Professional Documents
Culture Documents
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:
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.
Wang, K.L. and B.M. Tuttle. 2009. The impact of auditor-client negotiation.
Accounting, Organizations and Society (Vol. 34 No. 2): 222-243
BDM Experiment
Free, C., S.E. Salterio, and T. Shearer. 2009. The construction of auditability: Other
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.
Questionnaire
Survey
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
Other
BDM Experiment
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.
Other
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.
Archival/Other
Other
Knechel, W.R. 2007. The business risk audit: Origins, obstacles and
opportunities. Accounting, Organizations and Society (Vol.32 No. 4-5): 383408.
Other
Power, M. 2007. Business risk auditing Debating the history of its present.
Accounting, Organizations and Society (Vol. 32 No. 4-5): 379-382.
Other
Other
BDM Experiment
Questionnaire
Survey
Leung, P.W., and K.T. Trotman. 2005. The Effects of Feedback Type on
BDM Experiment
3
Questionnaire
Survey
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.
Questionnaire
Survey
Archival
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.
BDM Experiment
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.
Other
Other
Gendron, Y. 2002. On the Role of the Organization in Auditors ClientAcceptance Decisions. Accounting, Organizations and Society (Vol. 27 No.
7): 659-684.
Other
Other
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.
Questionnaire
Survey
Questionnaire
Survey
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.
BDM Experiment
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
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
Other
BDM Experiment
Questionnaire
Survey
Other
Other
Other
Archival
BDM Experiment
Other
Questionnaire
Survey
Experimental
Economics
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.
BDM Experiment
BDM Experiment
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.
Other
Other
BDM Experiment
BDM Experiment
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.
BDM Experiment
BDM Experiment
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/
Archival
Other
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.
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.
Other
Other
Other
BDM Experiment
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.
BDM Experiment
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.
Archival
Libby, R., and H. Tan. 1994. Modeling the Determinants of Audit Expertise.
Accounting, Organizations and Society (Vol. 19 No. 8): 701-716.
BDM Experiment
Other
Other
Other
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.
Other
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.
BDM Experiment
Other
Other
Other
Other
Other
Other
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.
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.
BDM Experiment
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.
BDM Experiment
Other
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.
Other
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.
BDM Experiment
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.
BDM Experiment
BDM Experiment
Other
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.
BDM Experiment
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.
Questionnaire
Survey
BDM Experiment
BDM Experiment
Waller, W.S., and W.L. Felix, Jr. 1989. Auditors Casual Judgments: Effects
of Forward vs Backward Inference on Information Processing. Accounting,
BDM Experiment
Other
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.
BDM Experiment
Klersey, G.F., and T.J. Mock. 1989. Verbal Protocol Research in Auditing.
Accounting, Organizations and Society (Vol. 14 No. 1/2): 133-152.
Other
Other
Other
BDM Experiment
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.
Archival
BDM Experiment
BDM Experiment
BDM Experiment
Questionnaire
Survey
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.
BDM Experiment
Other
10
Other
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.
Other
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.
Other
BDM Experiment
Questionnaire
Survey
Questionnaire
Survey
BDM Experiment
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.
Other
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.
BDM Experiment
Questionnaire
Survey
Brooks, L.J., Jr. 1980. An Attitude Survey Appropach to the Social Audit:
Questionnaire
The Southam Press Experience. Accounting, Organizations and Society (Vol. Survey
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.
BDM Experiment
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.
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.
Other
BDM Experiment
Wilcox, K.A., and C.H. Smith. 1977. Role Discrepancies and the Auditor
Client Relationship. Accounting, Organizations and Society (Vol. 2 No. 1):
81
Questionnaire
Survey
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
12
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): 187-218.
Other
Krishnan, J., D. Rama, and Y. Zhang. 2008. Costs to Comply with SOX
Section 404. Auditing: A Journal of Practice & Theory (May): 169-186
Archival
BDM Experiment
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
Questionnaire
Survey
Archival
BDM Experiment
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 & Theory (May): 67-83
BDM Experiment
Archival
Archival
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
Questionnaire
Survey
Basioudis, I.G., and J.R. Francis. 2007. Big 4 Audit Fee Premiums for
National and Office-Level Industry Leadership in the United Kingdom.
Auditing: A Journal of Practice & Theory (November): 143-166
Archival
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: A Journal of Practice & Theory (November): 117-142
Archival
14
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 Practice & Theory
(November): 95-116
Archival
BDM Experiment
Hay, D.C., R.F. Baskerville, and T.H. Qiu. 2007. The Association
Between Partnership Financial Integration and Risky Audit Client
Portfolios. Auditing: A Journal of Practice & Theory (November): 57-68
Other
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): 25-55
Archival
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
Questionnaire
Survey
Huang, H-W., L-L. Liu, K. Raghunandan, and D.V. Rama. 2007. Auditor
Industry Specialization, Client Bargaining Power, and Audit Fees:
Further Evidence. Auditing: A Journal of Practice & Theory (May):
147-158
Archival
Archival
Archival
BDM Experiment
BDM Experiment
Archival
Archival
15
BDM Experiment
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
Questionnaire
Survey
Archival
Asthana, S., and J. Krishnan. 2006. Factors Associated with the Early
Archival
Adoption of the SECs Revised Auditor Fee Disclosure Rule. Auditing: A
Journal of Practice & Theory (November): 41-51
Bronson, S.N., J.V., Carcello, and Raghunandan, K. 2006. Firm
Characteristics and Voluntary Management Reports on Internal Control.
Auditing: A Journal of Practice & Theory (November): 25-39
Archival
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: A
Journal of Practice & Theory (November): 1-23
Archival
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
Archival
Archival
BDM Experiment
Archival
Archival
16
Archival
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 (Nov): 27-48.
Archival
Kizirian, T.G., B.W. Mayhew, and L.D. Sneathen, Jr. 2005. The Impact
of Management Integrity on Audit Planning and Evidence. Auditing: A
Journal of Practice & Theory (Nov): 49-67.
Archival
Archival
Questionnaire
Survey
Archival
Archival
Messier, Jr., W.F., M-B. Nonna, and A. Eilifsen. 2005. A Review and
Integration of Empirical Research on Materiality: Two Decades
Later. Auditing: A Journal of Practice & Theory (Nov): 153-187.
Other
DeFond, M.L., and J.R. Francis. 2005. Audit Research after SarbanesOxley
Auditing: A Journal of Practice & Theory (May Supplement): 5-30.
Other
Carcello, J.V. 2005. DISCUSSION OF Audit Research after SarbanesOxley. Auditing: A Journal of Practice & Theory (May Supplement): 3140.
Other
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): 41-72.
Other
17
Other
Kinney Jr., W.R. 2005. Twenty-Five Years of Audit Deregulation and ReRegulation: What Does it Mean for 2005 and Beyond? Auditing: A
Journal of Practice & Theory (May Supplement): 89-110.
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.
Archival
Other
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
Gibbins, M., S.A. McCracken, and S.E. Salterio. 2005. Negotiations over Questionnaire
Accounting Issues: The Congruency of Audit Partner and Chief Financial Survey
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: A Journal of Practice & Theory (May Supplement):
195-196.
Other
Glover, S.M., D.F. Prawitt, and T.J. Wilks. 2005. Why Do Auditors Over- BDM Experiment
Rely on Weak Analytical Procedures? The Role of Outcome and
Precision. Auditing: A Journal of Practice & Theory (May Supplement):
197-220.
18
Other
Other
Archival
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.
Archival
Kizirian, T.G., B.W. Mayhew, and L.D. Sneathen, Jr. 2005. The Impact
of Management Integrity on Audit Planning and Evidence. Auditing: A
Journal of Practice & Theory (May): 49-67.
Archival
Archival
Questionnaire
Survey
Archival
Archival
Other
Archival
Archival
19
Houston, R.W., M.F. Peters, and J.H. Pratt. 2005. Nonlitigation Risk and
Pricing Audit Services. Auditing: A Journal of Practice & Theory (May):
37-53.
BDM Experiment
Gillett, P.R., and N. Uddin, 2005. CFO Intentions of Fraudulent Financial Questionnaire
Reporting. Auditing: A Journal of Practice & Theory (May): 55-75.
Survey
Cleary, R., and J.C. Thibodeau. 2005. Applying Digital Analysis Using
Benford's Law to Detect Fraud: The Dangers of Type I Errors. Auditing:
A Journal of Practice & Theory (May): 77-81.
Other
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 Practice & Theory
(September): 15-37.
Archival
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.
Archival
Carcello, J.V. and A.L. Nagy. 2004. Audit Firm Tenure and Fraudulent
Financial Reporting. Auditing: A Journal of Practice & Theory
(September): 57-71.
Archival
Ballou, B., C.E. Earley, and J.S. Rich. 2004. The Impact of StrategicBDM Experiment
Positioning Information on Auditor Judgments about Business-Process
Performance. Auditing: A Journal of Practice & Theory (September): 7390.
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.
Archival
Archival
Citron, D.B., and R.J. Taffler. 2004. The Comparative Impact of an Audit
Report Standard and an Audit Going-Concern Standard on GoingConcern Disclosure Rates. Auditing: A Journal of Practice & Theory
(September): 121-132.
Archival
Archival
BDM Experiment
20
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: A Journal of Practice & Theory
(September): 161-169.
BDM Experiment
Neal, T.L.; and R.R. Riley, Jr. 2004. Auditor Industry Specialist Research Other
Design. Auditing: A 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: A Journal of Practice &
Theory (March): 11-27.
BDM Experiment
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
Archival
O'Reilly, D.M., R.A. Leitch, and D.H. Wedell. 2004. The Effects of
Immediate Context on Auditors' Judgments of Loan Quality. Auditing: A
Journal of Practice & Theory (March): 89-105.
BDM Experiment
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: A Journal of Practice & Theory (March): 123-140.
Archival
Murthy, U.S., and D.S. Kerr. 2004. Comparing Audit Team Effectiveness
via Alternative Modes of Computer-Mediated Communication. Auditing:
A Journal of Practice & Theory (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: A Journal of Practice & Theory (March): 153-171.
Other
Archival
21
Archival
Archival
Archival
Haw, I.-M.G., K. Park, D. Qi, and W. Wu. 2003. Audit Qualification and
Timing of Earnings Announcements: Evidence from China. Auditing: A
Journal of Practice & Theory (September): 121-146.
Archival
Archival
Questionnaire
Survey
BDM Experiment
BDM Experiment
BDM Experiment
Glover, S.M., D.F. Prawitt, J.J. Schultz Jr., and M.F. Zimbelman. 2003. A BDM Experiment
Test of Changes in Auditors' Fraud-Related Planning Judgments since the
Issuance of SAS No. 82. Auditing: A Journal of Practice & Theory
(September): 237-251.
22
Archival
O'Donnell, E., and J.J. Schultz Jr. 2003. The Influence of BusinessProcess-Focused Audit Support Software on Analytical Procedures
Judgments. Auditing: A Journal of Practice & Theory (September): 265279.
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: A
Journal of Practice & Theory (September): 281-295.
Archival
Archival
BDM Experiment
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.
BDM Experiment
BDM Experiment
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.
Questionnaire
Survey
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: A Journal of
Practice & Theory (March): 93-108.
Archival
Archival
BDM Experiment
BDM Experiment
23
BDM Experiment
Archival
Krogstad, JL., and G. Smith. 2003 Assessing the Influence of Auditing: A Other
Journal of Practice & Theory: 1985-2000. Auditing: A Journal of
Practice & Theory (March): 195-204.
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: A Journal of Practice & Theory (September): 7-20.
BDM Experiment
Questionnaire
Survey
Bedard, J.C., and L.E. Graham. 2002. The Effects of Decision Aid
Orientation on Risk Factor Identification and Audit Test Planning.
Auditing: A Journal of Practice & Theory (September): 39-56.
BDM Experiment
Analytical
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: A Journal of Practice & Theory (September): 8195.
BDM Experiment
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 of Practice &
Theory (September): 97-113.
Other
BDM Experiment
Archival
24
Johnstone, K.M., J.C. Bedard, and S.F. Biggs. 2002. Aggressive Client
BDM Experiment
Reporting: Factors Affecting Auditors' Generation of Financial Reporting
Alternatives. Auditing: A Journal of Practice & Theory (March): 47-66.
Geiger, M.A., and K. Raghunandan. 2002. Auditor Tenure and Audit
Reporting Failures. Auditing: A Journal of Practice & Theory (March):
67-78.
Archival
BDM Experiment
Analytical
Other
Other
Other
Archival
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: A Journal of Practice & Theory (September): 49-70.
Experimental
Economics
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: A Journal of Practice & Theory (September): 7184.
Archival
BDM Experiment
25
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: A Journal of Practice &
Theory (September): 101-114.
Questionnaire
Survey
Swanger, S.L., and E.G. Chewning Jr. 2001. The Effect of Internal Audit
Outsourcing on Financial Analysts' Perceptions of External Auditor
Independence. Auditing: A Journal of Practice & Theory (September):
115-129.
BDM Experiment
Behn, B.K., S.E. Kaplan, and K.R. Krumwiede. 2001. Further Evidence
on the Auditor's Going-Concern Report: The Influence of Management
Plans. Auditing: A Journal of Practice & Theory (March): 13-28.
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 of Practice & Theory
(March): 29-44.
Archival
BDM Experiment
BDM Experiment
Beasley, M.S., and K. Petroni. 2001. Board Independence and AuditFirm Type. Auditing: A Journal of Practice & Theory (March): 97-114.
Archival
Archival
BDM Experiment
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.
Other
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: A Journal
of Practice & Theory (March): 169-198.
BDM Experiment
26
Archival
Archival
Archival
BDM Experiment
Archival
BDM Experiment
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 Practice & Theory
(Fall): 105-118.
BDM Experiment
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: A Journal of Practice & Theory (Fall): 119-132.
BDM Experiment
BDM Experiment
BDM Experiment
Archival
27
Winograd, B.N., J.S. Gerson, and B.L. Berlin. 2000. Audit Practices of
PricewaterhouseCoopers. Auditing: A Journal of Practice & Theory
(Fall): 175-182.
Other
BDM Experiment
Cohen, J.R., G. Krishnamoorthy, and A.M Wright. 2000. Evidence on the BDM Experiment
Effect of Financial and Nonfinancial Trends on Analytical Review.
Auditing: A Journal of Practice & Theory (Spring): 27-48.
DeFond, M.L., J.R. Francis, and T.J Wong. 2000. Auditor Industry
Specialization and Market Segmentation: Evidence from Hong Kong.
Auditing: A Journal of Practice & Theory (Spring): 49-66.
Archival
Archival
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 Practice & Theory (Spring):
101-121
BDM Experiment
Other
Gillett, P.R., and R.P. Srivastava. 2000. Attribute Sampling: A BeliefFunction Approach to Statistical Audit Evidence. Auditing: A Journal of
Practice & Theory (Spring): 145-155.
Analytical
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.
Archival
Bell, T.B., and J.V. Carcello. 2000. A Decision Aid for Assessing the
Likelihood of Fraudulent Financial Reporting. Auditing: A Journal of
Practice & Theory (Spring): 169-184.
Archival
Lowe, D.J., M.A. Geiger, and K. Pany. 1999. The Effects of Internal
Audit Outsourcing on Perceived External Auditor Independence.
Auditing: A Journal of Practice & Theory (Supplement): 7-26.
BDM Experiment
28
Other
Ditner, C. 1999. Discussion of: The Effects of Internal Audit Outsourcing Other
on Perceived External Auditor Independence. Auditing: A Journal of
Practice & Theory (Supplement): 37-40.
Lowe, D.J., M.A. Geiger, and K. Pany. 1999. Reply: The Effects of
Internal Audit Outsourcing on Perceived External Auditor Independence.
Auditing: A Journal of Practice & Theory (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.
Questionnaire
Survey
Other
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 of Practice & Theory
(Supplement): 79-84.
Other
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
Shafer, W.E., R.E. Morris, and A.A. Ketchand. 1999. Reply: The Effects
of Formal Sanctions on Auditor Independence. Auditing: A Journal of
Practice & Theory (Supplement): 113-116.
Other
BDM Experiment
29
Other
Other
Analytical
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.
Other
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.
BDM Experiment
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.
BDM Experiment
Raghunandan, K., and D.V. Rama. 1999. Auditor Resignations and the
Market for Audit Services. Auditing: A Journal of Practice & Theory
(Spring): 124-134.
Archival
Archival
Mock, T.J., and A.M. Wright. 1999. Are Audit Program Plans RiskAdjusted?. Auditing: A Journal of Practice & Theory (Spring): 55-74.
Archival
BDM Experiment
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.
BDM Experiment
Archival
30
BDM Experiment
Archival
BDM Experiment
Archival
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.
Archival
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.
Other
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.
BDM Experiment
Questionnaire
Survey
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.
Analytical
Experimental
Economics
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.
BDM Experiment
31
Questionnaire
Survey
Archival
Archival
Archival
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.
Archival
Analytical
Wells, D.W., and M.L. Loudder. 1997. The Market Effects of Auditor
Resignations. Auditing: A Journal of Practice & Theory (Spring): 138.
Archival
Experimental
Economics
Other
Questionnaire
Survey
BDM Experiment
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.
Other
32
BDM Experiment
Dalton, D.R., J.W. Hill and R.J. Ramsay. 1997. Women as Managers and
Partners: Context Specific Predictors of Turnover in International Public
Accounting Firms. Auditing: A Journal of Practice & Theory (Spring):
29-50.
Questionnaire
Survey
Carcello, J.V., D.R. Hermanson, and H. F. Huss. 1997. The Effect of SAS Archival
No. 59: How Treatment of the Transition Period Influences Results.
Auditing: A Journal of Practice & Theory (Spring): 114-123.
Asare, S.K., and A.M. Wright. 1997. Evaluation of Competing
Hypotheses in Auditing. Auditing: A Journal of Practice & Theory
(Spring): 1-13.
BDM Experiment
BDM Experiment
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.
Archival
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.
Questionnaire
Survey
BDM Experiment
Archival
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.
Questionnaire
Survey
Archival
Questionnaire
Survey
33
Archival
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.
Archival
Experimental
Economics
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.
Questionnaire
Survey
Questionnaire
Survey
Elitzur, R.R., and H. Falk. 1996. Auctions for Audit Services and LowBalling. Auditing: A Journal of Practice & Theory (Supplement): 41-59.
Analytical
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.
Questionnaire
Survey
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
34
BDM Experiment
Brackney, K.S., and G.L. Helms. 1996. A Survey of Attestation Practices. Questionnaire
Auditing: A Journal of Practice & Theory (Fall): 85-98.
Survey
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.
BDM Experiment
BDM Experiment
BDM Experiment
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.
Archival
Other
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.
Archival
BDM Experiment
Archival
BDM Experiment
Archival
BDM Experiment
Questionnaire
Survey
35
Other
Archival
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.
BDM Experiment
Other
Archival
Archival
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.
Archival
BDM Experiment
BDM Experiment
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.
Other
Other
Other
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.
Archival
36
Other
Other
Other
BDM Experiment
Other
Other
Other
BDM Experiment
Other
Other
Other
Experimental
Economics
37
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.
Other
Other
Other
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.
BDM Experiment
Other
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.
Other
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.
BDM Experiment
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.
Questionnaire
Survey
BDM Experiment
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.
Archival
Archival
38
Other
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.
Archival
Anderson, U., L. Koonce, and G. Marchant. 1994. The effects of sourcecompetence information and its timing on auditors performance of
analytical procedures. Auditing: A Journal of Practice & Theory (Vol. 13
No. 1, Spring): 137-148.
BDM Experiment
BDM Experiment
Archival
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.
Questionnaire
Survey
Archival
Other
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): 57-72.
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): 22-35.
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.
BDM Experiment
39
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
40
Other
Other
Other
Other
Other
Other
Other
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.
Other
Other
Krull, G., Jr., P.M.J. Reckers, and B. Wong-On-Wing. 1993. The effect of BDM Experiment
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.
Archival
Other
Other
Questionnaire
Survey
41
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.
Questionnaire
Survey
Other
BDM Experiment
Questionnaire
Survey
Archival
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.
Other
BDM Experiment
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.
Questionnaire
Survey
Barefield, R.M., J.J. Gaver, and T.B. OKeefe. 1993. Additional evidence Archival
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
Archival
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.
BDM Experiment
42
Questionnaire
Survey
Bamber, E.M., L.S. Bamber, and M.P. Schoderbek. 1993. Audit structure
and other determinants of audit report lag: An empirical analysis.
Auditing: A Journal of Practice & Theory (Vol. 12 No. 1, Spring): 1-23.
Archival
Lea, R.B., S.J. Adams, and R.F. Boykin. 1992. Reply. Auditing: A
Journal of Practice & Theory (Vol. 11, Supplement): 194-197.
Other
Other
Other
Lea, R.B., S.J. Adams, and R.F. Boykin. 1992. Modeling of the audit risk
assessment process at the assertion level within an account balance.
Auditing: A Journal of Practice & Theory (Vol. 11, Supplement): 152179.
Other
Messier, W.F., Jr. and W.C. Quilliam. 1992. Reply. Auditing: A Journal
of Practice & Theory (Vol. 11, Supplement): 149-151.
Other
Other
Other
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.
Other
Other
Other
Other
43
Other
Other
Other
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.
BDM Experiment
Other
BDM Experiment
Other
Other
Lord, A.T. 1992. Pressure: A methodological consideration for behavioral BDM Experiment
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.
Archival
BDM Experiment
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.
Archival
44
Other
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.
BDM Experiment
Archival
Archival
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.
Questionnaire
Survey
Other
Other
Archival
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.
Questionnaire
Survey
Other
Questionnaire
Survey
Archival
45
Other
Other
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.
Other
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.
BDM Experiment
Other
Analytical
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.
Archival
BDM Experiment
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.
Other
Questionnaire
Survey
Other
Archival
46
BDM Experiment
Questionnaire
Survey
Questionnaire
Survey
Yoon, S.S. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol.
9, Supplement): 283-284.
Other
Other
Analytical
Other
Other
Analytical
Other
Other
Other
47
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Archival
48
Other
BDM Experiment
Questionnaire
Survey
Other
Other
BDM Experiment
Archival
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.
Archival
BDM Experiment
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.
Other
Sennetti, J.T. 1990. Toward a more consistent model for audit risk.
Auditing: A Journal of Practice & Theory (Vol. 9 No. 2, Spring): 103112.
Other
Questionnaire
Survey
BDM Experiment
49
Archival
Archival
Questionnaire
Survey
Other
Archival
BDM Experiment
Mayper, A.G., M.S. Doucet, and C.S. Warren. 1989. Auditors materiality BDM Experiment
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.
Archival
BDM Experiment
Archival
Questionnaire
Survey
Other
50
Experimental
Economics
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.
Other
Kinney, W., Jr. 1989. Achieved audit risk and the audit outcome space.
Auditing: A Journal of Practice & Theory (Vol. 8, Supplement): 67-84.
Other
Other
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.
Analytical
Other
Other
Archival
Other
BDM Experiment
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.
Other
Other
Questionnaire
Survey
51
Archival
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.
Questionnaire
Survey
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.
BDM Experiment
Analytical
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.
Archival
Questionnaire
Survey
BDM Experiment
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.
Archival
Archival
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.
BDM Experiment
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.
Other
Questionnaire
Survey
52
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.
Other
Other
Other
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.
Archival
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.
BDM Experiment
Mozier, P., and S. Turley. 1987. Surrogates for audit fees in concentration Archival
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.
Archival
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.
Archival
Other
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.
Other
BDM Experiment
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.
BDM Experiment
53
BDM Experiment
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.
Other
Questionnaire
Survey
BDM Experiment
Archival
Archival
Other
Other
Other
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.
BDM Experiment
54
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.
Archival
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.
BDM Experiment
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.
Archival
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.
BDM Experiment
Archival
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.
Other
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.
Questionnaire
Survey
Questionnaire
Survey
55
Other
BDM Experiment
BDM Experiment
Other
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.
BDM Experiment
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.
Other
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.
Other
BDM Experiment
Archival
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.
Questionnaire
Survey
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.
Other
56
Archival
BDM Experiment
BDM Experiment
Other
Other
Williams, D.J., and A. Lillis. 1985. EDP audits of operating systems An Questionnaire
exploratory study of the determinants of the prior probabilities of risk.
Survey
Auditing: A Journal of Practice & Theory (Vol. 4 No. 2, Spring): 110117.
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.
Archival
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.
Questionnaire
Survey
BDM Experiment
Other
Archival
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.
Other
57
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.
Other
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.
Other
Other
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.
Other
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.
Other
BDM Experiment
Other
Other
BDM Experiment
Other
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.
BDM Experiment
BDM Experiment
58
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.
Questionnaire
Survey
Other
Archival
BDM Experiment
Questionnaire
Survey
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.
Archival
Analytical
Questionnaire
Survey
BDM Experiment
Archival
Other
Other
Archival
59
BDM Experiment
Archival
Archival
Archival
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.
BDM Experiment
Questionnaire
Survey
Other
Archival
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.
BDM Experiment
Other
Other
Archival
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.
Questionnaire
Survey
60
Archival
Other
Questionnaire
Survey
BDM Experiment
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.
Other
61
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.
Other
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.
Experimental
Economics
Asare, S.K. 2008. The Effect of a Justification Memo and Hypothesis Set
Quality on the Review Process. Behavioral Research on Accounting: 1-12.
BDM Experiment
BDM Experiment
BDM Experiment
Lee, C., and R.B. Welker. 2007. The Effect of Audit Inquiries on the Ability BDM Experiment
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.
Questionnaire
Survey
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.
BDM Experiment
BDM Experiment
BDM Experiment
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
Almer, E.D., J.L. Higgs, and K.L. Hooks. 2005. A Theoretical Framework of
the Relationship between Public Accounting Firms and Their Auditors.
Other
BDM Experiment
Questionnaire
Survey
BDM Experiment
Iyer, V.M., and D.V. Rama. 2004. Clients' Expectations on Audit Judgments:
A Note. Behavioral Research in Accounting: 63-74.
Questionnaire
Survey
BDM Experiment
Questionnaire
Survey
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.
BDM Experiment
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.
BDM Experiment
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.
BDM Experiment
Other
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.
Questionnaire
Survey
Questionnaire
Survey
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
BDM Experiment
Accounting: 111-125.
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.
Questionnaire
Survey
BDM Experiment
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.
Questionnaire
Survey
Questionnaire
Survey
Experimental
Economics
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.
BDM Experiment
BDM Experiment
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.
Other
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.
BDM Experiment
Tan, C.E.L., C.A. Jubb, and K.A. Houghton. 1997. Auditor Judgements: The
Effects of the Partners Views on Decision Outcomes and Cognitive Effort.
Behavioral Research in Accounting (Supplement): 157-175.
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
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
Upon Analytical Procedures Judgements. Behavioral Research in
Accounting (Supplement): 1-20.
BDM Experiment
Questionnaire
Survey
BDM Experiment
Shaub, M.K. 1996. Trust and Suspicion: The Effects of Situational and
Dispositional Factors on Auditors Trust of Clients. Behavioral Research in
Accounting: 154.
Questionnaire
Survey
Experimental
Economics
BDM Experiment
BDM Experiment
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.
Questionnaire
Survey
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.
Questionnaire
Survey
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.
Questionnaire
Survey
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.
Questionnaire
Survey
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
Kerr, D.S., and D.D. Ward. 1994. The Effects of Audit Task on Evidence
Integration and Belief Revision. Behavioral Research in Accounting: 21.
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
Questionnaire
Survey
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
Questionnaire
Survey
Other
BDM Experiment
Other
BDM Experiment
Reckers, P. M. J. and B.Wong-On-Wing. 1991. Management's Motive and its BDM Experiment
Effect on Selected Audit Decisions. Behavioral Research in Accounting: 6684.
Snead, K. and A. Harrell. 1991. The Impact of Psychological Factors on the
Job Satisfaction of Senior Auditors. Behavioral Research in Accounting:
85-96.
BDM Experiment
Questionnaire
Survey
Other
BDM Experiment
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):415445.
Archival
Archival
Archival
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.
Archival
BDM Experiment
Archival
BDM Experiment
BDM Experiment
Archival
BDM Experiment
Archival
1014.
BDM Experiment
BDM Experiment
BDM Experiment
Gibbins, M., S. McCracken and S.E. Salterio. 2007. The Chief Financial
Officers Perspective on Auditor-Client Negotiations. Contemporary
Accounting Research (Summer): 387-422.
Archival
Analytical
Archival
BDM Experiment
Archival
Beck, P.L., and M.G.H. Wu. 2006. Learning by Doing and Audit
Quality. Contemporary Accounting Research (Winter): 1-30.
Analytical
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.
Other
BDM Experiment
Chiawen Liu and Taychang Wang. 2006. Auditor Liability and Business
Investment. Contemporary Accounting Research (Winter): 1051 1071.
Archival
Blay, A.D. 2005. Independence Threats, Litigation Risk, and the Auditor's
Decision Process. Contemporary Accounting Research (Winter): 759-789.
BDM Experiment
Archival
Archival
Experimental
Economics
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.
BDM Experiment
Archival
Archival
Other
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 Accounting Research
(Winter): 747-785.
Archival
Other
Archival
Bandyopadhyay, S.P., and J.L. Kao. 2004. Market Structure and Audit Fees:
A Local Analysis. Contemporary Accounting Research (Fall): 529-561.
Archival
BDM Experiment
Asare, S.K., and A.M. Wright. 2004. The Effectiveness of Alternative Risk
Assessment and Program Planning Tools in a Fraud Setting. Contemporary
Accounting Research (Summer): 325-352.
BDM Experiment
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.
Archival
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 Accounting Research (Spring): 89130.
Experimental
Economics
Other
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
Asare, S.K., and A.M. Wright. 2003. A Note on the Interdependence between BDM Experiment
Hypothesis Generation and Information Search in Conducting analytical
Procedures. Contemporary Accounting Research (Summer): 235-251.
Kim, J.-B., R. Chung, and M. Firth. 2003. Auditor Conservatism,
Asymmetric Monitoring, and Earnings Management. Contemporary
Accounting Research (Summer): 323-359.
Archival
Dopuch, N., M. Gupta, D.A. Simunic, and M.T. Stein. 2003. Production
Archival
Other
Cohen, J., K.G. Moorthy, and A.M. Wright. 2002. Corporate Governance
and the Audit Process. Contemporary Accounting Research (Winter): 573594.
Questionnaire
Survey
BDM Experiment
Johnson, V.E., I.K. Khurana, and J.K. Reynolds. 2002. Audit-Firm Tenure
and the Quality of Financial Reports. Contemporary Accounting Research
(Winter): 637-660.
Archival
Carcello, J.V., D.R. Hermanson, T.L. Neal, and R.A. Riley Jr. 2002. Board
Characteristics and Audit Fees. Contemporary Accounting Research (Fall):
365-384.
Archival
Questionnaire
Survey
Other
Archival
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 Accounting Research (Spring): 4975.
Archival
Ferguson, A., and D. Stokes. 2002. Brand Name Audit Pricing, Industry
Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers.
Contemporary Accounting Research (Spring): 77-110.
Archival
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 Research (Winter):
539-570.
Archival
BDM Experiment
BDM Experiment
Experimental
Economics
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 Accounting Research (Summer): 257-281.
BDM Experiment
Other
BDM Experiment
Bandyopadhyay, S.P., and J.L. Kao. 2001. Competition and Big 6 Brand
Name Reputation: Evidence from the Ontario Municipal Audit Market.
Contemporary Accounting Research (Spring): 27-64.
Archival
Other
BDM Experiment
Other
Asare, S.K., A.M. Wright, and G.M. Trompeter. 2000. The Effect of
Accountability and Time Budgets on Auditors' Testing Strategies.
Contemporary Accounting Research (Winter): 539-560.
BDM Experiment
Archival
BDM Experiment
Other
Caplan, D.H., and M. Kirschenheiter. 2000. Outsourcing and Audit Risk for Analytical
Internal Audit Services. Contemporary Accounting Research (Fall): 387-428.
Reed Smith, J., and S.L. Tiras. 2000. The Interaction between Internal
Control Assessment and Substantive Testing in Audits for Fraud.
Contemporary Accounting Research (Summer): 327-356.
Analytical
Analytical
King, R.R., and R. Schwartz. 1999. Legal Penalties and Audit Quality: An
Experimental Investigation. Contemporary Accounting Research (Winter):
685-711.
Experimental
Economics
BDM Experiment
Archival
Analytical
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.
Questionnaire
Survey
Archival
BDM Experiment
Analytical
(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.
Archival
Archival
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.
Archival
Archival
Archival
BDM Experiment
Questionnaire
Survey
BDM Experiment
Analytical
Schwartz, K.B., and B.S. Soo. 1996. The Association Between Auditor
Changes and Reporting Lags. Contemporary Accounting Research (Spring):
353-370.
Archival
Questionnaire
Survey
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.
BDM Experiment
BDM Experiment
BDM Experiment
Experimental
Economics
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
Archival
Analytical
Archival
BDM Experiment
Archival
BDM Experiment
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.
BDM Experiment
Davidson, R.A., and D. Neu. 1993. A Note on the Association between Audit Archival
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.
Archival
BDM Experiment
Zeff, A. 1992. Arthur Andersen & Co. and the Two-Part Opinion in the
Auditor's Report: 1946-1962. Contemporary Accounting Research (Spring):
443-467.
Other
Other
(Fall): 293-308
Moeckel, C. 1991. Two Factors Affecting an Auditor's Ability to Integrate
Audit Evidence. Contemporary Accounting Research (Fall): 270-292.
BDM Experiment
BDM Experiment
Bdard, J.C. 1991. Expertise and its Relation to Audit Decision Quality.
Contemporary Accounting Research (Fall): 198-222.
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
Archival
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.
BDM Experiment
Other
BDM Experiment
Other
Analytical
Analytical
Analytical
Other
Other
Knechel, W.R., and W.F. Messier, Jr. 1990. Sequential Auditor Decision
Making: Information Search and Evidence Evaluation. Contemporary
Accounting Research (Spring): 386-406.
BDM Experiment
Haskins, M.E., A.J. Baglioni, Jr., and D.L. Cooper. 1990. An Investigation of BDM Experiment
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.
Analytical
Other
Abdel-khalik, A.R. 1990.The Jointness of Audit Fees and Demand for MAS:
A Self-Selection Analysis. Contemporary Accounting Research (Spring):
295-322.
Archival
Other
Analytical
Archival
Other
Other
Danos, P., J.W. Eichenseher, and D.L. Holt. 1989. Specialized Knowledge
Questionnaire
Survey
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.
Analytical
Archival
Moore, G., and W.R. Scott. 1989. Auditors' Legal Liability, Collusion with
Management, and Investors' Loss. Contemporary Accounting Research
(Spring): 754-774.
Analytical
Analytical
Analytical
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.
Archival
Chung, D.Y., and W.D. Lindsay. 1988. The Pricing of Audit Services: The
Canadian Perspective. Contemporary Accounting Research (Fall): 19-46
Questionnaire
Survey
Experimental
Economics
Other
Other
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.
BDM Experiment
Other
Scott, W.R. 1988. Economic Effects of a Mandated Audit in a ContingentClaims Production Economy. Contemporary Accounting Research (Spring):
354-388.
Analytical
BDM Experiment
Analytical
Analytical
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.
Analytical
Archival
Analytical
Experimental
Economics
Analytical
Analytical
Other
Analytical
Other
Analytical
Gaa, J.C., and C.H. Smith. 1985. Auditors and Deceptive Financial
Other
BDM Experiment
Archival
Archival
Archival
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
Archival
Archival
Lennox, C. 2005. Audit quality and executive officers affiliations with CPA
firms. Journal of Accounting & Economics (June): 201-231.
Archival
Archival
Archival
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.
Archival
Archival
Archival
Archival
Craswell, A., D.J. Stokes, and J. Laughton. 2002. Auditor independence and
fee dependence. Journal of Accounting & Economics (June): 253-275.
Archival
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.
Archival
Archival
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.
Archival
Archival
Archival
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.
Archival
Lee, C.J., C. Liu, and T. Wang. 1999. The 150-Hour Rule. Journal of
Accounting & Economics (April): 203-228.
Analytical
Analytical
Archival
Archival
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.
Archival
Dye, R.A. 1995. Incorporation and the Audit Market. Journal of Accounting
& Economics (January): 75-115.
Analytical
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.
Archival
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.
Archival
Analytical
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.
Analytical
Kinney, W.R., Jr. 1986. Audit Technology and Preferences for Auditing
Standards. Journal of Accounting & Economics (March): 73-89.
Archival
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.
Archival
Archival
Archival
Archival
Archival
Analytical
Archival
Archival
Archival
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.
Archival
BDM Experiment
BDM Experiment
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.
Archival
Archival
Archival
Analytical
Archival
Yan Zhang, Y., J. Zhou and N. Zhou. 2007. Audit committee quality, auditor
independence, and internal control weaknesses. Journal of Accounting and
Public Policy: (May-June): 300-327.
Archival
Archival
Archival
Archival
BDM Experiment
Beneish, M.D., P.E. Hopkins, I.P. Jansen, and R.D. Martin. 2005. Do auditor
resignations reduce uncertainty about the quality of firms financial
reporting? Journal of Accounting and Public Policy (September - October):
357-390.
Archival
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): 325-354.
Archival
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.
Archival
Analytical
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.
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.
Archival
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.
Archival
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.
Analytical
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.
Archival
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.
Archival
Verrecchia, R.E. 2003. Why all the hoopla about Enron? Journal of
Accounting and Public Policy (March - April): 99-105.
Other
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.
BDM Experiment
Zeff, S.A. 2003. Du Ponts early policy on the rotation of audit. Journal of
Accounting and Public Policy (January - February): 1-18.
Other
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.
Archival
Other
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.
Archival
Other
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.
Other
Other
Archival
Archival
Archival
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.
Archival
Archival
Questionnaire
Survey
Analytical
Analytical
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.
Other
BDM Experiment
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.
Archival
Archival
Other
Other
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.
Questionnaire
Survey
Archival
Analytical
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.
BDM Experiment
Analytical
Jones, F.L. 1996. The Information Content of the Auditors Going Concern
Evaluation. Journal of Accounting and Public Policy (Spring): 1-27.
Archival
Deis, D.R. Jr., and G. Giroux. 1996. The Effect of Auditor Changes on Audit
Fees, Audit Hours, and Audit Quality. Journal of Accounting and Public
Policy (Spring): 55-76.
Archival
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.
Archival
Archival
BDM Experiment
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.
Archival
Menon, K., and J.D. Williams. 1994. The Use of Audit Committees for
Monitoring. Journal of Accounting and Public Policy (Summer): 121-139.
Archival
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.
Analytical
Analytical
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
Study of Initial Public Offering of Stocks. Journal of Accounting and Public
Policy (Fall): 263-287.
Archival
Archival
Archival
Archival
Archival
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
Archival
Other
Analytical
Questionnaire
Survey
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.
Archival
Archival
Kaplan, R.L. 1987. Accountants' Liability and Audit Failures: When the
Umpire Strikes Out. Journal of Accounting and Public Policy (Spring): 1-8.
Other
Analytical
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.
Archival
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.
Archival
Analytical
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.
BDM Experiment
BDM Experiment
Archival
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.
Archival
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.
Archival
Archival
Archival
Beyer, A., and S.S. Sridhar. 2006. Effects of Multiple Clients on the
Reliability of Audit Reports. Journal of Accounting Research (Mar): 29-51.
Archival
Archival
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
Engel, Ellen. 2005. Discussion of Does the Market Value Financial Expertise Other
on Audit Committees of Boards of Directors? Journal of Accounting
Research (May): 195-204.
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
of Accounting Research (March): 35-72.
Archival
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.
Archival
Johnstone, K.M., and J.C. Bedard. 2004. Audit Firm Portfolio Management
Decisions. Journal of Accounting Research (September): 659-690.
Archival
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.
Archival
Archival
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.
Archival
Archival
Archival
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 of Accounting Research (March): 33-46.
BDM Experiment
Joe, J.R. 2003. Why Press Coverage of a Client Influences the Audit
Opinion. Journal of Accounting Research (March): 109-133.
BDM Experiment
Chaney, P.K., and K.L. Philipich. 2002. Shredded Reputation: The Cost of
Audit Failure. Journal of Accounting Research (September): 1221-1245.
Archival
Archival
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.
Analytical
Barron, O., J. Pratt, and J.D. Stice. 2001. Misstatement Direction, Litigation
Risk, and Planned Audit Investment. Journal of Accounting Research
(December): 449-465.
BDM Experiment
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 of Accounting Research (December):
513-534.
Archival
Questionnaire
Survey
Jamal, K., and H.T. Tan. 2001. Can Auditors Predict the Choices Made by
Other Auditors? Journal of Accounting Research (December): 583-597.
BDM Experiment
Experimental
Economics
BDM Experiment
Bell, T.B., W.R. Landsman, and D.A. Shackelford. 2001. Auditor's Perceived Questionnaire
Business Risk and Audit Fees: Analysis and Evidence. Journal of
Survey
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.
Archival
Experimental
Economics
Hackenbrack, K., K.L. Jensen, and J.L. Payne. 2000. The Effect of a Bidding Archival
Restriction on the Audit Services Market. Journal of Accounting Research
(Autumn): 355-374.
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.
Other
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 of Accounting Research (Spring): 195-207.
Archival
Archival
Experimental
Economics
Experimental
Economics
Tan, H., and A. Kao. 1999. Accountability Effects on Auditors Performance: BDM Experiment
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.
BDM Experiment
BDM Experiment
BDM Experiment
Louwers, T.J. 1998. The Relation Between Going-Concern Opinions and the
Auditors Loss Function. Journal of Accounting Research (Spring):
143-156.
Archival
Analytical
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
Archival
BDM Experiment
BDM Experiment
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.
Archival
Archival
Analytical
BDM Experiment
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.
BDM Experiment
BDM Experiment
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.
BDM Experiment
BDM Experiment
Petroni, K., and M. Beasley. 1996. Errors in Accounting Estimates and Their
Relation to Audit Firm Type. Journal of Accounting Research (Spring):
151-172.
Archival
BDM Experiment
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.
Archival
BDM Experiment
BDM Experiment
BDM Experiment
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.
Archival
Questionnaire
Survey
Experimental
Economics
Experimental
Economics
Archival
Archival
Analytical
Analytical
Archival
Archival
Archival
BDM Experiment
BDM Experiment
Archival
Analytical
BDM Experiment
BDM Experiment
BDM Experiment
Teoh, S-H. 1992. Auditor independence, dismissal threats, and the market
reaction to auditor switches. Journal of Accounting Research (Spring): 1-23.
Archival
Analytical
Archival
Archival
Archival
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.
Archival
Experimental
Economics
Experimental
Economics
Analytical
Analytical
Analytical
Antle, R., and J. Demski. 1991. Contracting frictions, regulation, and the
structure of CPA firms. Journal of Accounting Research (Supplement):
1-24.
Analytical
Archival
Other
Archival
Analytical
BDM Experiment
BDM Experiment
Analytical
Shibano, T. 1990. Assessing audit risk from errors and irregularities. Journal
of Accounting Research (Supplement): 110-140.
Analytical
Other
Other
BDM Experiment
BDM Experiment
BDM Experiment
Libby, R., and D. M. Frederick. 1990. Experience and the ability to explain
audit findings. Journal of Accounting Research (Autumn): 348-367.
BDM Experiment
BDM Experiment
Analytical
Archival
Archival
Analytical
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
BDM Experiment
Other
Archival
BDM Experiment
Archival
Archival
Evans, J. H. III, and J. M. Patton. 1987. Signaling and monitoring in publicsector accounting. Journal of Accounting Research (Supplement): 130-158.
Archival
Archival
Archival
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.
Analytical
Archival
Analytical
Analytical
Archival
BDM Experiment
Other
Archival
BDM Experiment
Tamura, H., and P. A. Frost. 1986. Tightening CAV (DUS) bounds by using a Other
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.
BDM Experiment
BDM Experiment
Other
BDM Experiment
Other
Other
Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal
of Accounting Research (Spring): 97-110.
Archival
Frost, P. A., and H. Tamura. 1986. Accuracy of auxiliary information interval Other
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.
BDM Experiment
BDM Experiment
BDM Experiment
Archival
BDM Experiment
Experimental
Economics
BDM Experiment
Other
BDM Experiment
Archival
BDM Experiment
Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation BDM Experiment
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.
Other
Trotman, K. T., and P. W. Yetton. 1985. The effect of the review process on
auditor judgments. Journal of Accounting Research (Spring): 360-369.
BDM Experiment
Other
Other
BDM Experiment
Archival
Johnson, D. A., and K. Pany. 1984. Forecasts, auditor review, and bank loan
decisions. Journal of Accounting Research (Autumn): 731-743.
BDM Experiment
Archival
BDM Experiment
Archival
Godfrey, J., and J. Neter. 1984. Baysian bounds for monetary unit sampling
in accounting and auditing. Journal of Accounting Research (Autumn):
497-525.
Other
BDM Experiment
BDM Experiment
Archival
Other
Analytical
Messier, W. F., Jr. 1983. The effect of experience and firm type on
materiality/disclosure judgments. Journal of Accounting Research
(Autumn): 611-618.
BDM Experiment
BDM Experiment
Archival
Danos, P., and E.A. Imhoff. 1983. Factors affecting auditors evaluations of
forecasts. Journal of Accounting Research (Autumn): 473-494.
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
Other
BDM Experiment
BDM Experiment
BDM Experiment
BDM Experiment
Archival
Archival
Analytical
Archival
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.
BDM Experiment
BDM Experiment
Archival
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.
Archival
BDM Experiment
Other
Questionnaire
Survey
Analytical
Other
Schultz, J. J., Jr., and P. M. J. Reckers. 1981. The impact of group processing BDM Experiment
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.
Analytical
Analytical
Analytical
Analytical
Analytical
Analytical
BDM Experiment
BDM Experiment
Archival
BDM Experiment
Archival
BDM Experiment
BDM Experiment
Archival
Other
Other
Other
Other
Archival
Archival
Archival
BDM Experiment
BDM Experiment
BDM Experiment
Archival
Archival
BDM Experiment
BDM Experiment
BDM Experiment
Analytical
Analytical
Analytical
Other
Other
Questionnaire
Survey
Other
BDM Experiment
BDM Experiment
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.
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.
Other
BDM Experiment
BDM Experiment
BDM Experiment
Other
Analytical
Analytical
Scott, W. R. 1975. Auditors loss functions implicit in consumptioninvestment models. Journal of Accounting Research (Supplement): 98-117.
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.
Other
Other
Other
Dyer, J. C., IV, and A. J. McHugh. 1975. The timeliness of the Australian
annual report. Journal of Accounting Research (Autumn): 204-219.
Archival
Archival
Kinney, W. R., Jr. 1975. A decision theory approach to the sampling problem
in auditing. Journal of Accounting Research (Spring): 117-132.
Other
Archival
BDM Experiment
Archival
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
BDM Experiment
Archival
Archival
Archival
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.
BDM Experiment
Archival
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.
BDM Experiment
Archival
BDM Experiment
BDM Experiment
Cahan, S.F., and Z. Wei. 2006. After Enron: Auditor Conservatism and ExAndersen Clients. The Accounting Review (Jan): 49-82.
Archival
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.
BDM Experiment
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.
BDM Experiment
Ghosh, A., and D. Moon. 2005. Auditor Tenure and Perceptions of Audit
Quality. The Accounting Review (Apr): 585-612.
Archival
Archival
Liu, X., and D.A. Simunic. 2005. Profit Sharing in an Auditing Oligopoly.
The Accounting Review (Apr): 677-702.
Analytical
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
Newman, D. P., E.R. Patterson, and J.R. Smith. 2005 The Role of Auditing
in Investor Protection. The Accounting Review (Jan): 289-313.
Analytical
BDM Experiment
Brazel, J.F., C.P. Agoglia, and R.C. Hatfield. 2004. Electronic versus Faceto-Face Review: The Effects of Alternative Forms of Review on Auditors'
Performance. The Accounting Review (Oct): 949-966.
BDM Experiment
Menon, K., and D.D. Williams. 2004. Former Audit Partners and Abnormal
Accruals. The Accounting Review (Oct): 1095-1118.
Archival
Mayhew, B.W., and J.E. Pike. 2004. Does Investor Selection of Auditors
Enhance Auditor Independence? The Accounting Review (Jul): 797-822.
BDM Experiment
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.
Archival
Rich, J.S. 2004. Reviewers' Responses to Expectations about the Client and
the Preparer. The Accounting Review (Apr): 497-517.
BDM Experiment
Archival
Kornish, L.J., and C.B. Levine. 2004. Discipline with Common Agency: The
Case of Audit and Nonaudit Services. The Accounting Review (Jan): 173200.
Analytical
BDM Experiment
Archival
Archival
Archival
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. The Accounting Review (Jul): 759778.
BDM Experiment
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.
Archival
BDM Experiment
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.
Archival
BDM Experiment
Carcello, J.V., and T.L. Neal. 2003. Audit Committee Characteristics and
Auditor Dismissals following 'New' Going-Concern Reports. The
Accounting Review (Jan): 95-117.
Archival
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.
Archival
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.
Archival
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.
Other
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.
Questionnaire
Survey
Other
Archival
BDM Experiment
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): 185-202.
BDM Experiment
Hodge, F.D. 2001. Hyperlinking Unaudited Information to Audited Financial BDM Experiment
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.
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. The Accounting Review (Jul): 405429.
BDM Experiment
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.
BDM Experiment
Analytical
BDM Experiment
BDM Experiment
Archival
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
Experimental
Economics
Carecllo, J.V., and T.L. Neal. 2000. Audit Committee Composition and
Auditor Reporting. The Accounting Review (Oct): 453-467.
Archival
Kadous, K. 2000. The Effects of Audit Quality and Consequence Severity on BDM Experiment
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.
Analytical
Rau, S.E., and D.V. Moser. 1999. Does Performing Other Audit Tasks Affect
Going-Concern Judgments? The Accounting Review (October):
493-509.
BDM Experiment
BDM Experiment
Analytical
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.
BDM Experiment
Analytical
Craswell, A.T., and J.R. Francis. 1999. Pricing Initial Audit Engagements: A
Test of Competing Theories. The Accounting Review (April) 201-216.
Archival
Sprinkle, G.B., and R.M. Tubbs. 1998. The Effects of Audit Risk and
Information Importance on Auditor Memory During Working Paper Review.
The Accounting Review (October): 475-502.
BDM Experiment
Lee, C.J., and Z. Gu. 1998. Low Balling, Legal Liability and Auditor
Independence. The Accounting Review (October): 533-555.
Analytical
Experimental
Economics
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.
Archival
Analytical
Archival
Experimental
Economics
Hogan, C.E. 1997. Cost and Benefits of Audit Quality in the IPO Market: A
Self-Selection Analysis. The Accounting Review (January): 67-87.
Archival
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.
Archival
Experimental
Economics
BDM Experiment
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.
Archival
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.
BDM Experiment
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.
BDM Experiment
BDM Experiment
BDM Experiment
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.
Analytical
Archival
BDM Experiment
Analytical
BDM Experiment
Pratt, J., and J. D. Stice. 1994. The effects of client characteristics on auditor
litigation risk judgments. The Accounting Review 69 (October): 639-656.
BDM Experiment
Kanodia, C., and A. Mukherji. 1994. Audit pricing, lowballing and auditor
turnover: A dynamic analysis. The Accounting Review 69 (October):
593-615.
Analytical
Questionnaire
Survey
Archival
Menon, K., and D. D. Williams. 1994. The insurance hypothesis and market
prices. The Accounting Review 69 (April): 327-342.
Archival
BDM Experiment
Archival
Analytical
BDM Experiment
Analytical
BDM Experiment
Archival
Maletta, M. J., and T. Kida. 1993. The effect of risk factors on auditors'
configural information processing. The Accounting Review 68 (July):
681-691.
BDM Experiment
BDM Experiment
Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings Archival
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.
Analytical
BDM Experiment
Other
BDM Experiment
Archival
Archival
BDM Experiment
BDM Experiment
Experimental
Economics
Deis, D. R., Jr., and G. A. Giroux. 1992. Determinants of audit quality in the
Public sector. The Accounting Review 67 (July): 462-479.
Archival
BDM Experiment
Analytical
Archival
Other
Other
Experimental
Economics
Dopuch, N., and R. R. King. 1992. Negligence versus strict liability regimes
in auditing: An experimental investigation. The Accounting Review 67
(January): 97-120.
Experimental
Economics
BDM Experiment
Ricchiute, D. N. 1992. Working-paper order effects and auditors' goingconcern decisions. The Accounting Review 67 (January): 46-58.
BDM Experiment
BDM Experiment
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.
Archival
BDM Experiment
Roshwalb, A., and R. L. Wright. 1991. Using information in addition to book Other
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.
Other
Menon, K., and D. D. Williams. 1991. Auditor credibility and initial public
offerings. The Accounting Review 66 (April): 313-332.
Archival
Other
BDM Experiment
Archival
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.
Other
BDM Experiment
Other
Other
BDM Experiment
BDM Experiment
Other
Other
Analytical
BDM Experiment
Experimental
Economics
Magee, R. P., and M.-C. Tseng. 1990. Audit pricing and independence.
The Accounting Review 65 (April): 315-336.
Analytical
Analytical
BDM Experiment
BDM Experiment
BDM Experiment
Archival
Archival
Archival
BDM Experiment
Archival
BDM Experiment
BDM Experiment
Palmrose, Z.-V. 1989. The relation of audit contract type to audit fees and
hours. The Accounting Review 64 (July): 488-499.
Questionnaire
Survey
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.
Questionnaire
Survey
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.
Analytical
Archival
Archival
BDM Experiment
Archival
BDM Experiment
BDM Experiment
Other
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.
Questionnaire
Survey
Archival
Questionnaire
Survey
Archival
BDM Experiment
Other
Archival
BDM Experiment
Questionnaire
Survey
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.
Other
Archival
BDM Experiment
Archival
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.
Archival
Other
Questionnaire
Survey
BDM Experiment
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.
Analytical
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.
BDM Experiment
BDM Experiment
Smieliauskas, W. 1986. A note on a comparison of bayesian with nonbayesian dollar-unit sampling. The Accounting Review 61 (January):
118-128.
Other
BDM Experiment
Other
Beck, P. J., and I. Solomon. 1985. Sampling risks and audit consequences
under alternative testing approaches. The Accounting Review 60 (October):
714-723.
Analytical
Analytical
BDM Experiment
Analytical
BDM Experiment
Archival
Archival
BDM Experiment
Bailey, A. D., Jr., G. L. Duke, J. Gerlach, C.-E. Ko, R. D. Meservy, and A. B. Other
Whinston. 1985. TICOM and the analysis of internal controls.
The Accounting Review 60 (April): 186-201.
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.
Other
BDM Experiment
Other
Other
Questionnaire
Survey
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.
Archival
Dworin L., and R. A. Grimlund. 1984. Dollar unit supplies for accounts
recoverable & inventory. The Accounting Review 59 (April): 218-241.
Other
Other
Other
Questionnaire
Survey
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.
Other
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.
Other
Archival
Other
BDM Experiment
Other
Other
Other
Other
Other
BDM Experiment
Other
Questionnaire
Survey
Questionnaire
Survey
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.
Other
Chow, C. W., and S. J. Rice. 1982. Qualified audit opinions and auditor
switching. The Accounting Review 57 (April): 326-335.
Archival
Other
Chow, C. W. 1982. The demand for external auditing: Size, debt and
ownership influences. The Accounting Review 57 (April): 272-291.
Archival
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.
Other
Other
Analytical
Questionnaire
Survey
Questionnaire
Survey
BDM Experiment
BDM Experiment
Other
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
Other
Other
Analytical
BDM Experiment
Archival
BDM Experiment
BDM Experiment
Fried, D., and A. Schiff. 1981. CPA switches and associated market
reactions. The Accounting Review 56 (April): 326-341.
Archival
Archival
Questionnaire
Survey
Other
Other
Archival
Questionnaire
Survey
Schultz, J. J., Jr., and K. Pany. 1980. The independent auditor's civil liability- Other
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.
BDM Experiment
Archival
Other
Other
Other
Other
Analytical
Analytical
Archival
Archival
Other
Analytical
Other
Archival
BDM Experiment
Smith, J. M., Jr. 1978. Audit education for the 1980s. The Accounting
Review 53 (October): 501-509.
Other
Other
Analytical
Archival
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.
Other
Other
Analytical
Analytical
Questionnaire
Survey
Other
Other
Chen, K. H., and S. J. Lambert. 1977. A study of the consensus on disclosure Other
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.
Other
Questionnaire
Survey
Other
Questionnaire
Survey
Other
BDM Experiment
Analytical
Archival
BDM Experiment
Analytical
Other
Other
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.
Other
BDM Experiment
Other
Archival
Other
Other
Questionnaire
Survey
Analytical
Questionnaire
Survey
Other
Other
Other
Other
Other
Analytical
Other
Questionnaire
Survey
Other
Other
Other
Other
Analytical
Analytical