Auditing-a Journal Of Practice & Theory

Auditing-a Journal Of Practice & Theory

审计实践与理论杂志

  • 3区 中科院分区
  • Q1 JCR分区

高引用文章

文章名称 引用次数
Auditor Size and Going Concern Reporting 12
Coordination and Communication Challenges in Global Group Audits 10
Audit Partner Identification and Characteristics: Evidence from US Form AP Filings 9
Evaluating Combined Assurance as a New Credibility Enhancement Technique 9
Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures 8
Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development 7
The Impact of Enterprise Risk Management on the Audit Process: Evidence from Audit Fees and Audit Delay 7
Continuous Auditing's Effectiveness as a Fraud Deterrent 6
A Live Simulation-Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism 6
Financial Statement Footnote Readability and Corporate Audit Outcomes 6
Is Operational Control Risk Informative of Financial Reporting Deficiencies? 6
The Effect of Auditor Characteristics on the Value of Diversification 5
Are Audit-Related Factors Associated with Financial Reporting Quality in Nonprofit Organizations? 5
An Exploration of Offshoring in Audit Practice and the Potential Consequences of Associated Work Redesign'' on Auditor Performance 5
Auditor Litigation Risk and the Number of Institutional Investors 5
Earnings Autocorrelation, Earnings Volatility, and Audit Fees 5
Evidence of the Relationship between PCAOB Inspection Outcomes and the Use of Structured Audit Technologies 5
Do Social Ties between CEOs and Engagement Audit Partners Affect Audit Quality and Audit Fees? 5
Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements 4
Auditor Industry Specialization and Audit Pricing and Effort 4
The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe 4
Internal Audit Quality: Insights from Audit Committee Members, Senior Management, and Internal Auditors 4
Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments 4
Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France 4
The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence 4
The Role of the Audit Committee in Their Oversight of Whistle-Blowing 4
Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan 4
The Colonization of Public Accounting Firms by Marketing Expertise: Processes and Consequences 3
Client Deadline Concentration in Audit Offices and Audit Quality 3
When Analysts Speak, Do Auditors Listen? 3
Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach 3
Audit Firms as Networks of Offices 3
Auditors and Disclosure Quality: The Case of Major Customer Disclosures 3
Environmental Responsibility, External Assurance, and Firm Valuation 3
Determinants of Auditor Going Concern Reporting in the Banking Industry 3
The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters 3
Conventions of Audit Quality: The Perspective of Public and Private Company Audit Partners 2
Disproportionate Insider Control and the Demand for Audit Quality 2
Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment 2
Dysfunctional Behavior in Organizations: Insights from the Management Control Literature 2
Education, Experience, and Audit Effort 2
Regulatory Quality and Global Specialist Auditor Fee Premiums 2
Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality 2
The Effects of Specialist Type and Estimate Aggressiveness on Jurors' Judgments of Auditor Negligence 2
Auditors' Evaluation of Subsequent Events: The Effects of Prior Commitment and Type of Accountability 2
Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality 2
Audit Firm Reputational Consequences of Alleged Non-Accounting Misconduct by Clients: How Bargaining Power Temporarily Shifts Around Securities Litigation 2
How Do Auditors Respond to FCPA Risk? 1
Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality 1
The Effect of an Auditor Identity Disclosure Requirement on Audit Quality: An Experimental Examination Incorporating the Incremental Effect of a Signature Requirement 1