment
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Archival
Carpenter, Tina. 2007. Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No.99. The
Accounting Review. (October): 1119-1140.
BDM Experiment
Bhattacharjee, S., M. Maletta, and K. Moreno. 2007. The Cascading of Contrast Effects on Auditors Judgments in Multiple Client Audit Environments. The Accounting Review. (October): 1097-1117. Abbott, L., S. Parker, G. Peters, and D. Rama. 2007. Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing. The Accounting Review. (July): 803-835. Blouin, J., B. Grein, and B. Rountree. 2007. An Analysis of Forced Auditor Change: The Case of Former Arthur Anersen Clients. The Accounting Review.
(May): 621-650.
BDM Experiment
Archival
Archival
Patterson, E., and J. Smith. 2007. The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength. The Accounting Review. (March): 427455. Sanchez, M., C. Agoglia, and R. Hatfield. 2007. The Effect of Auditors Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations. The Accounting Review (Jan): 241-263. Omer, T., J. Bedard, and D. Falsetta. 2006. Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment. The Accounting Review. (October): 1095-1117. Gaynor, L., L. McDaniel, and T. Neal. 2006. The Effects of Joint Provision and Disclosure of Nonaudit Services on Audit Committee Members Decisions and Investors Preferences. The Accounting Review. (July): 873879. Carey, P., and R. Simnett. 2006. Audit Partner Tenure and Audit Quality. The Accounting Review (Mar): 653-676.
Archival
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Archival
BDM Experiment
Archival
Hammersley, J.S. 2006. Pattern Identification and Industry-Specialist Auditors.
The Accounting
BDM Experiment BDM Experiment Archival
Review (Mar): 309-336. Shankar, P. G., and H-T. Tan. 2006. Determinants of Audit Preparers' Workpaper Justifications. The Accounting Review (Mar): 473-495. Cahan, S.F., and Z. Wei. 2006. After Enron: Auditor Conservatism and Ex-Andersen Clients. The Accounting Review (Jan): 49-82.
Nelson, M.W., S.D. Smith, and Z-V. Palmrose. 2005. The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions. The Accounting Review (Jul): 897-920. O'Donnell, E., and J.J. Schultz Jr. 2005. The Halo Effect in Business Risk Audits: Can Strategic Risk Assessment Bias Auditor Judgment about Accounting Details? The Accounting Review (Jul): 921-939. Ghosh, A., and D. Moon. 2005. Auditor Tenure and Perceptions of Audit Quality. The Accounting Review (Apr): 585-612. Krishnan, J. 2005. Audit Committee Quality and Internal Control: An Empirical Analysis. The Accounting Review (Apr): 649-675. Liu, X., and D.A. Simunic. 2005. Profit Sharing in an Auditing Oligopoly. The Accounting Review (Apr): 677-702. Francis, J.R., K. Reichelt, and D. Wang. 2005. The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market. The Accounting Review (Jan):
113-136.
Archival Archival Analytical Archival
Newman, D. P., E.R. Patterson, and J.R. Smith. 2005 The Role of Auditing in Investor Protection. The Accounting Review (Jan): 289-313. Trotman, K.T., A.M. Wright, and S. Wright. 2005. Auditor Negotiations: An Examination of the Efficacy of Intervention Methods. The Accounting Review (Jan): 349-367. Brazel, J.F., C.P. Agoglia, and R.C. Hatfield. 2004. Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance. The Accounting Review (Oct): 949-966. Menon, K., and D.D. Williams. 2004. Former Audit Partners and Abnormal Accruals. The Accounting Review (Oct): 1095-1118. Mayhew, B.W., and J.E. Pike. 2004. Does Investor Selection of Auditors Enhance Auditor Independence? The Accounting Review (Jul): 797-822. Khurana, I.K., and K.K. Raman. 2004. Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries. The Accounting Review (Apr): 473-495. Rich, J.S. 2004. Reviewers' Responses to Expectations about the Client and the Preparer. The Accounting Review (Apr): 497-517. Chaney, P.K., D. Jeter, and L. Shivakumar. 2004. Self-Selection of Auditors and Audit Pricing in Private Firms. The Accounting Review (Jan): 51-72. Kornish, L.J., and C.B. Levine. 2004. Discipline with Common Agency: The Case of Audit and Nonaudit Services. The Accounting Review (Jan): 173-200. Low, K-Y. 2004. The Effects of Industry Specialization on Audit Risk Assessments and AuditPlanning Decisions. The Accounting Review (Jan): 201-219.
Analytical BDM Experiment BDM Experiment
Archival BDM Experiment Archival
BDM Experiment Archival Analytical BDM Experiment
Chung, H., and S. Kallapur. 2003. Client Importance, Nonaudit Services, and Abnormal Accruals. The Accounting Review (Oct): 931-955. Elder, R.J., R.D. Allen. 2003. A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions. The Accounting Review (Oct): 983-1002. Johnstone, K.M., and J.C. Bedard. 2003. Risk Management in Client Acceptance Decisions. The Accounting Review (Oct): 1003-1025. Ashbaugh, H., R. LaFond, and B.W. Mayhew. 2003. Do Nonaudit Services Compromise Auditor Independence? Further Evidence. The Accounting Review (Jul):
611-639.
Kadous, K., J.S. Kennedy, and M.E. Peecher. 2003. The Effect of Quality Assessment and
Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods.
BDM Experiment
The Accounting Review (Jul): 759-778. Myers, J.N., L.A. Myers, and T.C. Omer. 2003. Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? The Accounting Review (Jul): 779-799. Ng, T. B-P, and H-T Tan. 2003. Effects of Authoritative Guidance Availability and Audit
Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context.
Archival
BDM Experiment The Archival BDM Experiment Archival
Accounting Review (Jul): 801-818. Ferguson, A., J.R. Francis, and D.J. Stokes. 2003. The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing. The Accounting Review (Apr): 429-448. Tan, H-T., and K. Trotman. 2003. Reviewers' Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers. The Accounting Review (Apr): 581-604. Carcello, J.V., and T.L. Neal. 2003. Audit Committee Characteristics and Auditor Dismissals following 'New' Going-Concern Reports. The Accounting Review (Jan): 95117.
Manry, D., S.L. Tiras, and C.M. Wheatley. 2003. The Influence of Interim Auditor Reviews on the Association of Returns with Earnings. The Accounting Review (Jan): 251-274. Frankel, R.M., M.F. Johnson, and K.K. Nelson. 2002. The Relation between Auditors' Fees for Nonaudit Services and Earnings Management. The Accounting Review (Oct Supplement): 71-105. Kinney Jr., W.R., and R. Libby. 2002. Discussion of The Relation between Auditors' Fees for Nonaudit Services and Earnings Management. The Accounting Review (Oct Supplement): 107-114. Nelson, M.W., J.A. Elliott, and R.L. Tarpley. 2002. Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions. The Accounting Review (Oct Supplement): 175-202.
Archival Archival
Other
Gibbins, M. 2002. Discussion of Evidence from Auditors about Managers' and Auditors' Other Earnings Management Decisions. The Accounting Review (Oct Supplement): 203-211. King, Ronald R. 2002. An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation. The Accounting Review (Apr): 265-284. Klein, A. 2002. Economic Determinants of Audit Committee Independence. The Accounting Review (Apr): 435-452. Wilks, T.J. 2002. Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review. The Accounting Review (Jan): 51-71. Lowe, D. J.; P.M.J. Reckers, and S.M. Whitecotton. 2002. The Effects of Decision-Aid Use and Reliability on Jurors' Evaluations of Auditor Liability. The Accounting Review (Jan): 185202.
Experimental Economics Archival BDM Experiment BDM Experiment
Hodge, F.D. 2001. Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments. The Accounting Review (Jul): 675-694. Pae, S., and S-W. Yoo. 2001. Strategic Interaction in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort. The Accounting Review (Jul):
333-356.
BDM Experiment Analytical
Vera-Muoz, S.C., W.R. Kinney Jr., and S.E. Bonner. 2001. The Effects of Domain
Experience and Task Presentation Format on Accountants' Information Relevance Assurance.
BDM Experiment
The Accounting Review (Jul): 405-429. Johnstone, K.M., and J.C. Bedard. 2001. Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements. The Accounting Review (Apr):
199-220.
Archival
Hyatt, T.A., and D.F. Prawitt. 2001. Does Congruence between Audit Structure and Auditor's Locus of Control Affect Job Performance? The Accounting Review (Apr): 263-274. Newman, D.P., and E.P.R. Smith. 2001 The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning. The Accounting Review (Jan): 59-80. Earley, C.E. 2001. Knowledge Acquisition in Auditing: Training Novice Auditors to Recognize Cue Relationships in Real Estate Valuation. The Accounting Review (Jan): 81-97. Tan, H-T., and Jamal, K. 2001. Do Auditors Objectively Evaluate Their Subordinates' Work? The Accounting Review (Jan): 99-110. Heninger, W.G. 2001. The Association between Auditor Litigation and Abnormal Accruals. The Accounting Review (Jan): 111-126. Libby, R., and W.R. Kinney Jr. 2000 Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts The Accounting Review (Oct): 383-404.
BDM Experiment Analytical BDM Experiment BDM Experiment Archival BDM Experiment
King, R.R., and R. Schwartz. 2000. An Experimental Investigation of Auditors' Liability: Implications for Social Welfare and Exploration of Deviations from Theoretical Predictions. The Accounting Review (Oct): 429-451. Carecllo, J.V., and T.L. Neal. 2000. Audit Committee Composition and Auditor Reporting. The Accounting Review (Oct): 453-467. Kadous, K. 2000. The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses. The Accounting Review (July): 327-341. Zhang, P., and L. Thoman. 1999. Pre-Trial Settlement and the Value of Audits. The Accounting Review (October): 473-492. Rau, S.E., and D.V. Moser. 1999. Does Performing Other Audit Tasks Affect Going-Concern Judgments? The Accounting Review (October): 493-509. Shelton, S.W. 1999. The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgement. The Accounting Review (April): 217-224. Radhakrishnan, S. 1999. Investors' Recovery Friction and Auditor Liability Rules. The Accounting Review (April): 225-241. Houston, R.W., M.F. Peters and J.H. Pratt. 1999. The Audit Risk Model, Business Risk and Audit-Planning Decisions. The Accounting Review (July): 281-298. Hillegeist, S.A. 1999. Financial Reporting and Auditing Under Alternative Damage Apportionment Rules. The Accounting Review (July): 347-369.
Experimental Economics Archival BDM Experiment Analytical BDM Experiment
BDM Experiment Analytical BDM Experiment
Analytical
Craswell, A.T., and J.R. Francis. 1999. Pricing Initial Audit Engagements: A Archival Test of Competing Theories. The Accounting Review (April) 201-216. Sprinkle, G.B., and R.M. Tubbs. 1998. The Effects of Audit Risk and BDM Experiment Information Importance on Auditor Memory During Working Paper Review. The Accounting Review (October): 475-502. Lee, C.J., and Z. Gu. 1998. Low Balling, Legal Liability and Auditor Independence. The Accounting Review (October): 533-555. Calegari, M.J., J.W. Schatzberg and G.R. Sevcik. 1998. Experimental Evidence of Differential Auditor Pricing and Reporting Strategies. The Accounting Review (April): 255-275. Bonner, S.E., Z. Palmrose, and S.M. Young. 1998. Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases. The Accounting Review (October): 503-533. Schwartz, R. 1997. Legal Regimes, Audit Quality and Investment. The Accounting Review (July): 385-406. Analytical Experimental Economics Archival
Analytical
Krishnan, J., and J. Krishnan. 1997. Litigation Risk and Auditor Resignations. The Accounting Review (October): 539-560. Kachelmeier, S.J., and M. Shehata. 1997. Internal Auditing and Voluntary Cooperation in Firms: A Cross-Cultural Experiment. The Accounting Review (July): 407-432. Hogan, C.E. 1997. Cost and Benefits of Audit Quality in the IPO Market: A Self-Selection Analysis. The Accounting Review (January): 67-87. Chaney, P.K., D.C. Jeter and P.E. Shaw. 1997. Client-Auditor Realignment and Restrictions on Auditor Solicitation. The Accounting Review (July): 433-453. Bloomfield, R.J. 1997. Strategic Dependence and the Assessment of Fraud Risk: A Laboratory Study. The Accounting Review (October): 517-539. Hackenbrack, K. and M.W. Nelson. 1996. Auditors Incentives and Their Application of Financial Accounting Standards. The Accounting Review (January): 43-59. Chen, K.C.W., and B.K. Church. 1996. Going Concern Opinions and the Market's Reaction to Bankruptcy Filings. The Accounting Review (January): 117-129. Bonner, S.E., R. Libby and M.W. Nelson. 1996. Using Decision Aids to Improve Auditors Conditional Probability Judgements. The Accounting Review (April): 221-240. Asare, S.K., and L.S. McDaniel. 1996. The Effects of Familiarity with the Preparer and Task Complexity on the Effectiveness of the Audit Review Process. The Accounting Review (April): 139-159. Ponemon, L. A. 1995. The objectivity of accountants' litigation support judgments. The Accounting Review 70 (July): 467-488. Prawitt, D. F. 1995. Staffing assignments for judgment-oriented audit tasks: The effects of structured audit technology and environment. The Accounting Review 70 (July): 443-465. Gigler, F., and M. Penno. 1995. Imperfect competition in audit markets and its effect on the demand for audit-related services. The Accounting Review 70 (April): 317-336. Jeter, D. C., and P. E. Shaw. 1995. Solicitation and auditor reporting decisions. The Accounting Review 70 (April): 293-315. Kennedy, J. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review 70 (April): 249-273.
Archival Experimental Economics Archival Archival
Experimental Economics BDM Experiment
Archival
BDM Experiment
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Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review 70 (January): 71-90. Nelson, M. W., R. Libby, and S. E. Bonner. 1995. Knowledge structure and the estimation of conditional probabilities in audit planning. The Accounting Review 70 (January): 27-47. Pratt, J., and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments. The Accounting Review 69 (October): 639-656. Kanodia, C., and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review 69 (October): 593-615. Raman, K. K., and E. R. Wilson. 1994. Governmental audit procurement practices and seasoned bond prices. The Accounting Review 69 (October): 517-538. Ward, D. D., R. J. Elder, and S. C. Kattelus. 1994. Further evidence on the determinants of municipal audit fees. The Accounting Review 69 (April): 399-411. Menon, K., and D. D. Williams. 1994. The insurance hypothesis and market prices. The Accounting Review 69 (April): 327-342. Dusenbury, R. B., J. L. Reimers, and S. W. Wheeler. 1994. The effect of containment information and error frequency on projection of sample errors to audit populations. The Accounting Review 69 (January): 257-264. Copley, P. A., M. S. Doucet, and K. M. Gaver. 1994. A simultaneous equations analysis of quality control review outcomes and engagement fees for audits of recipients of federal financial assistance. The Accounting Review 69 (January): 244-256. Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review 69 (January): 200-215. Bonner, S. E., and P. L. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review 69 (January): 157-178. Morton, S. 1993. Strategic auditing for fraud. The Accounting Review 68 (October): 825-839. Nelson, M. W. 1993. The effects of error frequency and accounting knowledge on error diagnosis. The Accounting Review 68 (October): 804-824. Waller, W. S. 1993. Auditors' assessments of inherent and control risk in field settings. The Accounting Review 68 (October): 783-803.
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Maletta, M. J., and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review 68 (July): 681-691. McMillan, J. J., and R. A. White. 1993. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism. The Accounting Review 68 (July): 443-465. Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68 (April): 346-366. Hansen, S. C. 1993. Strategic sampling, physical units sampling, and dollar units sampling. The Accounting Review 68 (April): 323-345. Christ, M. Y. 1993. Evidence on the nature of audit planning problem representations: An examination of auditor free recalls. The Accounting Review 68 (April): 304-322. Mutchler, J. F., and K. Pany. 1993. A comment on "The influence of the source of professional standards on juror decision. The Accounting Review 68 (January): 176-178. Buckless, F. A., and R. L. Peace. 1993. The influence of the source of professional standards on juror decision. The Accounting Review 68 (January): 164-175. Davis, L. R., D. N. Ricchiute, and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review 68 (January): 135-150. Parkash, M., and C. F. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. The Accounting Review 68 (January): 113-133. Jeffrey, C. 1992. The relation of judgment, personal involvement, and experience in the audit of bank loans. The Accounting Review 67 (October): 802-819. Tubbs, R. M. 1992. The effect of experience on the auditor's organization and amount of knowledge. The Accounting Review 67 (October): 783-801. Matsumura, E. M., and R. R. Tucker. 1992. Fraud detection: A theoretical foundation. The Accounting Review 67 (October): 753-782. Deis, D. R., Jr., and G. A. Giroux. 1992. Determinants of audit quality in the Public sector. The Accounting Review 67 (July): 462-479. Asare, S. K. 1992. The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review 67 (April): 379-393.
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Srivastava, R. P., and G. R. Shafer. 1992. Belief-function formulas for audit risk. The Accounting Review 67 (April): 249-283. Maher, M. W., P. Tiessen, R. Colson, and A. J. Broman. 1992. Competition and audit fees. The Accounting Review 67 (January): 199-211. D. V. DeJong, and R. Forsythe. 1992. A perspective on the use of laboratory market experimentation in auditing. The Accounting Review 67 (January): 157-171. Boatsman, J. R., L. P. Grasso, M. B. Ormiston, and J. H. Reneau, 1992. A perspective on the use of laboratory market experimentation in auditing. The Accounting Review 67 (January): 148-156. Wallin, D. E. 1992. Legal recourse and the demand for auditing. The Accounting Review 67 (January): 121-147. Dopuch, N., and R. R. King. 1992. Negligence versus strict liability regimes in auditing: An experimental investigation. The Accounting Review 67 (January): 97-120. Koonce, L. 1992. Explanation and counter explanation during audit analytical review. The Accounting Review 67 (January): 59-76. Ricchiute, D. N. 1992. Working-paper order effects and auditors' goingconcern decisions. The Accounting Review 67 (January): 46-58. Bedard, J. C., and S. F. Biggs. 1991. Pattern recognition, hypotheses generation, and auditor performance in an analytical task. The Accounting Review 66 (July): 622-642. Stice, J. D. 1991. Using financial and market information to identify preengagement factors associated with lawsuits against auditors. The Accounting Review 66 (July): 516-533. Choo, F., and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review 66 (July): 464-485. Roshwalb, A., and R. L. Wright. 1991. Using information in addition to book value in sample designs for inventory. The Accounting Review 66 (April): 348-360. Wurst, J., J. Neter, and J. Godfrey. 1991. Effectiveness of rectification in audit sampling. The Accounting Review 66 (April): 333-346. Menon, K., and D. D. Williams. 1991. Auditor credibility and initial public offerings. The Accounting Review 66 (April): 313-332. Hogarth, R. M. 1991. A perspective on cognitive research in Accounting. The Accounting Review 66 (April): 277-290.
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Frederick, D. M. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review 66 (April): 240-258. Ashton, A. H. 1991. Experience and error frequency knowledge as potential determinants of audit. The Accounting Review 66 (April): 218-239. Stone, M., and J. Rasp. 1991. Tradeoffs in the choice between logit and OLS for accounting choice studies. The Accounting Review 66 (January): 170-187. Brown, C. E., and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review 66 (January): 100-119. M. A. Trombley. 1990. A reply to A comment on acccounting method choice in the software industry". The Accounting Review 65 (October): 955-959. Williams, P. F., K. B. Frazier, and A. J. McKee, Jr. 1990. A comment on "accounting method choice in the software industry". The Accounting Review 65 (October): 946-954. Heiman, V. B. 1990. Auditors' assessments of the likelihood of error explanations in analytical review. The Accounting Review 65 (October): 875-890. Anderson, M., U. Anderson, R. Helleloid, E. Joyce, and M. Schadewald. 1990. Internal revenue service access to tax accrual workpapers: A laboratory investigation. The Accounting Review 65 (October): 857-874. Schneider, A., and N. Wilner. 1990. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review 65 (July): 668-681. Murnighan, J. K., and M. H. Bazerman. 1990. A perspective on negotiation research in accounting and auditing. The Accounting Review 65 (July): 642-657. Wheeler, S., and K. Pany. 1990. Assessing the performance of analytical procedures: A best case scenario. The Accounting Review 65 (July): 557-577. Penno, M. 1990. Auditing for performance evaluation. The Accounting Review 65 (July): 520-536. Tubbs, R. M., W. F. Messier, Jr., and W. R. Knechel. 1990. Recency effects in the auditor's belief-revision process. The Accounting Review 65 (April): 452-460. Schatzberg, J. W. 1990. A laboratory market investigation of low balling in audit pricing. The Accounting Review 65 (April): 337-362.
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Magee, R. P., and M.-C. Tseng. 1990. Audit pricing and independence. The Accounting Review 65 (April): 315-336. Wild, J. J., and S. F. Biggs. 1990. Strategic considerations for unaudited account values in analytical review. The Accounting Review 65 (January): 227-241. Kachelmeier, S. J., and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review 65 (January): 209-226. Bonner, S. E. 1990. Experience effects in auditing: The role of task-specific knowledge. The Accounting Review 65 (January): 72-92. Libby, R., and P. A. Libby. 1989. Expert measurement and mechanical combination in control reliance decisions. The Accounting Review 64 (October): 729-747. Wright, A., and R. H. Ashton. 1989. Identifying audit adjustments with attention-directing procedures. The Accounting Review 64 (October): 710-728. Beatty, R. P. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review 64 (October): 693-709. Hill, J. W., and R. W. Ingram. 1989. Selection of GAAP or RAP in the savings and loan industry. The Accounting Review 64 (October): 667-679. Moeckel, C. L., and R. D. Plumlee. 1989. Auditors' confidence in recognition of audit evidence. The Accounting Review 64 (October): 653-666. Trombley, M. A. 1989. Accounting method choice in the software industry: characteristics of firms electing early adoption of SFAS No. 86. The Accounting Review 64 (July): 529-538. Simnett, R., and K. Trotman. 1989. Auditor versus model: Information choice and information processing. The Accounting Review 64 (July): 514-528. Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review 64 (July): 500-513. Palmrose, Z.-V. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review 64 (July): 488-499. Bamber, E. M., D. Snowball, and R. M. Tubbs. 1989. Audit structure and its relation to role conflict and role ambiguity: An empirical investigation. The Accounting Review 64 (April): 285-299.
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Wand, Y., and R. Weber. 1989. A model of control and audit procedure change in evolving data processing. The Accounting Review 64 (January): 87-107. Hopwood, W., J. McKeown, and J. Mutchler. 1989. A test for the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review 64 (January): 28-48. Francis, J. R., and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (October): 663-682. Ashton, A. H., and R. H. Ashton. 1988. Sequential belief revision in auditing. The Accounting Review 63 (October): 623-641. Balvers, R. J., B. McDonald, and R. E. Miller. 1988. Underpricing of new issues and the choice of auditor as a signal of investment banker reputation. The Accounting Review 63 (October): 605-622. Meixner, W. F., and R. B. Welker. 1988. Judgment consensus and auditor experience: An examination of organizational relations. The Accounting Review 63 (July): 505-513. Bamber, E. M., and D. Snowball. 1988. An experimental study of the effects of audit structure in uncertain task environments. The Accounting Review 63 (July): 490-504. Swanson, G. A., and J. C. Gardner. 1988. Not-for-profit accounting and auditing in the early eighteenth century. The Accounting Review 63 (July): 436-447. Simon, D. T., and J. R. Francis. 1988. The effects of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review 63 (April): 255-269. Morris, M. H., and W. D. Nichols. 1988. Consistency exceptions: Materiality judgments and audit firm structure. The Accounting Review 63 (April): 237-254. Rubin, M. A. 1988. Municipal audit fee determinants. The Accounting Review 63 (April): 219-236. Biggs, S. F., T. J. Mock, and P. R. Watkins. 1988. Auditor's use of analytical review in audit program design. The Accounting Review 63 (January): 148-161. Knechel, W. R. 1988. The effectiveness of statistical analytical review as a substantive accounting procedure: A simulation analysis. The Accounting Review 63 (January): 74-95.
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Palmrose, Z.-V. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63 (January): 55-73. Knapp, M. C. 1987. An empirical study of audit committee support for auditors involved in technical disputes with client management. The Accounting Review 62 (July): 578-588. Haskins, M. E. 1987. Client control environments: An examination of auditors' perceptions. The Accounting Review 62 (July): 542-563. Grimlund, R. A., and W. L. Felix, Jr. 1987. Simulation evidence and analysis of alternative methods of evaluating dollarunit samples. The Accounting Review 62 (July): 455-479. Dopuch, N., R. W. Holthausen, and R. W. Leftwich. 1987. Predicting audit qualifications with financial and market variables. The Accounting Review 62 (July): 431-454. Waller, W. S., and W. L. Felix, Jr. 1987. Auditors' covariation judgments. The Accounting Review 62 (April): 275-292.
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Nichols, D. R. 1987. A model of auditors' preliminary evaluations of internal Archival control from audit data. The Accounting Review 62 (January): 183-190. Francis, J. R., and D. T. Simon. 1987. A test of audit pricing in the smallclient segment of the U.S. audit markets. The Accounting Review 62 (January): 145-157. Steinbart, P. J. 1987. The construction of a rule-based expert system as a method for studying materiality judgments. The Accounting Review 62 (January): 97-116. Berry, L. E., G. B. Harwood, and J. L. Katz. 1987. Performance of auditing procedures by governmental auditors: Some preliminary evidence. The Accounting Review 62 (January): 14-28. Abdolmohammadi, M., and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review 62 (January): 1-13. Chan, K. H., and B. Dodin. 1986. A decision support system for audit-staff scheduling with precedence constraints and due dates. The Accounting Review 61 (October): 726-734. Archival
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Danos, P., and J. W. Eichenseher. 1986. Long-term trends toward seller Archival concentration in the U.S. audit market. The Accounting Review 61 (October): 633-650. Anderson, J. C., and J. M. Kraushaar. 1986. Measurement error and statistical sampling in auditing: The potential effects. The Accounting Review 61 (July): 379-399. Other
Casey, C., and Selling, T. I. 1986. The effect of task predicability and prior probability disclosure on judgment quality and confidence. The Accounting Review 61 (April): 302-317. Burgstahler, D., and J. Jiambalvo. 1986. Sample error characteristics and projection of error to audit populations. The Accounting Review 61 (April): 233-248. Smieliauskas, W. 1986. A note on a comparison of bayesian with nonbayesian dollar-unit sampling. The Accounting Review 61 (January): 118-128. Butler, S. A. 1986. Anchoring in the judgmental evaluation of audit samples. The Accounting Review 61 (January): 101-111. Dworin, L., and R. A. Grimlund. 1986. Dollar-unit sampling: A comparison of the quasi-bayesian and moment bounds. The Accounting Review 61 (January): 36-57. Beck, P. J., and I. Solomon. 1985. Sampling risks and audit consequences under alternative testing approaches. The Accounting Review 60 (October): 714-723. Fellingham, J. C., and D. P. Newman. 1985. Strategic considerations in auditing. The Accounting Review 60 (October): 634-650. Biggs, S. F., and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review 60 (October): 607-633. Srivastiva, R. P. 1985. A note on internal control systems with control components in series. The Accounting Review 60 (July): 504-507.
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Neter, J., J. R. Johnson, and R. A. Leitch. 1985. Characteristics of dollar-unit Other taints and error rates in accounts. The Accounting Review 60 (July): 488-499. Kaplan, S. E., and P. M. J. Reckers. 1985. An examination of auditor performance evaluation. The Accounting Review 60 (July): 477-487. Ham, J., D. Losell, and W. Smieliauskas. 1985. An empirical study of error characteristics in accounting populations. The Accounting Review 60 (July): 387-406. Schwartz, K. B., and K. Menon. 1985. Auditor Switches by failing firms. The Accounting Review 60 (April):248-261. Libby, R., J. T. Artman, and J. J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review 60 (April): 212230. BDM Experiment Archival
Knapp, M. C. 1985. Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review 60 (April): 202-211. Bailey, A. D., Jr., G. L. Duke, J. Gerlach, C.-E. Ko, R. D. Meservy, and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review 60 (April): 186-201.
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Ashton, A. H. 1985. Does consensus imply accuracy in accounting studies of BDM Experiment decision making? The Accounting Review 60 (April): 173-185. Tsui, K.-W., E. M. Matsumura, and K.-L. Tsui. 1985. Multinomial-dirichlet bounds for dollar-unit sampling in auditing. The Accounting Review 60 (January): 76-96. Dunn, W., M., and T. W. Hall. 1984. An empirical analysis of the relationship between the CPA examination candidate attributes and candidate performance. The Accounting Review 59 (October): 674 689. Waller, W. S., and W. L. Felix, Jr. 1984. The effects of incomplete outcome feedback on auditors' self-perceptions of judgment ability. The Accounting Review 59 (October): 637-646. McCray, J. H. 1984. A quasi-bayesian audit risk model for dollar unit sampling: A reply. The Accounting Review 59 (July): 526 527. Smith, M. E. 1984. A quasi-bayesian audit risk model for dollar unit sampling: A comment. The Accounting Review 59 (July): 524 525. Arnold, D.F., and T. J. Geiselhart. 1984. Practitioners views on five-year educational requirements for CPAs. The Accounting Review 59 (April): 314-324. St Pierre, K., and J.A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review 59 (April): 242-263. Dworin L., and R. A. Grimlund. 1984. Dollar unit supplies for accounts recoverable & inventory. The Accounting Review 59 (April): 218-241. Ashton, R. H. 1984. Integrating research and teaching in auditing: Fifteen cases on judgment. The Accounting Review 59 (January): 78-97. McCray, J. H. 1984. A quasi-bayesian audit risk model for dollar unit sampling. The Accounting Review 59 (January): 35-51. Aranya, N., and K.R. Ferns. 1984. A re-examination of accountants organisational-professional conflict. The Accounting Review 59 (January): 1-15. Other
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Anderson, J. A., and K. E. St. Pierre. 1983. Market efficiency and the legal liability of auditors: A reply. The Accounting Review 58 (October): 833-836. Largay, J. A., III, and J. W. Paul, J. A. 1983. Market efficiency and the legal liability of auditors: A comment. The Accounting Review 58 (October): 820-832. Dillard, J. F., and D. L. Jensen. 1983. The auditor's report: An analysis of opinion. The Accounting Review 58 (October): 787-798. Reeve, J. M. 1983. The five-year accounting program as a quality signal. The Accounting Review 58 (July): 639-648. Wright, A. 1983. The impact of CPA-firm size on auditor disclosure preferences. The Accounting Review 58 (July): 621-632. Libby, R. 1983. Comments on Weick. The Accounting Review 58 (April): 370-374. Weick, K. E. 1983. Stress in accounting systems. The Accounting Review 58 (April): 350-369. Demski, J.S. Comments in Wilson and Jensen. The Accounting Review 58 (April): 347-349. Kaplan, R. S. Comments in Wilson and Jensen. The Accounting Review 58 (April): 340-346. Wilson, R. 1983. Auditing: Perspectives from multi-person decision theory. The Accounting Review 58 (April): 305-318. Abdel-khalik, A. R., D. Snowball, and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review 58 (April): 215-227. Johnson, W.B. 1983. ''Representativeness'' in judgmental predictions of corporate bankruptcy. The Accounting Review 58 (January): 78-92. Hylas, R. E., and R. H. Ashton. 1982. Audit detection of financial statement errors. The Accounting Review 57 (October): 751-765. Jiambalvo, J., and J. Pratt. 1982. Task complexity and leadership effectiveness in CPA firms. The Accounting Review 57 (October): 734-750. Leitch, R.A., Neter, J., Plente, R., & Sinda, P. 1982. Modified multinomial bounds for larger numbers of errors in auditing. The Accounting Review 57 (April): 384-400. Chow, C. W., and S. J. Rice. 1982. Qualified audit opinions and auditor switching. The Accounting Review 57 (April): 326-335.
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Weber, R. 1982. Audit trail system support in advanced computer-based accounting systems. The Accounting Review 57 (April): 311-325. Chow, C. W. 1982. The demand for external auditing: Size, debt and ownership influences. The Accounting Review 57 (April): 272-291. Felix, W. L., Jr., and W. R. Kinney, Jr. 1982. Research in the auditor's opinion formulation process: State of the art. The Accounting Review 57 (April): 245-271. Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review 57 (January): 141-146. Balachandran, K. R., and R. E. Steuer. 1982. An interactive model for the CPA firm audit staff planning problem with multiple objectives. The Accounting Review 57 (January): 125-140. Gibbins, M., and F. M. Wolf. 1982. Auditors' subjective decision environment-The case of a normal external audit. The Accounting Review 57 (January): 105-124. Ballew, V. 1982. Technological routineness & intra-unit structure in CPA firms. The Accounting Review 57 (January): 88-104. Kinney, W. R., Jr., and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review 57 (January): 5569. Danos, P., and E. A. Imhoff. 1982. Auditor review of financial forecasts: An analysis of factors affecting reasonableness judgments. The Accounting Review 57 (January): 39-54. Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions. The Accounting Review 56 (October): 882-896. Wolf, F. M. 1981. ''The nature of managerial work-the case for unobtrusive measures revisited''-A reply. The Accounting Review 56 (October): 971-974 P. A. Ryder. 1981. Comments on Wolfs The nature of managerial work''The case for unobstrusive measures revisited. The Accounting Review 56 (October): 967-970 Wolf, F. M. 1981. The nature of managerial work: An investigation of the work of the audit. The Accounting Review 56 (October): 861-881. Balachandran, B. V., and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review 56 (October): 801-812.
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Shockley, R. A. 1981. Perceptions of auditors' independence: An empirical analysis. The Accounting Review 56 (October): 785-800. Eichenseher, J. W., and P. Danos. 1981. The analysis of industry-specific auditor concentration: Towards an explanatory model. The Accounting Review 56 (July): 479-492. Uecker, W. C., A. P. Brief, and W. R. Kinney, Jr. 1981. Perception of the internal and external auditor as a deterrent to corporate irregularities. The Accounting Review 56 (July): 465-478. Crosby, M. A. 1981. Bayesian statistics in auditing: A comparison of probability elicitation techniques. The Accounting Review 56 (April): 355-365. Fried, D., and A. Schiff. 1981. CPA switches and associated market reactions. The Accounting Review 56 (April): 326-341.
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Johnson, J. R., R. A. Leitch, and J. Neter. 1981. Characteristics of errors in Archival accounts receivable and inventory audits. The Accounting Review 56 (April): 270-293. Dykxhoorn, H. J., and K. E. Sinning. 1981. Wirtschaftsprufer perception of auditor independence. The Accounting Review 56 (January): 97-107. Ashton, R. H., and R. E. Hylas. 1980. The return of ''problem'' confirmation requests by the U. S. postal service. The Accounting Review 55 (October): 649-657. Toba, Y. 1980. A semantic meaning analysis of the ultimate proposition to be verified by independent auditors. The Accounting Review 55 (October): 604-619. Whittred, G. P. 1980. Audit qualification and the timeliness of corporate annual reports. The Accounting Review 55 (October): 563-577. Firth, M. 1980. Perceptions of auditor independence and official ethical guidelines. The Accounting Review 55 (July): 451-466. Schultz, J. J., Jr., and K. Pany. 1980. The independent auditor's civil liability-An overview. The Accounting Review 55 (April): 319-326. Pany, K., and P. M. J. Reckers. 1980. The effect of gifts, discounts, and client size on perceived auditor independence. The Accounting Review 55 (January): 50-61. Blocher, E. 1979. Performance effects of different audit staff assignment strategies. The Accounting Review 54 (July): 563-573. Questionnaire Survey Other
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Grove, H. D., R. S. Savich. 1979. Attitude research in accounting. A model for reliability and validity considerations. The Accounting Review 54 (July): 522-537. Ferris, K. R. 1979. A test of the expectancy change of motivation in an accounting environment with accountants. A response. The Accounting Review 54 (April): 412-413. Johnson, W. B. 1979. A test of the expectancy change of motivation in an accounting environment with accountants: A comment. The Accounting Review 54 (April): 409-411. Ashton, R. H. 1979. Some implications of parameter sensitivity research for judgment modeling. The Accounting Review 54 (January): 170-179. Burdick, R. K., J. H. Reneau, and A. I. Barkman. 1978. Within-item variation: A stochastic approach to audit uncertainty: A comment. The Accounting Review 53 (October): 989-996. Ng, D. S. 1978. An information economics analysis of financial reporting and external auditing. The Accounting Review 53 (October): 910-920. Imhoff, E. A., Jr. 1978. Employment effects on auditor independence. The Accounting Review 53 (October): 869-881. Shank, J. K., and R. J. Murdock. 1978. Comparability in the application of reportings standards: Some further evidence. The Accounting Review 53 (October): 824-835. Ijiri, Y. and R. S. Kaplan. 1978. Sampling for integrated audit objectives-A reply. The Accounting Review 53 (July): 773-774. Blocher, E. 1978. Sampling for integrated audit objectives - A comment. The Accounting Review 53 (July): 766-772. Reneau, J. H. 1978. CAV bounds in dollar unit sampling: Some simulation results. The Accounting Review 53 (July): 669-680. Firth, M. 1978. Qualified audit reports: Their impact on investment decisions. The Accounting Review 53 (July): 642-650. Schultz, J. J., Jr., and S. G. Gustavson. 1978. Actuaries' perceptions of variables affecting the independent auditor's legal liability. The Accounting Review 53 (July): 626-641. Smith, J. M., Jr. 1978. Audit education for the 1980s. The Accounting Review 53 (October): 501-509. Chambers, A. D. 1978. Teaching internal auditing at a university An example in context. The Accounting Review 53 (January): 143-147.
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Neter, J., R. A. Leitch, and S. E. Fienberg. 1978. Dollar unit sampling: Multinomial bounds for total overstatement and understatement errors. The Accounting Review 53 (January): 77-93. Kinney, W. R., Jr. 1978. ARIMA and regression in analytical review: An empirical test. The Accounting Review 53 (January): 48-60. Cash, J. I., Jr., A. D. Bailey, Jr., and et al. 1977. A survey of techniques for auditing EDP-based accounting information. The Accounting Review 52 (October): 813-832. Schnepper, J. A. 1977. The accountant's liability under rule 10b-5 and section 10 of the Securities Exchange Act of 1934: The hole in hochfelder. The Accounting Review 52 (July): 653-657. Toba, T. 1977. A general theory of evidence on the conceptual foundation in auditing theory. A reply. The Accounting Review 52 (July): 756-758. Gibbs, T. E. 1977. A general theory of evidence on the conceptual foundation in auditing theory: A comment. The Accounting Review 52 (July): 751-755. Ferris, K. R. 1977. A test of the expectancy theory of motivation in an accounting environment. The Accounting Review 52 (April): 605-615. Baker, C. R. 1977. Management strategy in a large accounting firm. The Accounting Review 52 (April): 576-586. Chandra, G. 1977. A study of the consensus on disclosure among public accountants and security analysts: A reply. The Accounting Review 52 (April): 513-515. Chen, K. H., and S. J. Lambert. 1977. A study of the consensus on disclosure among public accountants and security analysts: An alternative interpretation. The Accounting Review 52 (April): 508-512. Barkman, A. 1977. Within item variation - A stochastic approach to audit uncertainty. The Accounting Review 52 (April): 450-464. Kreiser, L. 1977. Maintaining and improving the audit competence of CPA's - CPA and selected use reaction. The Accounting Review 52 (April): 427-437. Anderson, J. A. 1977. The potential impact of knowledge of market efficiency on the legal liability of auditors. The Accounting Review 52 (April): 417-426. Stolle, C. D. 1977. Perceived differences among public accounting firms which affect job choices. The Accounting Review 52 (April): 379-395.
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Slavin, N. S. 1977. The elimination of 'scienter' in determining the auditor's statutory liability. The Accounting Review 52 (April): 360-368. Hofstedt, T. R., and G. D. Hughes. 1977. An empirical study of the judgment element in disclosure decisions. The Accounting Review 52 (April): 379-395. Kissinger, J. N. 1977. A general theory of evidence as the conceptual foundation in auditing: some comments and extensions. The Accounting Review 52 (April): 322-339. Hansen, D. R., and T. L. Shaftel. 1977. Sampling for integrated auditing objectives. The Accounting Review 52 (January): 109-123. Newton, L. K. 1977. The risk factor in materiality decisions. The Accounting Review 52 (January): 97-200. Hughes, J. S. 1977. Optimal internal audit timing. The Accounting Review 52 (January): 56-68. Epares, R. A., L. R. Puquette, and M. A. Pearson. 1976. A flow chart conceptualization of auditors reports on financial statement. The Accounting Review 51 (October): 913-916. Tummins, M. and R. H. Strauser. 1976. A confidence limits table in attribute analysis. The Accounting Review 51 (October): 907-912. Blakeney, R. N., W. E. Holland, and M. T. Matteson. 1976. The auditorauditee relationship: Some behavioral considerations & implications for auditing education. The Accounting Review 51 (October): 899-906. Felix, W. L. Jr. 1976. Evidence on alternative means of assessing probability distributions for audit decision making. The Accounting Review 51 (July): 800-807. Deakin, E. B. and M. H. Granof. 1976. Regression analysis as a means of determining audit sample size: A reply. The Accounting Review 51 (April): 402-408. Balter, T. B. and J. K. Harris. 1976. An analysis of APB opinion coverage in the CPA examination. The Accounting Review 51 (April): 370-375. Blocher, B., and J. C. Robertson. 1976. Bayesian sampling procedures for auditors: Computer-assisted instructions. The Accounting Review 51 (April): 358-363. Nichols, D. R., and K. H. Price. 1976. The auditor-firm conflict - an analysis using concepts of exchange theory. The Accounting Review 51 (April): 335-346.
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Stolle, C. D. 1976. Timing of the office visit: A factor in public accounting job selection. The Accounting Review 5 (January): 139-141. Maxim, L. D., D. E. Cullen, and F. X. Cook, Jr. 1976. Optimal acceptance sampling plans for auditing 'batched' stop and go vs. conventional singlestage attributes plans. The Accounting Review 51 (January): 97-109. Lavin, D. 1976. Perceptions of the independence of the auditor. The Accounting Review 51 (January): 41-50. Causey, D. Y., Jr. 1976. Newly emerging standards of auditor responsibility. The Accounting Review 51 (January): 19-30. Goldman, A., and B. Barlev, B. 1975. The auditorfirm conflict of interests: A reply. The Accounting Review 50 (July): 857-859. Aranya, N., and M. Sarell. 1975. The auditorfirm conflict of interests: A comment. The Accounting Review 50 (July): 854-856. Goldman, A., and B. Barlev, B. 1975. The auditorfirm conflict of interests: Its implications for independence. A reply. The Accounting Review 50 (July): 848-853. Loeb. S. E. 1975. The auditorfirm conflict of interests: Its implications for Independence. A comment. The Accounting Review 50 (July): 844-847. Bodnar, G. 1975. Reliability modeling of internal control systems. The Accounting Review 50 (July): 747-757. Boatsman, J. R. & Crooch, G. M. 1975. An example of controlling the risk of a type II error for substantive tests in auditing. The Accounting Review 50 (April): 610-615. Watson, D. J. H. 1975. The structure of project teams facing differentiated environments An exploratory study in public accounting firms. The Accounting Review 50 (April): 259-273. Sawyer, L. S. 1975. Modern internal auditing The new problem. The Accounting Review 50 (January): 176-178.
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Corless, J. L. 1975. Comment on assessing prior distribution for applying Other bayesien statistics in auditing. A reply. The Accounting Review 50 (January): 158-159. Ward. R. H. 1975. Assessing prior distribution for applying bayesian statistics in auditing. A comment. The Accounting Review 50 (January): 155-157. Cushing, B. E. 1975. A further note on the mathematical approach to the analysis & design of internal control systems. 50 (January): 151-154. Ishikawa, A. 1975. A mathematical approach to the analysis & design of Other
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internal control systems: A brief comment. The Accounting Review 50 (January): 148-150. Toba, Y. 1975. A general theory of evidence as the conceptual foundation in auditing. The Accounting Review 50 (January): 7-24. Analytical

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THIRTY THREE YEARS OF AUDIT RESEARCH

Analytical Archival BDM Experiment Experimental Economics Questionnaire Survey Other

Accounting, Organizations and Society

BDM Experiment Other

Questionnaire Survey Other

Questionnaire Survey BDM Experiment

Questionnaire Survey Archival

Questionnaire Survey BDM Experiment

Questionnaire Survey Other

Questionnaire Survey Experimental Economics

BDM Experiment/ Archival Other Archival

BDM Experiment Other Other

Other BDM Experiment

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BDM Experiment BDM Experiment BDM Experiment

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Questionnaire Survey Questionnaire Survey BDM Experiment

Questionnaire Survey Questionnaire Survey BDM Experiment BDM Experiment

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Auditing: A Journal of Practice & Theory

A Journal of Practice & Theory (May): A

Archival BDM Experiment

Journal of Practice & Theory (May): 169-186

Auditing: A Journal of Practice & Theory

Questionnaire Survey Archival

Practice & Theory (May): 85-104

& Theory (May): 67-83

A Journal of Practice & Theory

A Journal of Practice &

Questionnaire Survey Archival

Theory (November): 143-166

A Journal of Practice & Theory

Practice & Theory (November): 95-116

Auditing: A Journal of Practice & Theory (November): 69-94

A Journal of Practice &

Theory (November): 57-68

A Journal of Practice & Theory (November):

A Journal of Practice & Theory (November):

Questionnaire Survey Archival

Practice & Theory (May): 147-158

A Journal of Practice & Theory (May): 133-145

Auditing: A Journal of Practice & Theory (May):

Auditing: A Journal of Practice &

Auditing: A Journal of Practice & Theory. (May): 71-89 Auditing: A

BDM Experiment Archival Archival

Tate, S. 2007. Auditor Change and Auditor Choice in Nonprofit Organizations.

Journal of Practice & Theory (May): 47-70

Auditing: A Journal of Practice

& Theory (May): 19-45

Auditing: A Journal of Practice &

Theory (May): 1-18

Auditing: A Journal of Practice & Theory (November): 85-94

Questionnaire Survey Archival

Auditing: A Journal of Practice & Theory. (November): 53-84

A Journal of Practice & Theory

A Journal of Practice & Theory

A Journal of Practice & Theory

A Journal of Practice & Theory (May): 1-26.

Journal of Practice & Theory (May): 27-48.

A Journal of Practice & Theory (May): 49-

Faveri-Marchesi, M. 2006. "Order Effects" Revisited:The Importance of Chronology. Auditing:

BDM Experiment Archival

A Journal of Practice & Theory (May): 99-114. Auditing: A