TWENTY FIVE YEARS OF AUDIT RESEARCH

THIRTY THREE YEARS OF AUDIT RESEARCH

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

Accounting, Organizations and Society

Auditing: A Journal of Practice and Theory

Behavioral Research in Accounting

Contemporary Accounting Research

Journal of Accounting and Economics

Journal of Accounting and Public Policy

Journal of Accounting Research

The Accounting ReviewThe articles were also classified by research methods into the following categories:

Analytical

Archival

BDM Experiment

Experimental Economics

Questionnaire Survey

Other

Future committees may update the listing and expand the range of journals included.

If you believe one of your articles has been omitted, incorrectly described, etc. please email Joe Brazel at joe_brazel@ncsu.edu.You can use the database to search for articles related to a particular topic, research method, author, etc.

Accounting, Organizations and Society

Wang, K.L. and B.M. Tuttle. 2009. The impact of auditor-client negotiation. Accounting, Organizations and Society (Vol. 34 No. 2): 222-243BDM Experiment

Free, C., S.E. Salterio, and T. Shearer. 2009. The construction of auditability: MBA rankings and assurance in practice. Accounting, Organizations and Society (Vol. 34 No. 1): 119-140Other

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): 229-248Other

Bame-Aldred, C.W. and T. Kida. 2007. A comparison of the auditor and client initial negotiation positions and tactics. Accounting, Organizations and Society (Vol. 32 No. 6): 497-511.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

Robson, K., C. Humphrey, R. Khalifa, and J. Jones. 2007. Transforming audit technologies: Business risk audit methodologies and the audit field. Accounting, Organizations and Society (Vol.32 No. 4-5): 409-438.Other

Knechel, W.R. 2007. The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society (Vol.32 No. 4-5): 383-408.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

Gendron, Y., D.J. Cooper, and B. Townley. 2007. The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society (Vol. 32 No. 1-2): 101-129.Other

DeZoort, T., P. Harrison, and M. Taylor. 2006. Accountability and auditors materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort. Accounting, Organizations and Society (Vol. 31 No. 4-5): 373-390. BDM Experiment

Gendron, Y., and J. Bdard. 2006. On the constitution of audit committee effectiveness. Accounting, Organizations and Society (Vol. 31 No. 3): 211-239. Questionnaire Survey

Leung, P.W., and K.T. Trotman. 2005. The Effects of Feedback Type on Auditor Judgment Performance for Configural and Non-Configural Tasks. Accounting, Organizations and Society (Vol. 30 No. 6): 537-553.BDM Experiment

Viator, R.E., and W.R. Pasewark. 2005. Mentorship Separation Tension in the Accounting Profession: The Consequences of Delayed Structural. Separation.Accounting, Organizations and Society (Vol. 30 No. 4): 371-387.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

Brcheler, V., S. Maijoor, and A. van Witteloostuijn. 2004. Auditor Human Capital and Audit Firm Survival: The Dutch Audit Industry in 19301992.Accounting, Organizations and Society (Vol. 29 No. 7): 699-714.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

Power, M.K. 2003. Auditing and the Production of Legitimacy. Accounting, Organizations and Society (Vol. 28 No. 4): 379-394.Other

Gendron, Y. 2002. On the Role of the Organization in Auditors Client-Acceptance Decisions. Accounting, Organizations and Society (Vol. 27 No. 7): 659-684.Other

De Beelde, I. 2002. Creating a Profession Out Of Nothing? The Case of the Belgian Auditing Profession. Accounting, Organizations and Society (Vol. 27 No. 4-5): 447-470.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

Viator, R.E. 2001. An Examination of African Americans' Access to Public Accounting Mentors: Perceived Barriers and Intentions to Leave.Accounting, Organizations and Society (Vol. 26 No. 6): 541-561.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

Hronsky, J.J.F., and K.A. Houghton. 2001. The Meaning of a Defined Accounting Concept: Regulatory Changes and the Effect on Auditor Decision Making. Accounting, Organizations and Society (Vol. 26 No. 2): 123-139.BDM Experiment

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 Fraud Risk Assessment in Detecting Fraud with Analytical Procedures.Accounting, Organizations and Society (Vol. 26 No. 1): 25-37.BDM Experiment

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

Braun, R.L. 2000. The Effect of Time Pressure on Auditor Attention to Qualitative Aspects of Misstatements Indicative of Potential Fraudulent Financial Reporting. Accounting, Organizations and Society (Vol. 25 No. 3): 243-259.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): 203-215.BDM Experiment

Radcliffe, V.S. 1999. Knowing Efficiency: the Enactment of Efficiency in Efficiency Auditing. Accounting, Organizations and Society (Vol. 24 No. 4): 333-363. Other

Ricchiute, D.N., 1999. The Effect of Audit Seniors' Decisions on Working Paper Documentation and on Partner's Decisions. Accounting, Organizations and Society (Vol. 24 No. 2): 155-172. BDM Experiment

De Ruyter, K., and M. Wetzels. 1999. Commitment in Auditor-Client Relationships: Antecedents and Consequences. Accounting, Organizations and Society (Vol. 24 No. 1): 57-76. Questionnaire Survey

Radcliffe, V.S. 1998. Efficiency Audit: An Assembly of Rationalities and Programmes. Accounting, Organizations and Society (Vol. 23 No. 4): 377-411. Other

Napier, C.J. 1998. Intersection of Law and Accountancy: Unlimited Auditor Liability in the United Kingdom. Accounting, Organizations and Society (Vol. 23 No. 1): 105-126. Other

Grey, C. 1998. On Being a Professional in a Big Six Firm. Accounting, Organizations and Society (Vol. 23 No. 5/6): 569-587. Other

Gietzmann, M.B., and R. Quick. 1998. Capping Auditor Liability: The German Experience. Accounting, Organizations and Society (Vol. 23 No. 1): 81-103. Archival

DeZoort, F.T. 1998. An Analysis of Experience Effects on Audit Committee Members' Oversight Judgments. Accounting, Organizations and Society (Vol. 23 No. 1): 1-21. BDM Experiment

Daly, B.A., and D.K. Schuler. 1998. Redefining a Certified Public Accounting Firm. Accounting, Organizations and Society (Vol. 23 No. 5/6): 549-567. Other

Burrows, G., and C. Black. 1998. Profit Sharing in Australian Big 6 Accounting Firms: An Exploratory Study. Accounting, Organizations and Society (Vol. 23 No. 5/6): 517-530. Questionnaire Survey

Brozovsky, J.A., and F.M. Richardson. 1998. The Effects of Information Availability on the Benefits Accrued from Enhancing Audit-Firm Reputation. Accounting, Organizations and Society (Vol. 23 No. 8): 767-779. 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

Salterio, S., and L. Koonce. 1997. The Persuasiveness of Audit Evidence: The Case of Accounting Policy Decisions. Accounting, Organizations and Society (Vol. 22 No. 6): 573-588. 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

Power, M. 1997. Expertise and the Construction of Relevance: Accountants and Environmental Audit. Accounting, Organizations and Society (Vol. 22 No. 2): 123-146. Other

Hull, R.P., and P.H. Umansky. 1997. An Examination of Gender Stereotyping as an Explanation for Vertical Job Segregation in Public Accounting. Accounting, Organizations and Society (Vol. 22 No. 6): 507-529. BDM Experiment

Bonner, S.E., R. Libby, and W. Nelson. 1997. Audit Category Knowledge as a Precondition to Learning From Experience. Accounting, Organizations and Society (Vol. 22 No. 5): 387-410. 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

Asare, S.K., and A. Wright. 1997. Hypothesis Revision Strategies in Conducting Analytical Procedures. Accounting, Organizations and Society (Vol. 22 No. 8): 737-756. 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 Reasoning. Accounting, Organizations and Society (Vol. 21 No. 1): 41-51. BDM Experiment

Simnett, R. 1996. The Effect of Information Selection, Information Processing and Task Complexity on Predictive Accuracy of Auditors. Accounting, Organizations and Society (Vol. 21 No. 7/8): 699-719. BDM Experiment

Salterio, S. 1996. The Effects of Precedents and Client Position on Auditors Financial Accounting Policy Judgement. Accounting, Organizations and Society (Vol. 21 No. 5): 467-486. BDM Experiment/Archival

Power, M. 1996. Making Things Auditable. Accounting, Organizations and Society (Vol. 21 No. 2/3): 289-315. 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

Fischer, M.J. 1996. Real-izing The Benefits of New Technologies as a Source of Audit Evidence: An Interpretive Field Study. Accounting, Organizations and Society (Vol. 21 No. 2/3): 219-242. Other

Choo, F. 1996. Auditors Knowledge Content and Judgement Performance: A Cognitive Script Approach. Accounting, Organizations and Society (Vol. 21 No. 4): 339-359. Other

Windsor, C.A., and N.M. Ashkanasy. 1995. The Effect of Client Management Bargaining Power, Moral Reasoning Development, and Belief in a Just World on Auditor Independence. Accounting, Organizations and Society (Vol. 20 No. 7/8): 701-720. 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

Francis, J.R. 1994. Auditing, Hermeneutics, and Subjectivity. Accounting, Organizations and Society (Vol. 19 No. 3): 235-269. Other

Carpenter, B.W., M.W. Dirsmith, and P.P. Gupta. 1994. Materiality Judgements and Audit Firm Culture: Social-Behavioral and Political Perspectives. Accounting, Organizations and Society (Vol. 19 No. 4/5): 355-380. Other

Bonner, S.E. 1994. A Model of the Effects of Audit Task Complexity. Accounting, Organizations and Society (Vol. 19 No. 3): 213-234. 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

Johnson, P.E., S. Grazioli and K. Jamal. 1993. Fraud Detection: Intentionality and Deception in Cognition. Accounting, Organizations and Society (Vol. 18 No. 5): 467.Other

Gibbins, M., and K. Jamal. 1993. Problem-Centred Research and Knowledge-Based Theory in the Professional Accounting Setting. Accounting, Organizations and Society (Vol. 18 No. 5): 451-466.Other

Libby, R., and J. Luft. 1993. Determinants of Judgment Performance in Accounting Settings: Ability, Knowledge, Motivation, and Environment. Accounting, Organizations and Society (Vol. 18 No. 5) 425-450.Other

Hogarth, R.M. 1993. Accounting for Decisions and Decisions for Accounting. Accounting, Organizations and Society (Vol. 18 No. 5): 407-424.Other

Peters, J.M. 1993. Decision Making, Cognitive Science and Accounting: An Overview of the Intersection. Accounting, Organizations and Society (Vol. 18 No. 5): 383-406.Other

Carpenter, B., and M. Dirsmith. 1993. Sampling and the Abstraction of Knowledge in the Auditing Profession: An Extended Institutional Theory Perspective. Accounting, Organizations and Society (Vol. 18 No. 1): 41-64.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

Johnson, O. 1992. Business Judgment v. Audit Judgment: Why the Legal Distinction? Accounting, Organizations and Society (Vol. 17 No. 3/4): 205-222.Other

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

Power, M.K. 1992. From Common Sense to Expertise: Reflections on the Prehistory of Audit Sampling. Accounting, Organizations and Society (Vol. 17 No. 1): 37-62.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

Kaplan, S.E., and P.M.J. Reckers. 1989. An Examination of Information Search During Initial Audit Planning. Accounting, Organizations and Society (Vol. 14 No. 5/6): 539-550.BDM Experiment

Choo, F. 1989. Cognitive Scripts in Auditing and Accounting Behavior. Accounting, Organizations and Society (Vol. 14 No. 5/6): 481-494.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

Keasey, K., and R. Watson. 1989. Consensus and Accuracy in Accounting Studies of Decision-Making: A Note on a New Measure of Consensus. Accounting, Organizations and Society (Vol. 14 No. 4): 337-346.BDM Experiment

Harrell, A., M Taylor and E. Chewning. 1989. An Examination of Managements Ability to Bias the Professional Objectivity of Internal Auditors. Accounting, Organizations and Society (Vol. 14 No. 3): 259-270.BDM Experiment

Waller, W.S., and W.L. Felix, Jr. 1989. Auditors Casual Judgments: Effects of Forward vs Backward Inference on Information Processing. Accounting, Organizations and Society (Vol. 14 No. 1/2): 179.BDM Experiment

Shanteau, J. 1989. Cognitive Heuristics and Biases in Behavioral Auditing: Review, Comments and Observations. Accounting, Organizations and Society (Vol. 14 No. 1/2): 165-178.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

Bedard, J. 1989. Expertise in Auditing: Myth or Reality. Accounting, Organizations and Society (Vol. 14 No. 1/2): 113-132.Other

Beach, L.R., and J.R. Frederickson. 1989. Image Theory: An Alternative Description of Audit Decisions. Accounting, Organizations and Society (Vol. 14 No. 1/2): 101-112.Other

Wright, A. 1988. The Impact of Prior Working Papers on Auditor Evidential Planning Judgments. Accounting, Organizations and Society (Vol. 13 No. 6): 595-606.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

Colbert, J.L. 1988. Inherent Risk: An Investigation of Auditors Judgments. Accounting, Organizations and Society (Vol. 13 No. 2): 111-122.BDM Experiment

Holt, D.L. 1987. Auditors and Base Rates Revisited. Accounting, Organizations and Society (Vol. 12 No. 6): 571-578.BDM Experiment

Shields, M.D., I. Solomon and W.S. Waller. 1987. Effects of Alternative Sample Space Representations on the Accuracy of Auditors Uncertainty Judgments. Accounting, Organizations and Society (Vol. 12 No. 4): 375-388.BDM Experiment

Houghton, K.A. 1987. True and Fair View: An Empirical Study of Connotative Meaning. Accounting, Organizations and Society (Vol. 12 No. 2): 143-152.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

Snowball, D. 1986. Accounting Laboratory Experiments on Human Judgment: Some Characteristics and Influences. Accounting, Organizations and Society (Vol. 11 No. 1): 47-70.Other

McRoberts, H.A., and J. Hudson. 1985. Auditing Program Evaluations: The Canadian Case. Accounting, Organizations and Society (Vol. 10 No. 4): 493-502.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

Nanni, A.J., Jr. 1984. An Exploration of the Mediating Effects of Auditor Experience and Position in Internal Accounting Control Evaluation. Accounting, Organizations and Society (Vol. 9 No. 2): 149-164.BDM Experiment

Ferris, K.R., and D.F. Larcker. 1983. Explantory Variables of Auditor Performance in a Large Public Accounting Firm. Accounting, Organizations and Society (Vol. 8 No. 1): 1-12.Questionnaire Survey

Pratt, J., and J. Jiambalvo. 1982. Determinants of Leader Behavior in an Audit Environment. Accounting, Organizations and Society (Vol. 7 No. 4): 369-380.Questionnaire Survey

Dykxhoorn, H.J., and K.E. Sinning. 1982. Perceptions of Auditor Independence: Its Perceived Effect on the Loan and Investment Decisions of German Financial Statement Users. Accounting, Organizations and Society (Vol. 7 No. 4): 337-348.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

Pratt, J., and J Jiambalvo. 1981. Relationships Between Leader Behaviors and Audit Team Performance. Accounting, Organizations and Society (Vol. 6 No. 2): 133-142.Questionnaire Survey

Brooks, L.J., Jr. 1980. An Attitude Survey Appropach to the Social Audit: The Southam Press Experience. Accounting, Organizations and Society (Vol. 5 No. 3): 341-356.Questionnaire Survey

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

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

Lavin, D. 1977. Some Effects of the Perceived Independence of the Auditor. Accounting, Organizations and Society (Vol. 2 No. 3): 237-244.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): 81Questionnaire 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): 47-58Other

Auditing: A Journal of Practice & Theory

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): 169-186Archival

Payne, E.A., and R.J. Ramsay. 2008. Audit Documentation Methods: A Path Model of Cognitive Processing, Memory, and Performance. Auditing: A Journal of Practice & Theory (May): 151-168BDM 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): 127-149Questionnaire Survey

Hoitash,R., U. Hoitash, and J.C. Bedard. 2008. Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory (May): 105-126Archival

DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2008. Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgements. Auditing: A Journal of Practice & Theory (May): 85-104BDM 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): 67-83BDM Experiment

Deumes, R., and W.R. Knechel. 2008. Economic Incentives for Voluntary Reporting and Internal Risk Management and Control Systems. Auditing: A Journal of Practice & Theory (May): 35-66Archival

Ettredge, M.L., L.Sun, P.Lee, and A. A. Anandarajan. 2008. Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels. 2008. Auditing: A Journal of Practice & Theory (May):1-33Archival

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) 167-181Questionnaire 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): 143-166Archival

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): 117-142Archival

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): 95-116Archival

Moroney, R. 2007. Does Industry Expertise Improve the Efficiency of Audit Judgement? Auditing: A Journal of Practice & Theory (November): 69-94BDM 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): 57-68Other

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): 25-55Archival

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): 1-24Questionnaire 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): 147-158Archival

Huang, H-W., S. Mishra, and K. Raghunandan. 2007. Types of Nonaudit Fees and Financial Reporting Quality. Auditing: A Journal of Practice & Theory (May): 133-145Archival

Knechel, W.R., and A. Vanstraelen. 2007. The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern. Auditing: A Journal of Practice & Theory (May): 113-131Archival

Cohen, J. R., G.Krishnamoorthy, and A.M. Wright. The Impact of Roles of the Board on Auditors Risk Assessment and Program Planning Decisions. Auditing: A Journal of Practice & Theory (May):91-112BDM Experiment

Ng, T.B-P. 2007. Auditors Decision on Audit Differences that Affect Significant Earnings Thresholds. Auditing: A Journal of Practice & Theory. (May): 71-89BDM Experiment

Tate, S. 2007. Auditor Change and Auditor Choice in Nonprofit Organizations. Auditing: A Journal of Practice & Theory (May): 47-70Archival

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

McDaniel, L.S., and L.E. Simmons. 2007. Auditors Assessment and Incorporation of Expectation Precision in Evidential Analytical Procedures. Auditing: A Journal of Practice & Theory (May): 1-18 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): 85-94Questionnaire Survey

Hoitash, R., A. Kogan, and M.A. Vasarhelyi. 2006. Peer-Based Approach for Analytical Procedures. Auditing: A Journal of Practice & Theory. (November): 53-84Archival

Asthana, S., and J. Krishnan. 2006. Factors Associated with the Early Adoption of the SECs Revised Auditor Fee Disclosure Rule. Auditing: A Journal of Practice & Theory (November): 41-51Archival

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): 25-39Archival

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): 1-23Archival

Higgs, J.L., and T.R. Skantz. 2006. Audit and Nonaudit Fees and the Market's Reaction to Earnings Announcements.Auditing: A Journal of Practice & Theory (May): 1-26. Archival

Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein. 2006, An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs. Auditing: A Journal of Practice & Theory (May): 27-48. Archival

Cairney, T.D. 2006. Homogenous Industries and Auditor Specialization: An Indication of Production Economies. Auditing: A Journal of Practice & Theory (May): 49-67. Archival

Faveri-Marchesi, M. 2006. "Order Effects" Revisited:The Importance of Chronology.Auditing: A Journal of Practice & Theory (May): 69-83. BDM Experiment

Abbott, L.J., S. Parker, and G.F. Peters. 2006. Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses.Auditing: A Journal of Practice & Theory (May): 85-98. Archival

Raghunandan, K, and D.V. Rama. 2006. SOX Section 404 Material Weakness Disclosures and Audit Fees.Auditing: A Journal of Practice & Theory (May): 99-114. Archival

Mishra, S., K. Raghunandan, and D.V. Rama. 2005. Do Investors' Perceptions Vary with Types of Nonaudit Fees? Evidence from Auditor Ratification Voting. Auditing: A Journal of Practice & Theory (Nov): 9-25. 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

Allen, R.D., and R.J. Elder. 2005. A Longitudinal Investigation of Auditor Error Projection Decisions.Auditing: A Journal of Practice & Theory (Nov): 69-84. Archival

Fargher, N.L., D. Mayorga, and K.T. Trotman. 2005. A Field-Based Analysis of Audit Workpaper Review.Auditing: A Journal of Practice & Theory (Nov): 85-110. Questionnaire Survey

Krishnan, J., H. Sami, and Y. Zhang. Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence? Auditing: A Journal of Practice & Theory (Nov): 111-135. Archival

Jensen, K.L., and J.L. Payne. 2005. The Introduction of Price Competition in a Municipal Audit Market. Auditing: A Journal of Practice & Theory (Nov): 137-152. Archival

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 Sarbanes-Oxley

Auditing: A Journal of Practice & Theory (May Supplement): 5-30.Other

Carcello, J.V. 2005. DISCUSSION OF Audit Research after Sarbanes-Oxley. Auditing: A Journal of Practice & Theory (May Supplement): 31-40.

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

Trotman, K.T. 2005. DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective. Auditing: A Journal of Practice & Theory (May Supplement): 73-88.

Other

Kinney Jr., W.R. 2005. Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond? Auditing: A Journal of Practice & Theory (May Supplement): 89-110.

Other

Simunic, D.A. 2005. DISCUSSION OF Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond? Auditing: A Journal of Practice & Theory (May Supplement): 111-114.

Other

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

Stone, Mary S. 2005. DISCUSSION OF Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report. Auditing: A Journal of Practice & Theory (May Supplement): 139-144.

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

Mayhew, B.W. 2005. DISCUSSION OF Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency. Auditing: A Journal of Practice & Theory (May Supplement): 161-170.

Other

Gibbins, M., S.A. McCracken, and S.E. Salterio. 2005. Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls. Auditing: A Journal of Practice & Theory (May Supplement): 171-193. Questionnaire Survey

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-Rely on Weak Analytical Procedures? The Role of Outcome and Precision.Auditing: A Journal of Practice & Theory (May Supplement): 197-220. BDM Experiment

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

Glover, S.M., D.F. Prawitt, and T.J. Wilks. 2005. REPLY TO DISCUSSION OF Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision.Auditing: A Journal of Practice & Theory (May Supplement): 229-232. Other

Mishra, S., K. Raghunandan, and D.V. Rama. 2005. Do Investors' Perceptions Vary with Types of Nonaudit Fees? Evidence from Auditor Ratification Voting. Auditing: A Journal of Practice & Theory (May): 9-25. 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

Allen, R.D., and R.J. Elder. 2005. A Longitudinal Investigation of Auditor Error Projection Decisions. Auditing: A Journal of Practice & Theory (May): 69-84. Archival

Fargher, N.L., D. Mayorga, and K.T. Trotman. 2005. A Field-Based Analysis of Audit Workpaper Review. Auditing: A Journal of Practice & Theory (May): 85-110. Questionnaire Survey

Krishnan, J., H. Sami, and Y. Zhang. Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence? Auditing: A Journal of Practice & Theory (May): 111-135. Archival

Jensen, K.L., and J.L. Payne. 2005. The Introduction of Price Competition in a Municipal Audit Market. Auditing: A Journal of Practice & Theory (May): 137-152. Archival

Messier, Jr., W.F., N. Martinov-Bennie, and A. Eilifsen. 2005. A Review and Integration of Empirical Research on Materiality: Two Decades Later. Auditing: A Journal of Practice & Theory (May): 153-187. Other

Hackenbrack, K.E., and C.E. Hogan. 2005. Client Retention and Engagement-Level Pricing. Auditing: A Journal of Practice & Theory (May): 7-20. Archival

Geiger, M.A., K. Raghunandan, and D.V. Rama. 2005. Recent Changes in the Association between Bankruptcies and Prior Audit Opinions. Auditing: A Journal of Practice & Theory (May): 21-35. Archival

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 Reporting. Auditing: A Journal of Practice & Theory (May): 55-75. Questionnaire 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 Strategic-Positioning Information on Auditor Judgments about Business-Process Performance. Auditing: A Journal of Practice & Theory (September): 73-90. BDM Experiment

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

Sharma, V.D. 2004. Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia. Auditing: A Journal of Practice & Theory (September): 107-119. Archival

Citron, D.B., and R.J. Taffler. 2004. The Comparative Impact of an Audit Report Standard and an Audit Going-Concern Standard on Going-Concern Disclosure Rates. Auditing: A Journal of Practice & Theory (September): 121-132. Archival

Lee, H.Y., V. Mande, and R. Ortman. 2004. The Effect of Audit Committee and Board of Director Independence on Auditor Resignation. Auditing: A Journal of Practice & Theory (September): 133-148. Archival

Ahlawat, S.S., and J.D. Lowe. 2004. An Examination of Internal Auditor Objectivity: In-House versus Outsourcing. Auditing: A Journal of Practice & Theory (September): 149-160. BDM Experiment

Coram, P., J. Ng, and D.R. Woodliff. 2004. The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure. Auditing: A Journal of Practice & Theory (September): 161-169. BDM Experiment

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

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

Muzatko, S.R., K.M. Johnstone, B.W. Mayhew, and L.E. Rittenberg. 2004. An Empirical Investigation of IPO Underpricing and the Change to the LLP Organization of Audit Firms. Auditing: A Journal of Practice & Theory (March): 53-67. Archival

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

Sankaraguruswamy, S., and J.S. Whisenant. 2004. An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons. Auditing: A Journal of Practice & Theory (March): 107-121. Archival

Casterella, J.R.; J.R. Francis, B.L. Lewis, and P.L. Walker. 2004. Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing. Auditing: 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

Abbott, L.J.; S. Parker, G.F. Peters, and K. Raghunandan. 2003. The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal of Practice & Theory (September): 17-32. Archival

Mayhew, B.W., and M.S. Wilkins. 2003. Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public. Auditing: A Journal of Practice & Theory (September): 33-52. Archival

Geiger, M.A., and D.V. Rama. 2003. Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies. Auditing: A Journal of Practice & Theory (September): 53-69. Archival

Balsam, S., J. Krishnan, and J.S. Yang. 2003.Auditor Industry Specialization and Earnings Quality. Auditing: A Journal of Practice & Theory (September): 71-97. Archival

Jensen, K.L., and J.L. Payne. 2003. Management Trade-Offs of Internal Control and External Auditor Expertise. Auditing: A Journal of Practice & Theory (September): 99-119. 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

Leitch, R.A., and Y. Chen. 2003. The Effectiveness of Expectation Models in Recognizing Error Patterns and Generating and Eliminating Hypotheses While Conducting Analytical Procedures. Auditing: A Journal of Practice & Theory (September): 147-170. Archival

Hasan, M., P.J. Roebuck, and R. Simnett. 2003. An Investigation of Alternative Report Formats for Communicating Moderate Levels of Assurance. Auditing: A Journal of Practice & Theory (September): 171-187. Questionnaire Survey

DeZoort, F.T., D.R. Hermanson, and R.W. Houston. 2003. Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective. Auditing: A Journal of Practice & Theory (September): 189-205. BDM Experiment

Chang, C.J.; N.-C. R. Hwang. 2003. The Impact of Retention Incentives and Client Business Risks on Auditors' Decisions Involving Aggressive Reporting Practices. Auditing: A Journal of Practice & Theory (September): 207-218. BDM Experiment

Green, W.J., and K.T. Trotman. 2003. An Examination of Different Performance Outcomes in an Analytical Procedures Task. Auditing: A Journal of Practice & Theory (September): 219-235. BDM Experiment

Glover, S.M., D.F. Prawitt, J.J. Schultz Jr., and M.F. Zimbelman. 2003. A Test of Changes in Auditors' Fraud-Related Planning Judgments since the Issuance of SAS No. 82. Auditing: A Journal of Practice & Theory (September): 237-251. BDM Experiment

Raghunandan, K., and D.V. Rama. 2003. Audit Committee Composition and Shareholder Actions: Evidence from Voting on Auditor Ratification. Auditing: A Journal of Practice & Theory (September): 253-263. Archival

O'Donnell, E., and J.J. Schultz Jr. 2003. The Influence of Business-Process-Focused Audit Support Software on Analytical Procedures Judgments. Auditing: A Journal of Practice & Theory (September): 265-279. 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

Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein. 2003. Factors Affecting Auditors' Assessments of Planning Materiality. Auditing: A Journal of Practice & Theory (September): 297-307. Archival

Moreno, K., and S. Bhattacharjee. 2003. The Impact of Pressure from Potential Client Business Opportunities on the Judgments of Auditors across Professional Ranks. Auditing: A Journal of Practice & Theory (March): 13-28. 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

Thibodeau, J.C. 2003. The Development and Transferability of Task Knowledge. Auditing: A Journal of Practice & Theory (March): 47-68. 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

Krishnan, G.V. 2003. Audit Quality and the Pricing of Discretionary Accruals. Auditing: A Journal of Practice & Theory (March): 109-128. Archival

Lindberg, D.L., and M.M. Maletta. 2003. An Examination of Memory Conjunction Errors in Multiple Client Audit Environments. Auditing: A Journal of Practice & Theory (March): 127-142. BDM Experiment

Jenkins, J.G., and C.M. Haynes. 2003. The Persuasiveness of Client Preferences: An Investigation of the Impact of Preference Timing and Client Credibility. Auditing: A Journal of Practice & Theory (March): 143-154. BDM Experiment

Raghunandan, K. 2003. Nonaudit Services and Shareholder Ratification of Auditors. Auditing: A Journal of Practice & Theory (March): 155-163. Archival

McCracken, S.A. 2003. Auditors' Strategies to Protect Their Litigation Reputation: A Research Note. Auditing: A Journal of Practice & Theory (March): 165-180. BDM Experiment

Whisenant, J.S., S. Sankaraguruswamy, and K. Raghunandan. 2003. Market Reactions to Disclosure of Reportable Events. Auditing: A Journal of Practice & Theory (March): 181-194. Archival

Krogstad, JL., and G. Smith. 2003 Assessing the Influence of Auditing: A Journal of Practice & Theory: 1985-2000. Auditing: A Journal of Practice & Theory (March): 195-204. Other

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

Bamber, E.M, and V.M. Venkataraman. 2002. Big 5 Auditors' Professional and Organizational Identification: Consistency or Conflict? Auditing: A Journal of Practice & Theory (September): 21-38.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

Cushing, B.E., and D.L. Gilbertson. 2002. Strategic Analysis of Securities Litigation against Independent Auditors. Auditing: A Journal of Practice & Theory (September): 57-80. 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): 81-95. 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

Tuttle, B., M. Coller, and R.D. Plumlee. 2002. The Effect of Misstatements on Decisions of Financial Statement Users: An Experimental Investigation of Auditor Materiality Thresholds. Auditing: A Journal of Practice & Theory (March): 11-28. BDM Experiment

Krishnan, J. 2002. The Timing and Information Content of Auditors' Exhibit Letters Relating to Auditor Changes. Auditing: A Journal of Practice & Theory (March): 29-46. Archival

Johnstone, K.M., J.C. Bedard, and S.F. Biggs. 2002. Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives. Auditing: A Journal of Practice & Theory (March): 47-66. BDM Experiment

Geiger, M.A., and K. Raghunandan. 2002. Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice & Theory (March): 67-78. Archival

Krogstad, J.L., M.H. Taylor, and M.J. Stock. 2002. An Experimental Investigation of the Efficacy of Lawyers' Letters. Auditing: A Journal of Practice & Theory (March): 79-94. BDM Experiment

Krishnamoorthy, G. 2002. A Multistage Approach To External Auditors' Evaluation of the Internal Audit Function. Auditing: A Journal of Practice & Theory (March): 95-124. Analytical

Alles, M.G., A. Kogan, and M.A. Vasarhelyi. 2002. Feasibility and Economics of Continuous Assurance. Auditing: A Journal of Practice & Theory (March): 125-138. Other

Elliott, R.K. 2002. Twenty-First Century Assurance. Auditing: A Journal of Practice & Theory (March): 139-146. Other

Rezaee, Z., A. Sharbatoghlie, R. Elam, and P.L. McMickle. 2002. Continuous Auditing: Building Automated Auditing Capability. Auditing: A Journal of Practice & Theory (March): 147-163. Other

Chen, C.J. P., S. Chen, and X. Su. 2001. Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China. Auditing: A Journal of Practice & Theory (September): 9-30. Archival

DeZoort, F.T., and S.E. Salterio. 2001. The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments. Auditing: A Journal of Practice & Theory (September): 31-48. 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): 71-84. Archival

Beaulieu, P.R. 2001. The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees. Auditing: A Journal of Practice & Theory (September): 85-110. BDM Experiment

Senkow, D.W., M.D. Rennie, R.D. Rennie, and J.W. Wong. 2001. The Audit Retention Decision in the Face of Deregulation: Evidence from Large Private Canadian Corporations. Auditing: 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

Kaplan, S.E., and S.M. Whitecotton. 2001. An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment. Auditing: A Journal of Practice & Theory (March): 45-80.BDM Experiment

Messier Jr., W.F., S.J. Kachelmeier, and K.L. Jensen. 2001. An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance. Auditing: A Journal of Practice & Theory (March): 81-96. BDM Experiment

Beasley, M.S., and K. Petroni. 2001. Board Independence and Audit-Firm Type. Auditing: A Journal of Practice & Theory (March): 97-114. Archival

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

Knechel, W.R., and J.L. Payne. 2001. Additional Evidence on Audit Report Lag. Auditing: A Journal of Practice & Theory (March): 137-146. Questionnaire Survey

Wright, W.F. 2001. Task Experience as a Predictor of Superior Loan Loss Judgments. Auditing: A Journal of Practice & Theory (March): 147-156. 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

Geiger, M.A., and K. Raghunandan. 2001. Bankruptcies, Audit Reports, and the Reform Act. Auditing: A Journal of Practice & Theory (March): 187-196. Archival

Vafeas, N. 2001. On Audit Committee Appointments. Auditing: A Journal of Practice & Theory (March): 197-207. Archival

Krishnan, J., and P.C. Schauer. 2000. The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector. Auditing: A Journal of Practice & Theory (Fall): 9-26.Archival

Glover, S.M., J. Jiambalvo, and J. Kennedy. 2000. Analytical Procedures and Audit-Planning Decisions. Auditing: A Journal of Practice & Theory (Fall): 27-46.BDM Experiment

Abbott, L.J., and S. Parker. 2000. Auditor Selection and Audit Committee Characteristics. Auditing: A Journal of Practice & Theory (Fall): 47-66.Archival

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

Curtis, M.B., and R.E. Viator. 2000. An Investigation of Multidimensional Knowledge Structure and Computer Auditor Performance. Auditing: A Journal of Practice & Theory (Fall): 83-104.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

Cohen, J.R., and D. Hanno. 2000. Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments. Auditing: A Journal of Practice & Theory (Fall): 133-157.BDM Experiment

Bamber, E.M., and R.R. Ramsay. 2000. The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers' Confidence. Auditing: A Journal of Practice & Theory (Fall): 147-158. BDM Experiment

Henderson, B.C., and S.E. Kaplan. 2000. An Examination of Audit Report Lag for Banks: A Panel Data Approach. Auditing: A Journal of Practice & Theory (Fall): 159-174.Archival

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

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

Cohen, J.R., G. Krishnamoorthy, and A.M Wright. 2000. Evidence on the Effect of Financial and Nonfinancial Trends on Analytical Review. Auditing: A Journal of Practice & Theory (Spring): 27-48.BDM Experiment

DeFond, M.L., J.R. Francis, and T.J Wong. 2000. Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory (Spring): 49-66.Archival

Carcello, J.V., D.R. Hermanson, and H.F. Huss. 2000. Going-Concern Opinions: The Effects of Partner Compensation Plans and Client Size. Auditing: A Journal of Practice & Theory (Spring): 67-77.Archival

Burgstahler, D., S.M. Glover, and J. Jiambalvo. 2000. Error Projection and Uncertainty in the Evaluation of Aggregate Error. Auditing: A Journal of Practice & Theory (Spring): 79-99.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

Wright, A.M., and J.C. Bedard. 2000. Decision Processes in Audit Evidential Planning: A Multistage Investigation. Auditing: A Journal of Practice & Theory (Spring): 123-143. Other

Gillett, P.R., and R.P. Srivastava. 2000. Attribute Sampling: A Belief-Function 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

Rittenberg, L.E. 1999. Discussion of: The Effects of Internal Audit Outsourcing on Perceived External Audit Independence. Auditing: A Journal of Practice & Theory (Supplement): 27-36. Other

Ditner, C. 1999. Discussion of: The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 37-40. Other

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

Thorne, L. 1999. Discussion of: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: A Journal of Practice & Theory (Supplement): 69-74. Other

Jenkins, B. 1999. Discussion of: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: A Journal of Practice & Theory (Supplement): 75-78. Other

Arnold Sr., D.F., R.A. Bernardi, and P.E. Neidermeyer. 1999. Reply: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: A Journal 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

Hirst, D.E. 1999. Discussion of: The Effects of Formal Sanctions on Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 103-108. Other

Esdon, D. 1999. Discussion of: The Effects of Formal Sanctions on Auditor Independence. Auditing: A Journal of Practice & Theory (Supplement): 109-112. 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

Gramling, A.A. External Auditors' Reliance on Work Performed by Internal Auditors: The Influence of Fee Pressure on This Reliance Decision. Auditing: A Journal of Practice & Theory (Supplement): 117-141.BDM Experiment

Salterio, S.E. 1999. Discussion of: External Auditors' Reliance on Work Performed by Internal Auditors: The Influence of Fee Pressure on This Reliance Decision. Auditing: A Journal of Practice & Theory (Supplement): 137-142. Other

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

Boritz, J.E., P. Zhang. 1999. The Auditor's Objectivity under Negligence Liability System. Auditing: A Journal of Practice & Theory (Supplement): 147-166. Analytical

Smieliauskas, W.J. 1999. Discussion of: The Auditor's Objectivity under Negligence Liability System. Auditing: A Journal of Practice & Theory (Supplement): 167-172. 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

Morris, R.E., and J.R. Strawser. 1999. An Examination of the Effect of CPA Firm Type on Bank Regulators' Closure Decisions. Auditing: A Journal of Practice & Theory (Fall): 142-157. Archival

Mock, T.J., and A.M. Wright. 1999. Are Audit Program Plans Risk-Adjusted?. Auditing: A Journal of Practice & Theory (Spring): 55-74. Archival

Krishnamoorthy, G., T.J. Mock, and M.T. Washington. 1999. A Comparative Evaluation of Belief Revison Models in Auditing. Auditing: A Journal of Practice & Theory (Fall): 104-126. 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

Hogan, C.E., and D.C. Jeter. 1999. Industry Specialization by Auditors. Auditing: A Journal of Practice & Theory (Spring): 1-17. Archival

Haynes, C.M. 1999. Auditors' Evaluation of Evidence Obtained Through Management Inquiry: A Cascaded-Inference Approach. Auditing: A Journal of Practice & Theory (Fall): 87-103. BDM Experiment

Gul, F.A. 1999. Audit Prices, Product Differentiation and Economic Equilibrium. Auditing: A Journal of Practice & Theory (Spring): 90-100. Archival

Goodwin, J. 1999. The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgements. Auditing: A Journal of Practice & Theory (Fall): 1-16. BDM Experiment

Gist, W.E., and R.A. Davidson. 1999. An Exploratory Study of the Influence of Client Factors on Audit Time Budget Variances. Auditing: A Journal of Practice & Theory (Spring): 101-116. 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 Risk in Auditor Belief-Revision Processes. Auditing: A Journal of Practice & Theory (Spring): 75-89. BDM Experiment

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

Rudolph, H.R., and R.B. Welker. 1998. The Effects of Organizational Structure on Communication within Audit Teams. Auditing: A Journal of Practice & Theory (Fall): 1-14. 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

King, R.R., and R. Schwartz. 1998. Planning Assurance Services. Auditing: A Journal of Practice & Theory (Supplement): 9-36. 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

Havelka, D., S.G. Sutton, and V. Arnold. 1998. A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance. Auditing: A Journal of Practice & Theory (Supplement): 73-92. Questionnaire Survey

Elder, R.J., and R.D. Allen. 1998. An Empirical Investigation of the Auditors Decision to Project Errors. Auditing: A Journal of Practice & Theory (Fall): 71-87. Archival

Cullinan, C.P. 1998. Evidence of Non-Big 6 Market Specialization and Pricing power in a Niche Assurance Service Market. Auditing: A Journal of Practice & Theory (Supplement): 47-58. Archival

Chewning, E.G., S.W. Wheeler, and K.C. Chan. 1998. Evidence on Auditor and Investor Materiality Thresholds Resulting form Equity-For-Debt Swaps. Auditing: A Journal of Practice & Theory (Spring): 39-53. 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

Wright, W.F., and J.J. Willingham. 1997. A Computational Model of Loan Loss Judgments. Auditing: A Journal of Practice & Theory (Spring): 99-113. Analytical

Wells, D.W., and M.L. Loudder. 1997. The Market Effects of Auditor Resignations. Auditing: A Journal of Practice & Theory (Spring): 138. Archival

Tucker, R.R., and E.M. Matsumura. 1997. Second-Partner Review: An Experimental Economics Investigation. Auditing: A Journal of Practice & Theory (Spring): 79-99. Experimental Economics

Rohrbach, K.J. 1997. Sample Size Determination Using the Augmented Variance Estimator. Auditing: A Journal of Practice & Theory (Spring): 124-137. Other

Reckers, P.M.J., S.W. Wheeler, and B. Wong-On-Wing. 1997. A Competitive Examination of Auditor Premature Sign-Offs Using the Direct and the Randomized Response Methods. Auditing: A Journal of Practice & Theory (Spring): 69-78. Questionnaire Survey

Marden, R.E., G.L. Holstrum, and S.L. Schneider. 1997. Control Environment Condition and the Interaction Between Control Risk, Account Type and Managements Assertions. Auditing: A Journal of Practice & Theory (Spring): 51-68. 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

Eining, M.M., D.R. Jones, and J.K. Loebbecke. 1997. Reliance on Decision Aids: An Examination of Auditors Assessment of Management Fraud. Auditing: A Journal of Practice & Theory (Fall): 1-19. 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 No. 59: How Treatment of the Transition Period Influences Results. Auditing: A Journal of Practice & Theory (Spring): 114-123. Archival

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

Tuttle, B.M. 1996. Using Base Rate Frequency Perceptions to Diagnose Financial Statement Error Causes. Auditing: A Journal of Practice & Theory (Spring): 104-121. 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): 65-84. Questionnaire Survey

ODonnell, E. 1996. Measuring Cognitive Effort During Analytical Review: A Process-Tracing Framework with Experimental Results. Auditing: A Journal of Practice & Theory (Supplement): 100-110. BDM Experiment

McMullen, D.A. 1996. Audit Committee Performance: An Investigation of the Consequences Associated with Audit Committees. Auditing: A Journal of Practice & Theory (Spring): 87-103. 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

Maletta, M., and A. Wright. 1996. Audit Evidence Planning: An Examination of Industry Error Characteristics. Auditing: A Journal of Practice & Theory (Spring): 71-86. Archival

LaSalle, R.E., A. Anandarajan, and A.F. Miller. 1996. Going Concern Uncertainties: Disclaimer of Opinion Versus Unqualified Opinion with Modified Wording. Auditing: A Journal of Practice & Theory (Fall): 29-48. Questionnaire Survey

Kwon, S.Y. 1996. The Impact of Competition within the Clients Industry on the Auditor Selection Decision. Auditing: A Journal of Practice & Theory (Spring): 53-70. 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

Grant, J., R. Bricker, and R. Shiptsova. 1996. Audit Quality and Professional Self-Regulation: A Social Dilemma Perspective and Laboratory Investigation. Auditing: A Journal of Practice & Theory (Spring): 142. 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

Emby, C., and L.D. Etherington. 1996. Performance Evaluation of Auditors: Role Perceptions of Superiors and Subordinates. 1996. Auditing: A Journal of Practice & Theory (Fall): 99-109. Questionnaire Survey

Elitzur, R.R., and H. Falk. 1996. Auctions for Audit Services and Low-Balling. 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

Dusenbury, R., J.L. Reimers, and S. Wheeler. 1996. An Empirical Study of Belief-Based and Probability-Based Specification of Audit Risk. Auditing: A Journal of Practice & Theory (Fall): 12-28. BDM Experiment

Davis, J.T. 1996. Experience and Auditors Selection of Relevant Information for Preliminary Control Risk Assessments. Auditing: A Journal of Practice & Theory (Spring): 16-37. BDM Experiment

Cushing, B.E., and S.S. Ahlawat. 1996. Mitigation of Recency Bias in Audit Judgment: The Effect of Documentation. Auditing: A Journal of Practice & Theory (Fall): 110-122. BDM Experiment

Caster, P., and K.V. Pinkus. 1996. An Empirical Test of Bentham's Theory of the Persuasiveness of Evidence. Auditing: A Journal of Practice & Theory (Supplement): 1-22. BDM Experiment

Brozovsky, J.A., and R.D. Mautz. 1996. Exploring the Effects of Advertising on Audit Markets: A Laboratory Investigation. Auditing: A Journal of Practice & Theory (Fall): 1-11. BDM Experiment

Brody, R.G., and S.E. Kaplan. 1996. Escalation of Commitment Among Internal Auditors. Auditing: A Journal of Practice & Theory (Spring): 1-15. BDM Experiment

Brackney, K.S., and G.L. Helms. 1996. A Survey of Attestation Practices. Auditing: A Journal of Practice & Theory (Fall): 85-98. Questionnaire 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

Wright, W.F. 1995. Superior Loan Collectibility Judgments Given Graphical Displays. Auditing: A Journal of Practice & Theory (Fall): 144-155. BDM Experiment

Walo, J.C. 1995. The Effects of Client Characteristics on Audit Scope. Auditing: A Journal of Practice & Theory (Spring): 115-124. 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

Robertson, J.C. 1995. A Constrained Cost-Minimization Model for Audit Sample Planning. Auditing: A Journal of Practice & Theory (Fall): 105-123. 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

Ponomon, L.A., and J.P. Wendell. 1995. Judgmental Versus Random Sampling in Auditing: An Experimental Investigation. Auditing: A Journal of Practice & Theory (Fall): 17-34. BDM Experiment

Nogler, G.E. 1995. The Resolution of Auditor Going Concern Opinions. Auditing: A Journal of Practice & Theory (Fall): 54-73. Archival

Nelson, M.K. 1995. Strategies of Auditors: Evaluation of Sample Results. Auditing: A Journal of Practice & Theory (Spring): 34-49. BDM Experiment

Moreland, K.A. 1995. Criticisms of Auditors and the Association Between Earnings and Returns of Client Firms. Auditing: A Journal of Practice & Theory (Spring): 94-104. Archival

Kaplan, S.E. 1995. An Examination of Auditors Reporting Intentions Upon Discovery of Procedures prematurely Signed-Off. Auditing: A Journal of Practice & Theory (Fall): 90-104. BDM Experiment

Kalbers, L.P., and T.J. Fogarty. 1995. Professionalism and Its Consequences: A study of Internal Auditors. Auditing: A Journal of Practice & Theory (Spring): 64-86. Questionnaire Survey

Johnstone, D.J. 1995. Statistically Incoherent Hypothesis Testing in Auditing. Auditing: A Journal of Practice & Theory (Fall): 156-175. Other

Johnson, E.N., K.B. Walker, and E. Westergaard. 1995. Supplier Concentration and Pricing of Audit Services in New Zealand. Auditing: A Journal of Practice & Theory (Fall): 74-89. 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

Edwards, W. 1995. Number Magic, Auditing Acid and Materiality A challenge for Auditing Research. Auditing: A Journal of Practice & Theory (Fall): 176-187. Other

Colbert, G.J., and T.B. OKeefe. 1995. Compliance with GAAS Reporting Standards: Evidence from a Positive Enforcement Program. Auditing: A Journal of Practice & Theory (Fall): 1-16. Archival

Chaney, P.K., D.C. Jeter, and P. Erickson-Shaw. 1995. Direct Solicitation and Large Audit Firm Dominance in the Audit Market. Auditing: A Journal of Practice & Theory (Spring): 19-33. 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

Asare, S.K., and R.A. Davidson. 1995. Expectation of Errors in Unaudited Book values: The Effect of Control Procedures and Financial Condition. Auditing: A Journal of Practice & Theory (Spring): 1-18. BDM Experiment

Anderson, U., and L. Koonce. 1995. Explanation as a Method for Evaluating Client-Suggested Causes in Analytical Procedures. Auditing: A Journal of Practice & Theory (Fall): 124-132. 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

Kao, J.L. 1994. Discussion of industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 146-150. Other

Murphy, W.J. 1994. Discussion of industry differences in the production of audit services. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 143-145. 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

Emby, C. 1994. Reply. Framing and presentation mode effects in professional judgment: Auditors internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 124-127. Other

Bdard, J. 1994. Discussion of framing and presentation mode effects in professional judgment: Auditors internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 119-123. Other

Barr, R. 1994. Discussion of framing and presentation mode effects in professional judgment: Auditors internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 116-118. Other

Emby, C. 1994. Framing and presentation mode effects in professional judgment: Auditors internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 102-115. BDM Experiment

Bernardi, R. 1994. Reply. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 97-101. Other

Pincus, K.V. 1994. Discussion of fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 90-96. Other

Davidson, A.S. 1994. Discussion of fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 85-89. Other

Bernardi, R. 1994. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 68-84. BDM Experiment

Schatzberg, J.W. 1994. Reply. A new examination of auditor low ball pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 65-67. Other

Church, B.K. 1994. Discussion of a new examination of auditor low ball pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 60-64. Other

Blewett, K.A. 1994. Discussion of a new examination of auditor low ball pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 56-59. Other

Schatzberg, J.W. 1994. A new examination of auditor low ball pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 33-55. Experimental Economics

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

Rennie, M. 1994. Discussion of when numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 24-28. Other

McFadgen, D.N. 1994. Discussion of when numbers are better than words: The joint effects of response representation and experience on inherent risk judgments. Auditing: A Journal of Practice & Theory (Vol. 13, Supplement): 20-23. 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

Ponemon, L. 1994. Comment. Whistle-blowing as an internal control mechanism: Individual and organizational considerations. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 118-130. 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

Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 56-68. 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

Gist,W.E. 1994. Empirical evidence on the effect of audit structure on audit pricing. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 25-40. Archival

Dzeng, S.C. 1994. A comparison of analytical procedure expectation models using both aggregate and disaggregate data. Auditing: A Journal of Practice & Theory (Vol. 13 No. 2, Fall): 1-25. 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): 149-156. Archival

Anderson, U., L. Koonce, and G. Marchant. 1994. The effects of source-competence 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

Amer, T., K. Hackenbrack, and M. Nelson. 1994. Between-auditor differences in the interpretation of probability phrases. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 126-136. BDM Experiment

Allen, A.C. 1994. The effect of large-firm audits on municipal bond rating decisions. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 115-125. 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

Bell, T. and W.R. Knechel. 1994. Empirical analyses of errors discovered in audits of property and casualty insurers. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 84-100. Archival

Bedard, J.C. and L.E. Graham, Jr. 1994. Auditors knowledge organization: Observations from audit practice and their implications. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 73-83. 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

Johnson, E.N. 1994. Auditor memory for audit evidence: Effects of group assistance, time delay, and memory task. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 36-56. BDM Experiment

Frost, C.A. 1994. Uncertainty-modified audit reports and future earnings. Auditing: A Journal of Practice & Theory (Vol. 13 No. 1, Spring): 22-35.Archival

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