33 Years of Auditing Research Database

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

Auditing: A Journal of Practice and Theory
Behavioral Research in Accounting
Contemporary Accounting Research
Journal of Accounting and Economics
Journal of Accounting and Public Policy
Journal of Accounting Research
The Accounting Review
The articles were also classified by research methods into the following categories:
Analytical
Archival
BDM Experiment
Experimental Economics
Questionnaire Survey
Other
Future committees may update the listing and expand the range of journals included.
If you believe one of your articles has been omitted, incorrectly described, etc. please email
Joe Brazel at joe_brazel@ncsu.edu.
You can use the database to search for articles related to a particular topic, research method,
author, etc.
Accounting, Organizations and Society
Wang, K.L. and B.M. Tuttle. 2009. The impact of auditor-client negotiation.
Accounting, Organizations and Society (Vol. 34 No. 2): 222-243
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
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): 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
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): 211239.
Questionnaire
Survey
Leung, P.W., and K.T. Trotman. 2005. The Effects of Feedback Type on
BDM Experiment
3
Auditor Judgment Performance for Configural and Non-Configural Tasks.

Accounting, Organizations and Society (Vol. 30 No. 6): 537-553.
Viator, R.E., and W.R. Pasewark. 2005. Mentorship Separation Tension in
the Accounting Profession: The Consequences of Delayed Structural.
Separation. Accounting, Organizations and Society (Vol. 30 No. 4): 371387.
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 1930
1992. 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
Other
Power, M.K. 2003. Auditing and the Production of Legitimacy. Accounting,

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
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,
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):
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,
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
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): 203215.
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,
BDM Experiment
De Ruyter, K., and M. Wetzels. 1999. Commitment in Auditor-Client

Relationships: Antecedents and Consequences. Accounting, Organizations
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
BDM Experiment
Members' Oversight Judgments. Accounting, Organizations and Society

(Vol. 23 No. 1): 1-21.
Daly, B.A., and D.K. Schuler. 1998. Redefining a Certified Public
Accounting Firm. Accounting, Organizations and Society (Vol. 23 No. 5/6):
549-567.
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,
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
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
BDM Experiment
Reasoning. Accounting, Organizations and Society (Vol. 21 No. 1): 41-51.

Simnett, R. 1996. The Effect of Information Selection, Information
Processing and Task Complexity on Predictive Accuracy of Auditors.
Accounting, Organizations and Society (Vol. 21 No. 7/8): 699-719.
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.
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,
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,
Archival
Libby, R., and H. Tan. 1994. Modeling the Determinants of Audit Expertise.
BDM Experiment
Francis, J.R. 1994. Auditing, Hermeneutics, and Subjectivity. Accounting,

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.

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.
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):
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
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,
Other
Wong-on-Wing, B., J.H. Reneau and S.G. West. 1989. Auditors Perception
of Management: Determinants and Consequences. Accounting,
BDM Experiment
Trotman, K.T., and J. Sng. 1989. The Effect of Hypothesis Framing, Prior
Expectations and Cue Diagnosticity on Auditors Information Choice.
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.

Other
Butt, J.L., and T.L. Campbell. 1989. The Effects of Information Order and
Hypothesis-Testing Strategies on Auditors Judgments. Accounting,
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.
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,
BDM Experiment
Organizations and Society (Vol. 14 No. 1/2): 179.

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

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.

BDM Experiment
Holt, D.L. 1987. Auditors and Base Rates Revisited. Accounting,

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
Other
10
McRoberts, H.A., and J. Hudson. 1985. Auditing Program Evaluations: The

Canadian Case. Accounting, Organizations and Society (Vol. 10 No. 4): 493502.
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.
BDM Experiment
Ferris, K.R., and D.F. Larcker. 1983. Explantory Variables of Auditor

Performance in a Large Public Accounting Firm. Accounting, Organizations
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,
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:
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
Lavin, D. 1977. Some Effects of the Perceived Independence of the Auditor.

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
Auditing: A Journal of Practice & Theory
13
Bedard, J.C. D.R. Deis, M.B. Curtis, and J.G. Jenkins. 2008. Risk
Monitoring and Control in Audit Firms: A Research Synthesis. Auditing:
A Journal of Practice & Theory (May): 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
Payne, E.A., and R.J. Ramsay. 2008. Audit Documentation Methods: A

Path Model of Cognitive Processing, Memory, and Performance.
Auditing: A Journal of Practice & Theory (May): 151-168
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
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): 105-126
Archival
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): 85-104
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
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): 35-66
Archival
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):1-33
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.
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
Moroney, R. 2007. Does Industry Expertise Improve the Efficiency of

Audit Judgement? Auditing: A Journal of Practice & Theory
(November): 69-94
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
Huang, H-W., S. Mishra, and K. Raghunandan. 2007. Types of Nonaudit

Fees and Financial Reporting Quality. Auditing: A Journal of Practice &
Theory (May): 133-145
Archival
Knechel, W.R., and A. Vanstraelen. 2007. The Relationship between

Auditor Tenure and Audit Quality Implied by Going Concern. Auditing:
A Journal of Practice & Theory (May): 113-131
Archival
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):91-112
BDM Experiment
Ng, T.B-P. 2007. Auditors Decision on Audit Differences that Affect

Significant Earnings Thresholds. Auditing: A Journal of Practice &
Theory. (May): 71-89
BDM Experiment
Tate, S. 2007. Auditor Change and Auditor Choice in Nonprofit

Organizations. Auditing: A Journal of Practice & Theory (May): 47-70
Archival
Knechel, R.W., V. Naiker, and G. Pacheco. 2007. Does Auditor Industry

Specialization Matter? Evidence from Market Reaction to Auditor
Switches. Auditing: A Journal of Practice & Theory (May): 19-45
Archival
15
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): 85-94
Questionnaire
Survey
Hoitash, R., A. Kogan, and M.A. Vasarhelyi. 2006. Peer-Based

Approach for Analytical Procedures. Auditing: A Journal of Practice &
Theory. (November): 53-84
Archival
Asthana, S., and J. Krishnan. 2006. Factors Associated with the Early
Archival
Adoption of the SECs Revised Auditor Fee Disclosure Rule. Auditing: A
Bronson, S.N., J.V., Carcello, and Raghunandan, K. 2006. Firm
Characteristics and Voluntary Management Reports on Internal Control.
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
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
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): 6983.
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 &
Archival
16
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): 925.
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 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
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 ReRegulation: 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
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
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
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): 925.
Archival
Jensen, K.L., and J.L. Payne. 2005. Audit Procurement: Managing Audit
Quality and Audit Fees in Response to Agency Costs. Auditing: A
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
Archival
Allen, R.D., and R.J. Elder. 2005. A Longitudinal Investigation of

Auditor Error Projection Decisions. Auditing: A Journal of Practice &
Archival
Fargher, N.L., D. Mayorga, and K.T. Trotman. 2005. A Field-Based

Analysis of Audit Workpaper Review. Auditing: A Journal of Practice &
Questionnaire
Survey
Krishnan, J., H. Sami, and Y. Zhang. Does the Provision of Nonaudit

Services Affect Investor Perceptions of Auditor Independence? Auditing:
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
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:
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
Sharma, V.D. 2004. Board of Director Characteristics, Institutional

Ownership, and Fraud: Evidence from Australia. Auditing: A Journal of
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
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
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
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 &
Archival
Muzatko, S.R., K.M. Johnstone, B.W. Mayhew, and L.E. Rittenberg.

Archival
2004. An Empirical Investigation of IPO Underpricing and the Change to
the LLP Organization of Audit Firms. Auditing: A Journal of Practice &
Abbott, L.J., S. Parker, G.F. Peters. 2004. Audit Committee
Characteristics and Restatements. Auditing: A Journal of Practice &
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:
BDM Experiment
Gendron, Y., J. Bdard, and M. Gosselin. 2004 Getting Inside the Black
Box: A Field Study of Practices in "Effective" Audit Committees.
Other
Abbott, L.J.; S. Parker, G.F. Peters, and K. Raghunandan. 2003. The

Association between Audit Committee Characteristics and Audit Fees.
Archival
21
Mayhew, B.W., and M.S. Wilkins. 2003. Audit Firm Industry

Archival
Specialization as a Differentiation Strategy: Evidence from Fees Charged
to Firms Going Public. Auditing: A Journal of Practice & Theory
(September): 33-52.
Geiger, M.A., and D.V. Rama. 2003. Audit Fees, Nonaudit Fees, and
Auditor Reporting on Stressed Companies. Auditing: A Journal of
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
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): 171187.
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
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
BDM Experiment
Green, W.J., and K.T. Trotman. 2003. An Examination of Different

Performance Outcomes in an Analytical Procedures Task. Auditing: A
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
22
Raghunandan, K., and D.V. Rama. 2003. Audit Committee Composition

and Shareholder Actions: Evidence from Voting on Auditor Ratification.
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
Archival
Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein. 2003.

Factors Affecting Auditors' Assessments of Planning Materiality.
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
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
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
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
23
Raghunandan, K. 2003. Nonaudit Services and Shareholder Ratification

Archival
of Auditors. Auditing: A Journal of Practice & Theory (March): 155-163.
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
Archival
Krogstad, JL., and G. Smith. 2003 Assessing the Influence of Auditing: A Other
Journal of Practice & Theory: 1985-2000. Auditing: A Journal of
Clarkson, P.M., C. Emby, and V.W-S. Watt. 2002. Debiasing the
Outcome Effect: The Role of Instructions in an Audit Litigation Setting.
BDM Experiment
Bamber, E.M, and V.M. Venkataraman. 2002. Big 5 Auditors'

Professional and Organizational Identification: Consistency or Conflict?
Questionnaire
Survey
Bedard, J.C., and L.E. Graham. 2002. The Effects of Decision Aid
Orientation on Risk Factor Identification and Audit Test Planning.
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): 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 &
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:
BDM Experiment
Krishnan, J. 2002. The Timing and Information Content of Auditors'

Exhibit Letters Relating to Auditor Changes. Auditing: A Journal of
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
Krogstad, J.L., M.H. Taylor, and M.J. Stock. 2002. An Experimental

Investigation of the Efficacy of Lawyers' Letters. Auditing: A Journal of
BDM Experiment
Krishnamoorthy, G. 2002. A Multistage Approach To External Auditors'

Evaluation of the Internal Audit Function. Auditing: A Journal of
Analytical
Alles, M.G., A. Kogan, and M.A. Vasarhelyi. 2002. Feasibility and

Economics of Continuous Assurance. Auditing: A Journal of Practice &
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.
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
BDM Experiment
Mayhew, B.W., J.W. Schatzberg, and G.R. Sevcik. 2001. The Effect of
Accounting Uncertainty and Auditor Reputation on Auditor Objectivity.
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
Beaulieu, P.R. 2001. The Effects of Judgments of New Clients' Integrity

upon Risk Judgments, Audit Evidence, and Fees. Auditing: A Journal of
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 &
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 AuditFirm Type. Auditing: A Journal of Practice & Theory (March): 97-114.
Archival
Menon, K., and D. Williams. 2001. Long-Term Trends in Audit Fees.

Archival
Knechel, W.R., and J.L. Payne. 2001. Additional Evidence on Audit

Questionnaire
Report Lag. Auditing: A Journal of Practice & Theory (March): 137-146. 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 &
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
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

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
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
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): 125.
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.
Archival
Carcello, J.V., D.R. Hermanson, and H.F. Huss. 2000. Going-Concern

Opinions: The Effects of Partner Compensation Plans and Client Size.
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 BeliefFunction Approach to Statistical Audit Evidence. Auditing: A Journal of
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
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
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 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.
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.
Other
Jenkins, B. 1999. Discussion of: The Effect of Independence on

Decisions concerning Additional Audit Work: A European Perspective.
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
Other
Shafer, W.E., R.E. Morris, and A.A. Ketchand. 1999. The Effects of
Formal Sanctions on Auditor Independence. Auditing: A Journal of
Questionnaire
Survey
Hirst, D.E. 1999. Discussion of: The Effects of Formal Sanctions on

Auditor Independence. Auditing: A Journal of Practice & Theory
Other
Esdon, D. 1999. Discussion of: The Effects of Formal Sanctions on

Auditor Independence. Auditing: A Journal of Practice & Theory
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
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): 117141.
BDM Experiment
29
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
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
Other
Boritz, J.E., P. Zhang. 1999. The Auditor's Objectivity under Negligence

Liability System. Auditing: A Journal of Practice & Theory
Analytical
Smieliauskas, W.J. 1999. Discussion of: The Auditor's Objectivity under

Negligence Liability System. Auditing: A Journal of Practice & Theory
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.
BDM Experiment
Reimers, J.L., and M.G. Fennema. 1999. The Audit Review Process and
Sensitivity to Information Source Objectivity. Auditing: A Journal of
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
Archival
Mock, T.J., and A.M. Wright. 1999. Are Audit Program Plans RiskAdjusted?. 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.

Archival
30
Haynes, C.M. 1999. Auditors' Evaluation of Evidence Obtained Through

Management Inquiry: A Cascaded-Inference Approach. Auditing: A
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
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
Archival
Bierstaker, J.L., J.C. Bedard, and S.F. Biggs. 1999. The Role of Problem
Representation Shifts on Auditor Decision Processes. Auditing: A
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
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 &
BDM Experiment
Rudolph, H.R., and R.B. Welker. 1998. The Effects of Organizational

Structure on Communication within Audit Teams. Auditing: A Journal of
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.

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
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
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 &
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-ForDebt 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
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
BDM Experiment
Green, B.P., and J.H. Choi. 1997. Assessing the Risk of management
Fraud Through neural Network Technology. Auditing: A Journal of
Other
32
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 Archival
No. 59: How Treatment of the Transition Period Influences Results.
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 &
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
ODonnell, E. 1996. Measuring Cognitive Effort During Analytical

Review: A Process-Tracing Framework with Experimental Results.
BDM Experiment
McMullen, D.A. 1996. Audit Committee Performance: An Investigation

of the Consequences Associated with Audit Committees. Auditing: A
Archival
Malone, C.F., and R.W. Roberts. 1996. Factors Associated with the
Incidence of Reduced Audit Quality Behaviors. Auditing: A Journal of
Questionnaire
Survey
Maletta, M., and A. Wright. 1996. Audit Evidence Planning: An

Examination of Industry Error Characteristics. Auditing: A Journal of
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): 2948.
Questionnaire
Survey
33
Kwon, S.Y. 1996. The Impact of Competition within the Clients

Industry on the Auditor Selection Decision. Auditing: A Journal of
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.
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
Dusenbury, R., J.L. Reimers, and S. Wheeler. 1996. An Empirical Study

of Belief-Based and Probability-Based Specification of Audit Risk.
BDM Experiment
Davis, J.T. 1996. Experience and Auditors Selection of Relevant

Information for Preliminary Control Risk Assessments. Auditing: A
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
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
BDM Experiment
Brozovsky, J.A., and R.D. Mautz. 1996. Exploring the Effects of

Advertising on Audit Markets: A Laboratory Investigation. Auditing: A
BDM Experiment
34
Brody, R.G., and S.E. Kaplan. 1996. Escalation of Commitment Among

Internal Auditors. Auditing: A Journal of Practice & Theory (Spring): 115.
BDM Experiment
Brackney, K.S., and G.L. Helms. 1996. A Survey of Attestation Practices. 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.
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.

BDM Experiment
Sanders, G., A. Allen, and L. Korte. 1995. Municipal Audit Fees: Has
Increased Competition Made A Difference? Auditing: A Journal of
Archival
Robertson, J.C. 1995. A Constrained Cost-Minimization Model for Audit

Sample Planning. Auditing: A Journal of Practice & Theory (Fall): 105123.
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
BDM Experiment
Nogler, G.E. 1995. The Resolution of Auditor Going Concern Opinions.

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
Archival
Kaplan, S.E. 1995. An Examination of Auditors Reporting Intentions

Upon Discovery of Procedures prematurely Signed-Off. Auditing: A
BDM Experiment
Kalbers, L.P., and T.J. Fogarty. 1995. Professionalism and Its

Consequences: A study of Internal Auditors. Auditing: A Journal of
Questionnaire
Survey
35
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:
Archival
File, R.G., and B.H. Ward. 1995. Improving the Results of Second
Request Confirmation Procedures. Auditing: A Journal of Practice &
BDM Experiment
Edwards, W. 1995. Number Magic, Auditing Acid and Materiality A

challenge for Auditing Research. Auditing: A Journal of Practice &
Other
Colbert, G.J., and T.B. OKeefe. 1995. Compliance with GAAS

Reporting Standards: Evidence from a Positive Enforcement Program.
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
Archival
Carcello, J.V., D.R. Hermanson, and H.F. Huss. 1995. Temporal Changes
in Bankruptcy-Related Reporting. Auditing: A Journal of Practice &
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:
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,
Other
Murphy, W.J. 1994. Discussion of industry differences in the production

of audit services. Auditing: A Journal of Practice & Theory (Vol. 13,
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
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

Other
Barr, R. 1994. Discussion of framing and presentation mode effects in

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,
BDM Experiment
Bernardi, R. 1994. Reply. Fraud detection: The effect of client integrity

and competence and auditor cognitive style. Auditing: A Journal of
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
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
Other
Church, B.K. 1994. Discussion of a new examination of auditor low

ball pricing: Theoretical model and experimental evidence. Auditing: A
Other
Blewett, K.A. 1994. Discussion of a new examination of auditor low

ball pricing: Theoretical model and experimental evidence. Auditing: A
Other
Schatzberg, J.W. 1994. A new examination of auditor low ball pricing:

Theoretical model and experimental evidence. Auditing: A Journal of
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
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.
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
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.
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
38
Dzeng, S.C. 1994. A comparison of analytical procedure expectation

models using both aggregate and disaggregate data. Auditing: A Journal
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
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.
BDM Experiment
Johnson, E.N. 1994. Auditor memory for audit evidence: Effects of

group assistance, time delay, and memory task. Auditing: A Journal of
BDM Experiment
Frost, C.A. 1994. Uncertainty-modified audit reports and future earnings. Archival
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
Vasarhelyi, M.A. 1993. Discussion of automated dynamic audit

programme tailoring: An expert systems approach. Auditing: A Journal
of Practice & Theory (Vol. 12, Supplement): 190-193.
Other
Gillett, P. 1993. Automated dynamic audit programme tailoring: An

expert systems approach. Auditing: A Journal of Practice & Theory (Vol.
Other
Loebbecke, J.K. 1993. Discussion of aggregation of evidence in auditing: Other

A likelihood perspective. Auditing: A Journal of Practice & Theory (Vol.
Krishnamoorthy, G. 1993. Discussion of aggregation of evidence in
auditing: A likelihood perspective. Auditing: A Journal of Practice &
Other
Dutta, S.K. and R.P. Srivastava. 1993. Aggregation of evidence in

auditing: A likelihood perspective. Auditing: A Journal of Practice &
Theory
Other
Houghton, C.W. 1993. Discussion of modeling internal controls and their

evaluation. Auditing: A Journal of Practice & Theory (Vol. 12,
Other
Abdolmohammadi, M. 1993. Discussion of modeling internal controls

and their evaluation. Auditing: A Journal of Practice & Theory (Vol. 12,
Other
Gadh, V., R. Krishnan, and J. Peters. 1993. Modeling internal controls

and their evaluation. Auditing: A Journal of Practice & Theory (Vol. 12,
Other
Biggs, S.F., M. Selfridge, and G.R. Krupka. 1993. Reply. Auditing: A

Other
OLeary, D.E. 1993. Discussion of a computational model of auditor

knowledge and reasoning processes in the going-concern judgment.
Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 103110.
Other
Lewis, B.L., 1993. Discussion of a computational model of auditor

knowledge and reasoning processes in the going-concern judgment.
Other
Biggs, S.F, M. Selfridge, and G. Krupka. 1993. A computational model

of auditor knowledge and reasoning processes in the going-concern
judgment. Auditing: A Journal of Practice & Theory (Vol. 12,
Supplement): 82-99.
Other
40
Wright, W.F. 1993. Discussion of a cognitive characterization of audit

analytical review. Auditing: A Journal of Practice & Theory (Vol. 12,
Supplement): 79-81.
Other
Walker, N. 1993. Discussion of a cognitive characterization of audit

analytical review. Auditing: A Journal of Practice & Theory (Vol. 12,
Supplement): 77-78.
Other
Koonce, L. 1993. A cognitive characterization of audit analytical review.

Auditing: A Journal of Practice & Theory (Vol. 12, Supplement): 57-76.
Other
Shanteau, J. 1993. Discussion of expertise in auditing. Auditing: A

Other
Graham, L. 1993. Discussion of expertise in auditing. Auditing: A

Other
Bdard, J. and Chi, M.T.H. 1993. Expertise in auditing. Auditing: A

Other
Edwards, W. 1993. Discussion of a review of the audit judgment

symposium: 1983-1992. Auditing: A Journal of Practice & Theory (Vol.
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
Other
Sullivan, J.B. 1993. The impact of auditing research on auditing practice.

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
Wendell, J.P. and Schmee, J. 1993. Audit-specific calibration of a sample

evaluation method using computer modeling. Auditing: A Journal of
Practice & Theory (Vol. 12 No. 2, Fall): 121-134.
Other
Wendell, J.P. 1993. An approach for calculating probabilities for tests of

controls using an electronic spreadsheet. Auditing: A Journal of Practice
& Theory (Vol. 12 No. 2, Fall): 116-120.
Other
McCabe, R.K., A.D. Luzi, and T. Brennan. 1993. Managing partners

perceptions of peer review. Auditing: A Journal of Practice & Theory
(Vol. 12 No. 2, Fall): 108-115.
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
Questionnaire
Survey
Rohrbach, K.J. 1993. Variance augmentation to achieve nominal

coverage probability in sampling from audit populations. Auditing: A
Other
Reimers, J., S. Wheeler, and R. Dusenbury. 1993. The effect of response

mode on auditors control risk assessments. Auditing: A Journal of
BDM Experiment
Mock, T.J., and A. Wright. 1993. An exploratory study of auditors

evidential planning judgments. Auditing: A Journal of Practice &
Questionnaire
Survey
Dhaliwal, D.S., J.W. Schatzberg, and M.A. Trombley. 1993. An analysis

of the economic factors related to auditor-client disagreements preceding
auditor changes. Auditing: A Journal of Practice & Theory (Vol. 12 No.
2, Fall): 22-38.
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
Hackenbrack, K. 1993. The effect of experience with different sized

clients on auditor evaluations of fraudulent financial reporting indicators.
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 &
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 &
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
Kalbers, L.P. and T.J. Fogarty. 1993. Audit committee effectiveness: An

empirical investigation of the contribution of power. Auditing: A Journal
of Practice & Theory (Vol. 12 No. 1, Spring): 24-49.
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.
Archival
Lea, R.B., S.J. Adams, and R.F. Boykin. 1992. Reply. Auditing: A
Other
Aldersley, S.J. 1992. Discussion of modeling of the audit risk assessment

process at the assertion level within an account balance. Auditing: A
Other
Smieliauskas, W. 1992. Discussion of modeling of the audit risk

assessment process at the assertion level within an account balance.
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.
Other
Messier, W.F., Jr. and W.C. Quilliam. 1992. Reply. Auditing: A Journal
Other
Craig, D. 1992. Discussion of the effect of accountability on judgment:

Development of hypotheses for auditing. Auditing: A Journal of Practice
Other
Hirst, D.E. 1992. Discussion of the effect of accountability on judgment:

Development of hypotheses for auditing. Auditing: A Journal of Practice
Other
Messier, W.F., Jr. and W.C. Quilliam. 1992. The effect of accountability
on judgment: Development of hypotheses for auditing. Auditing: A
Other
Wallace, W.A. 1992. Reply. Auditing: A Journal of Practice & Theory

Other
Cherry, P.G. 1992. Discussion of whose power prevails in disclosure

practices? Auditing: A Journal of Practice & Theory (Vol. 11,
Other
Rich, J. and I. Solomon. 1992. Discussion of whose power prevails in

disclosure practices? Auditing: A Journal of Practice & Theory (Vol. 11,
Other
43
Wallace, W.A. 1992. Whose power prevails in disclosure practices?

Archival
Lampe, J.C. and D.W. Finn. 1992. Reply. Auditing: A Journal of
Other
OMalley, P.L. 1992. Discussion of a model of auditors ethical decision

processes. Auditing: A Journal of Practice & Theory (Vol. 11,
Supplement): 67-72.
Other
Gaa, J.C. 1992. Discussion of a model of auditors ethical decision

Supplement): 60-66.
Other
Lampe, J.C. and D.W. Finn. 1992. A model of auditors ethical decision
Supplement): 31-59.
BDM Experiment
Boritz, J.E. 1992. Discussion of expert and novice problem-solving

behavior in audit planning. Auditing: A Journal of Practice & Theory
Other
Bdard, J. and T.J. Mock. 1992. Expert and novice problem-solving

behavior in audit planning. Auditing: A Journal of Practice & Theory
BDM Experiment
Gibbins, M. 1992. Deception: A tricky issue for behavioral research in

accounting and auditing. Auditing: A Journal of Practice & Theory
(Vol. 11 No. 2, Fall): 113-126.
Other
Dopuch, N. 1992. Another perspective on the use of deception in

auditing experiments. Auditing: A Journal of Practice & Theory (Vol. 11
No. 2, Fall): 109-112.
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
Archival
Kaplan, S.E., C. Moeckel, and J.D. Williams. 1992. Auditors hypothesis

plausibility assessments in analytical review setting. Auditing: A Journal
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 &
Archival
44
Boritz, J.E. and A.K.P.Wensley. 1992. Evaluating expert systems with

complex outputs: The case of audit planning. Auditing: A Journal of
Other
Anderson, J.C., S.E. Kaplan, and P.M.J. Reckers. 1992. The effects of
output interference on analytical procedures judgments. Auditing: A
BDM Experiment
Mittelstaedt, H.F., P.R. Regier, E.G. Chewning, and K. Pany. 1992. Do

consistency modifications provide information to equity markets?
Archival
Loudder, M.L., I.K. Khurana, R.B. Sawyers, C. Cordery, C. Johnson, J.

Lowe, and R. Wunderle. 1992. The information content of audit
qualifications. Auditing: A Journal of Practice & Theory (Vol. 11 No. 1,
Spring): 69-82.
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
Roussey, R.S. 1992. Auditing environmental liabilities. Auditing: A

Other
Wilson, A.C. 1992. The effect of autocorrelation on regression-based

model efficiency and effectiveness in analytical review. Auditing: A
Other
DeFond, M.L. 1992. The association between changes in client firm

agency costs and auditor switching. Auditing: A Journal of Practice &
Theory
(Vol. 11 No. 1, Spring): 16-31.
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
Smith, G. and J.L. Krogstad. 1991. Sources and uses of Auditing: A

Journal of Practice and Theorys literature: The first decade. Auditing: A
Other
Ponemon, LA. and A.G. Schick. 1991. Financially distressed companies

and auditor perceptions of the twelve characteristics of decline. Auditing:
A Journal of Practice & Theory (Vol. 10 No. 2, Fall): 70-83.
Questionnaire
Survey
Fields, L.P. and M.S. Wilkins. 1991. The information content of

withdrawn audit qualifications: New evidence on the value of subjectto opinions. Auditing: A Journal of Practice & Theory (Vol. 10 No. 2,
Fall) 62-69.
Archival
45
Miltz, D., G.J. Calomme, and M. Willekens. 1991. A risk-based

allocation of internal audit time: A case study. Auditing: A Journal of
Other
Peek, L.E., J. Neter, and C. Warren. 1991. AICPA nonstatistical audit

sampling guidelines: A simulation. Auditing: A Journal of Practice &
Other
Huss, H.F. and F.A. Jacobs. 1991. Risk containment: Exploring auditor
decisions in the engagement process. Auditing: A Journal of Practice &
Other
Arnold, D.F., Sr. and L.A. Ponemon. 1991. Internal auditors perceptions
of whistle-blowing and the influence of moral reasoning: An experiment.
BDM Experiment
Dhaval, D.G. 1991. A note on a variable error rate model in compliance

testing. Auditing: A Journal of Practice & Theory (Vol. 10 No. 1,
Spring): 159-166.
Other
Wright, D.W. 1991. Augmenting a sample selected with probabilities

proportional to size. Auditing: A Journal of Practice & Theory (Vol. 10,
No. 1, Spring): 145-158.
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
Strawser, J.R. 1991. Examination of the effect of risk model components

on perceived audit risk. Auditing: A Journal of Practice & Theory (Vol.
10,
No. 1, Spring): 126-135.
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
Lambert, J.C., S.J. Lambert, III, and T.G. Calderon. 1991.

Communication between successor and predecessor auditors. Auditing:
Questionnaire
Survey
Graham, L.E., J. Damens, and G.Van Ness. 1991. Developing risk

advisor: An expert system for risk identification. Auditing: A Journal of
Other
Wallace,W.A. 1991. Peer review filings and their implications in

evaluating self-regulation. Auditing: A Journal of Practice & Theory
(Vol. 10 No. 1, Spring): 53-68.
Archival
46
Knapp, M.C. 1991. Factors that audit committee members use as

surrogates for audit quality. Auditing: A Journal of Practice & Theory
(Vol. 10 No. 1, Spring): 35-52.
BDM Experiment
Icerman, R.C. and W.A. Hillison. 1991. Disposition of audit-detected

errors: Some evidence on evaluative materiality. Auditing: A Journal of
Questionnaire
Survey
Houghton, C.W. and J.A. Fogarty. 1991. Inherent risk. Auditing: A

Questionnaire
Survey
Yoon, S.S. 1990. Reply. Auditing: A Journal of Practice & Theory (Vol.
Other
Nachmann, G. 1990. Discussion of the auditors off-equilibrium

behaviors. Auditing: A Journal of Practice & Theory (Vol. 9,
Other
Scott, W.R. 1990. Discussion of the auditors off-equilibrium behaviors.

Other
Yoon, S.S. 1990. The auditors off-equilibrium behaviors. Auditing: A
Analytical
Moore, G. and J. Ronen. 1990. Reply. Auditing: A Journal of Practice &

Other
Simunic, D.A. 1990. Discussion of external audit and asymmetric

information. Auditing: A Journal of Practice & Theory. (Vol. 9,
Other
Moore, G. and J. Ronen. 1990. External audit and asymmetric

information. Auditing: A Journal of Practice & Theory (Vol. 9,
Analytical
Fisher, M.H. 1990. Reply. Auditing: A Journal of Practice & Theory

Other
Jackson, P.D. 1990. Discussion of the effects of reporting auditor

materiality levels publicly, privately, or not at all in an experimental
markets setting. Auditing: A Journal of Practice & Theory (Vol. 9,
Other
Uecker, W.C. 1990. Discussion of the effects of reporting auditor

materiality levels publicly, privately, or not at all in an experimental
markets setting. Auditing: A Journal of Practice & Theory (Vol. 9,
Other
Fisher, M.H. 1990. The effects of reporting auditor materiality levels

Experimental
publicly, privately, or not at all in an experimental markets setting.
Economics
47
Smieliauskas, W. 1990. Reply. Auditing: A Journal of Practice & Theory

Other
Beck, P.J., D.M. Roberts, and I. Solomon. 1990. Discussion of a

reevaluation of the positive testing approach in auditing. Auditing: A
Other
Smieliauskas, W. 1990. A reevaluation of the positive testing approach in Analytical

auditing. Auditing: A Journal of Practice & Theory (Vol. 9, Supplement):
149-166.
Shafer, G. and R. Srivastava. 1990. Reply. Auditing: A Journal of
Other
Gardner, S.M. 1990. Discussion of the bayesian and belief-function

formalisms: A general perspective for auditing. Auditing: A Journal of
Other
Chesley, G.R. 1990. Discussion of the bayesian and belief-function

Other
Shafer, G. and R. Srivastava. 1990. The bayesian and belief-function

Other
Boritz, J.E. and A.K.P. Wensley. 1990. Reply. Auditing: A Journal of

Practice & Theory (Vol. 9, Supplement) 103-109.
Other
Aldersley, S.J. 1990. Discussion of structuring the assessment of audit

evidence-an expert systems approach. Auditing: A Journal of Practice &
Other
Bailey, A.D. Jr. 1990. Discussion of structuring the assessment of audit

evidence-an expert systems approach. Auditing: A Journal of Practice &
Other
Boritz, J. E. and A.K.P. Wensley. 1990. Structuring the assessment of

audit evidence-an expert systems approach. Auditing: A Journal of
Other
Kreutzfeldt, R.W. and W.A. Wallace. 1990. Reply and extension.

Other
Bdard, J. 1990. Discussion of control risk assessments: Do they relate to Other

errors? Auditing: A Journal of Practice & Theory (Vol. 9, Supplement):
27-32.
Kreutzfeldt, R.W. and W.A. Wallace. 1990. Control risk assessments: Do
they relate to errors? Auditing: A Journal of Practice & Theory (Vol. 9,
Supplement): 1-26.
Archival
48
Chan, H. and W. Smieliauskas. 1990. Further tests of the modified

moment bound in audit sampling of accounting populations. Auditing: A
Other
Pincus, K. 1990. Auditor individual differences and fairness of

presentation judgments. Auditing: A Journal of Practice & Theory (Vol.
9 No. 3, Fall): 150-166.
BDM Experiment
Harrell, A. and A. Wright. 1990. Empirical evidence on the validity and

reliability of behaviorally anchored rating scales for auditors. Auditing:
Questionnaire
Survey
Harper, R.M., J.R. Strawser, and K. Tang. 1990. Establishing

investigation thresholds for preliminary analytical procedures. Auditing:
Other
Biddle, G.C., C.M. Bruton, and A.F. Siegel. 1990. Computer-intensive

methods in auditing: bootstrap difference and ratio estimation. Auditing:
Other
Caster, P. 1990. An empirical study of accounts receivable confirmations

as audit evidence. Auditing: A Journal of Practice & Theory (Vol. 9 No.
3, Fall): 75-91.
BDM Experiment
Haskins, M.E. and D.D. Williams. 1990. A contingent model of intra-big

eight auditor changes. Auditing: A Journal of Practice & Theory (Vol. 9
No. 3, Fall): 55-74.
Archival
Mutchler, J.F. and D.D. Williams. 1990. The relationship between audit
technology, client risk profiles, and the going-concern opinion decision.
Archival
Brown, C.E. and I. Solomon. 1990. Auditor configural information

processing in control risk assessment. Auditing: A Journal of Practice &
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
Other
Sennetti, J.T. 1990. Toward a more consistent model for audit risk.
Other
Rasch, R.H. and A. Harrell. 1990. The impact of personal characteristics

on the turnover behavior of accounting professionals. Auditing: A
Questionnaire
Survey
Waggoner, J.B. 1990. Auditor detection rates in an internal control test.

BDM Experiment
49
Turpen, R.A. 1990. Differential pricing on auditors initial engagements:

Further evidence. Auditing: A Journal of Practice & Theory (Vol. 9 No.
2, Spring): 60-76.
Archival
Wilson, T.E. Jr. and R.A. Grimlund. 1990. An examination of the

importance of an auditors reputation. Auditing: A Journal of Practice &
Archival
Kelley, T. and L. Margheim. 1990. The impact of time budget pressure,

personality, and leadership variables on dysfunctional auditor behavior.
Questionnaire
Survey
Pincus, K. 1990. Audit judgment consensus: A model for dichotomous

decisions. Auditing: A Journal of Practice & Theory (Vol. 9 No. 2,
Spring): 1-20.
Other
Tomczyk S. and W. Read. 1989. Direct measurement of supplier

concentration in the market for audit services. Auditing: A Journal of
Archival
Kelly, A.S. and L. Mohrweis. 1989. Bankers and investors perceptions

of the auditors role in financial statement reporting: The impact of SAS
No. 58. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1, Fall):
87-97.
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
Bedard, J.C. 1989. An archival investigation of audit program planning.
Archival
Yardley, J.A. 1989. Lenders and CPAs perceptions of the assurance

provided by prescribed procedures. Auditing: A Journal of Practice &
BDM Experiment
Eichenseher, J.W., M. Hagigi, and D. Shields. 1989. Market reaction to

auditor changes by OTC companies. Auditing: A Journal of Practice &
Archival
Loebbecke, J.K., M.M. Eining, and J.J. Willingham. 1989. Auditors

experience with material irregularities: Frequency, nature, and
detectability. Auditing: A Journal of Practice & Theory (Vol. 9 No. 1,
Fall): 1-28.
Questionnaire
Survey
Chow, C.W. 1989. Discussion of the use of experimental markets in

auditing research: Some initial findings. Auditing: A Journal of Practice
Other
50
Dopuch, N., R. King, and D. Wallin. 1989. The use of experimental

markets in auditing research: Some initial findings. Auditing: A Journal
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.
Other
Antle, R. 1989. Discussion of error rates, detection rates, and payoff

functions in auditing. Auditing: A Journal of Practice & Theory (Vol. 8,
Supplement): 64-66.
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
Newton, J.D. and R. H. Ashton. 1989. A reply. Auditing: A Journal of

Other
Cushing, B.E. 1989. Discussion of the association between audit

technology and audit delay. Auditing: A Journal of Practice & Theory
Other
Newton, J.D. and R. H. Ashton. 1989. The association between audit

technology and audit delay. Auditing: A Journal of Practice & Theory
Archival
Waller, W.S. 1989. Discussion of the auditors assessment of the

competence and integrity of auditee personnel. Auditing: A Journal of
Other
Anderson, U. and G. Marchant. 1989. The auditors assessment of the

competence and integrity of auditee personnel. Auditing: A Journal of
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
Other
Knechel, W.R. 1988. The effectiveness of nonstatistical analytical review

procedures used as substantive audit tests. Auditing: A Journal of
Other
Lovata, L.M. 1988. The utilization of generalized audit software.

Questionnaire
Survey
51
Palmrose, Z. 1988. Public accounting firms and the acquisition of

nonaudit services by public and closely-held companies. Auditing: A
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
Questionnaire
Survey
Rebele, J.E., J.A. Heintz, and G.E. Briden. 1988. Independent auditor
sensitivity to evidence reliability. Auditing: A Journal of Practice &
BDM Experiment
Anderson, U., and R.A. Young. 1988. Internal audit planning in an

interactive environment. Auditing: A Journal of Practice & Theory
(Vol. 8 No. 1, Fall): 23-42.
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
Imhoff, E.A. 1988. A comparison of analysts accounting quality

judgments among CPA firms clients. Auditing: A Journal of Practice &
Theory
(Vol. 7 No. 2, Spring): 182-191.
Questionnaire
Survey
Daniel, S.J. 1988. Some empirical evidence about the assessment of

audit risk in practice. Auditing: A Journal of Practice & Theory (Vol. 7
No. 2, Spring): 174-181.
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:
Archival
Coglitore, F., and R.G. Berryman. 1988. Analytical procedures: A

defensive necessity. Auditing: A Journal of Practice & Theory (Vol. 7
No. 2, Spring): 150-163.
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
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
Other
Harrell, A., and R. Eickhoff. 1988 Auditors influence-orientation and

their affective responses to the Big Eight work environment. Auditing:
Questionnaire
Survey
52
Grimlund, R.A. 1988. Sample size planning for the moment method of
MUS: Incorporating audit judgments. Auditing: A Journal of Practice &
Other
Gerlach, J.H. 1988. A model for testing the reliability of computer

programs and EDP management: Internal control implications. Auditing:
Other
Felix, W.L., and M.S. Niles. 1988. Research in internal control

evaluation. Auditing: A Journal of Practice & Theory (Vol. 7 No. 2,
Spring): 43-60.
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
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 &
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
Smith, V.L., J. Schatzberg, and W.S. Waller. 1987. Experimental

economics and auditing. Auditing: A Journal of Practice & Theory (Vol.
7 No. 1, Fall): 71-93.
Other
Roshwalb, A., R.L. Wright, and J. Godfrey. 1987. A new approach for
stratified sampling in inventory cost estimation. Auditing: A Journal of
Other
Pany, K., and P.M.J. Reckers. 1987. Within- vs. between-subjects

experimental designs: A study of demand effects. Auditing: A Journal of
BDM Experiment
Nair, R.D., and L.E. Rittenberg. 1987. Messages perceived from audit,
review, and compilation reports: Extension to more diverse groups.
BDM Experiment
53
Farmer, T.A., L.E. Rittenberg, and G.M. Trompeter. 1987. An

investigation of the impact of economic and organizational factors on
auditor independence. Auditing: A Journal of Practice & Theory (Vol. 7
No. 1, Fall): 1-14.
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 &
Other
Chow, C.W., A.H. McNamee, and R.D. Plumlee. 1987. Practitioners

Questionnaire
perceptions of audit step difficulty and criticalness: Implications for audit Survey
research. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2,
Spring): 123-133.
Sumners, G.E., R.A. White, and R.J. Clay. 1987. The use of engagement
letters in audit, review, and compilation engagements: An empirical
study. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2, Spring):
116-122.
Questionnaire
Survey
Jennings, M., D.C. Kneer, and P.M.J. Reckers. 1987. A reexamination of

the concept of materiality: Views of the auditors, users, and officers of
the court. Auditing: A Journal of Practice & Theory (Vol. 6 No. 2,
Spring): 104-115.
BDM Experiment
Palmrose, Z. 1987. Litigation and independent auditors: The role of

business failures and management fraud. Auditing: A Journal of Practice
& Theory (Vol. 6 No. 2, Spring): 90-103.
Archival
Loebbecke, J.K., and P.J. Steinbart. 1987. An investigation of the use of

preliminary analytical review to provide substantive audit evidence.
Archival
Kinney, W.R. 1987. Attention-directing analytical review using

accounting ratios: A case study. Auditing: A Journal of Practice &
Theory (Vol. 6,
No. 2, Spring): 59-73.
Other
Kim, H.S., J. Neter, and J.T. Godfrey. 1987. Behavior of statistical

estimators in multilocation audit sampling. Auditing: A Journal of
Other
Finley, D.R., and J.L. Boockholdt. 1987. A continuous constrained

optimization model for audit sampling. Auditing: A Journal of Practice
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
BDM Experiment
Hussein, M.E.A., V.B. Bavishi, and J.S. Gangolly. 1986. International

Archival
Similarities and differences in the auditors report. Auditing: A Journal of
Hansen, J.V., and W.F. Messier. 1986. A preliminary investigation of
EDP-XPERT. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1,
Fall):
109-123.
Other
Smith, D.B. 1986. Auditor subject to opinions, disclaimers, and auditor Archival
changes. Auditing: A Journal of Practice & Theory (Vol. 6 No. 1, Fall):
95-108.
Shpilberg, D., and L.E. Graham. 1986. Developing ExperTAX: An
expert System for corporate tax accrual and planning. Auditing: A
Archival
Meservy, R.S., A.D. Bailey, and P.E. Johnson. 1986. Internal control
evaluation: A computational model of the review process. Auditing: A
BDM Experiment
Kreutzfeldt, R.W., and W.A. Wallace. 1986. Error characteristics in audit

populations: Their profile and relationship to environmental factors.
Archival
Boritz, J.E., and D.S. Broca. 1986. Scheduling internal audit activities.
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
Wright, A. 1986. Performance evaluation of staff auditors: A behaviorally Other

anchored rating scale. Auditing: A Journal of Practice & Theory (Vol. 5
No. 2, Spring): 95-108.
Schroeder, M.S., I. Solomon, and D. Vickrey. 1986. Audit quality: The
perceptions of audit-committee chairpersons and audit partners.
Questionnaire
Survey
55
Bailey, C.D., and G. Ballard. 1986. Improving response rates to accounts

receivable confirmations: An experiment using four techniques.
Other
Srinidhi, B.N., and M.A. Vasarhelyi. 1986. Auditor judgment concerning

establishment of substantive tests based on internal control reliability.
BDM Experiment
Margheim, L., and K. Pany. 1986. Quality control, premature signoff,

and underreporting of time: Some empirical findings. Auditing: A
BDM Experiment
Davis, G.B., and R. Weber. 1986. The impact of advanced computer

systems on controls and audit procedures: A theory and an empirical test.
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
BDM Experiment
Holstrum, G.L., and T.J. Mock. 1985. Audit judgment and evidence
evaluation A synopsis of issues and research papers. Auditing: A
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
Blocher, E., and J.H. Bylinski. 1985. The influence of sample

characteristics in sample evaluation. Auditing: A Journal of Practice &
Theory
(Vol. 5 No. 1, Fall): 79-90.
BDM Experiment
Simon, D.T. 1985. The audit services market: Additional empirical

evidence. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall):
71-78.
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
Other
56
Levitan, A.S., and J.A. Knoblett. 1985. Indicators of exceptions to the

going concern assumption. Auditing: A Journal of Practice & Theory
(Vol. 5,
No. 1, Fall): 26-39.
Archival
Kaplan, S.E. 1985. An examination of the effects of environment and

explicit internal control evaluation on planned audit hours. Auditing: A
BDM Experiment
Jiambalvo, J., and N. Wilner. 1985. Auditor evaluation of contingent

claims. Auditing: A Journal of Practice & Theory (Vol. 5 No. 1, Fall): 111.
BDM Experiment
Tamura, H. 1985. Analysis of the Garstka-Ohlson bounds. Auditing: A

Other
Crosby, M.A. 1985. The development of Bayesian decision-theoretic

concepts in attribute sampling. Auditing: A Journal of Practice & Theory
(Vol. 4 No. 2, Spring): 118-132.
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
Tabor, R.H., and J.T. Willis. 1985. Empirical evidence on the changing
role of analytical review procedures. Auditing: A Journal of Practice &
Archival
Daroca, F.P., and W.W. Holder. 1985. The use of analytical procedures in
review and audit engagements. Auditing: A Journal of Practice &
Questionnaire
Survey
Pillsbury, C.M. 1985. Limited assurance engagements. Auditing: A

BDM Experiment
Knechel, W.R. 1985. A simulation model for evaluating accounting

system reliability. Auditing: A Journal of Practice & Theory (Vol. 4 No.
2, Spring): 38-62.
Other
Firth, M. 1985. An analysis of audit fees and their determinants in New

Zealand. Auditing: A Journal of Practice & Theory (Vol. 4 No. 2,
Spring): 23-37.
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
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 &
Other
Smith, G., and J.L. Krogstad. 1984. Impact of sources and authors on
Auditing: A Journal of Practice & Theory A citation analysis.
Other
Vasarhelyi, M.A. 1984. Automation and changes in the audit process.

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.
Other
Krogstad, J.L., R.T. Ettenson, and J. Shanteau. 1984. Context and

experience in auditors materiality judgments. Auditing: A Journal of
BDM Experiment
Sherman, H.D. 1984. Data envelopment analysis as a new managerial

audit methodology Test and evaluation. Auditing: A Journal of
Other
DeJong, D.V., and J.H. Smith. 1984. The determination of audit

responsibilities: An application of agency theory. Auditing: A Journal of
Other
Kaplan, S.E., and P.M.J. Reckers. 1984. An empirical examination of

auditors initial planning processes. Auditing: A Journal of Practice &
BDM Experiment
Vasarhelyi, M.A., A. Bailey, J.E. Camardese, S.M. Groomer, J.C. Lampe,

W.T. Lin, and W.D. Pugh. 1984. The usage of computers in auditing
teaching and research. Auditing: A Journal of Practice & Theory
(Vol. 3 No. 2, Spring): 98-103.
Other
Pany, K., and P.M.J. Reckers. 1984. Non-Audit services and auditor
independence A continuing problem. Auditing: A Journal of Practice
BDM Experiment
Jiambalvo, J., and W. Waller. 1984. Decomposition and assessments of

audit risk. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2,
Spring):
80-88.
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
Robertson, J.C. 1984. A defense of extant auditing theory. Auditing: A

Other
McConnell, D.K. 1984. Auditor changes and related disagreements.

Archival
Ferris, K.R., and K.L. Tennant. 1984. An investigation of the impact of

the qualitative nature of compliance errors on internal control
assessments. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2,
Spring): 31-43.
BDM Experiment
Mutchler, J.F. 1984. Auditors perceptions of the going-concern opinion

decision. Auditing: A Journal of Practice & Theory (Vol. 3 No. 2,
Spring): 17-30.
Questionnaire
Survey
Gobstein, M., and P.W. Craig. 1984. A risk analysis approach to auditing.
Archival
Finley, D.R. 1983. Normal form decision theory development of the

audit sampling model. Auditing: A Journal of Practice & Theory (Vol. 3
No. 1, Fall): 104-115.
Analytical
Buchman, T.A. 1983. The reliability of internal auditors working papers.

Questionnaire
Survey
Blocher, E., R.S. Esposito, and J.J. Willingham. 1983. Auditors

analytical review judgments for payroll expense. Auditing: A Journal of
Practice &Theory (Vol. 3 No. 1, Fall): 75-91.
BDM Experiment
Stephens, R.G. 1983. An investigation of the descriptiveness of the

general theory of evidence and auditing. Auditing: A Journal of Practice
Archival
Kissinger, J.N. 1983. Audit timing decisions: A normative model, a

practical heuristic, and some empirical evidence. Auditing: A Journal of
Other
Cushing, B.E., and J.K. Loebbecke. 1983. Analytical approaches to audit

risk: A survey and analysis. Auditing: A Journal of Practice & Theory
(Vol. 3 No. 1, Fall): 23-41.
Other
Keller, S.B., and L.F. Davidson. 1983. An assessment of individual

investor reaction to certain qualified audit opinions. Auditing: A Journal
Archival
59
Holder, W.W. 1983. Analytical review procedures in planning the audit:

An application study. Auditing: A Journal of Practice & Theory (Vol. 2
No. 2, Spring): 100-107.
BDM Experiment
Mock, T.J., and J.J. Willingham. 1983. An improved method of

documenting and evaluating a system of internal accounting controls.
Archival
Wallace, W.A. 1983. The acceptability of regression analysis as evidence

in a courtroom Implications for the auditor. Auditing: A Journal of
Archival
Kaplan, R.S. 1983. A financial planning model for an analytic review:

The case of a savings and loan association. Auditing: A Journal of
Archival
Johnson, D.A., K. Pany, and R. White. 1983. Audit reports and the loan
decision: Actions and perceptions. Auditing: A Journal of Practice &
BDM Experiment
Eichenseher, J.W., and D. Shields. 1983. The correlates of CPA-firm

change for publicly-held corporations. Auditing: A Journal of Practice &
Questionnaire
Survey
Kinney, W.R. 1983. A note on compounding probabilities in auditing.

Other
Elliott, R.K. 1983. Unique audit methods: Peat Marwick International.

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
Holstrum, G.L., and W.F. Messier. 1982. A review and integration of

empirical research on materiality. Auditing: A Journal of Practice &
Other
Mock, T.J., and A. Wright. 1982. Evaluating the effectiveness of audit

procedures. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1,
Fall): 33-44.
Other
Davis, R.R. 1982. An empirical evaluation of auditors subject-to

opinions. Auditing: A Journal of Practice & Theory (Vol. 2 No. 1, Fall):
13-32.
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
Lea, R.B. 1981. Recommendations of the commission on auditors

responsibilities An analysis of the professions responses. Auditing: A
Journal of Practice & Theory (Vol. 1 No. 1, Summer): 53-93.
Archival
Bailey, A.D., R.P. McAfee, and A.B. Whinston. 1981. An application of

complexity theory to the analysis of internal control systems. Auditing: A
Journal of Practice & Theory (Vol. 1 No. 1, Summer): 38-52.
Other
Reckers, P.M.J., and A.J. Stagliano. 1981. Non-Audit services and

perceived independence: Some new evidence. Auditing: A Journal of
Practice & Theory (Vol. 1 No. 1, Summer): 23-37.
Questionnaire
Survey
Ashton, R.H., and R.E. Hylas. 1981. Increasing confirmation response

rates. Auditing: A Journal of Practice & Theory (Vol. 1 No. 1, Summer):
12-22.
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
Behavioral Research in Accounting
Jenkins, J.G., D.R. Deis, J.C. Bedard, and M.B. Curtis. 2008. Accounting
Firm Culture and Governance: A Research Synthesis. Behavioral Research
in Accounting: 45-74.
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
Wright, W.F. 2007. Academic Instruction as a Determinant of Judgment

Performance. Behavioral Research in Accounting: 247-259.
BDM Experiment
Rose, J M. 2007. Attention to Evidence of Aggressive Financial Reporting

and Intentional Misstatement Judgments: Effects of Experience and Trust.
Behavioral Research in Accounting: 215-229.
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
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
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
Favere-Marchesi, M. 2006. Audit Review: The Impact of Discussion Timing

and Familiarity. Behavioral Research in Accounting: 53-64.
BDM Experiment
Lehmann, C.M., and C.S. Norman. 2006. The Effects of Experience on

Complex Problem Representation and Judgment In Auditing: An
Experimental Investigation. Behavioral Research in Accounting: 65-83.
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
BDM Experiment
Pasewark, W.R., and R.E. Viator. 2006. Sources of Work-Family Conflict in

the Accounting Profession. Behavioral Research in Accounting: 147-165.
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

Fuller, L.R., and S.E. Kaplan. 2004. A Note about the Effect of Auditor
Cognitive Style on Task Performance. Behavioral Research in Accounting:
131-143.
BDM Experiment
Abdolmohammadi, M.J., D.G. Searfoss, and J. Shanteau. 2004. An

Investigation of the Attributes of Top Industry Audit Specialists. Behavioral
Questionnaire
Survey
Dikolli, S.S., S.A. McCracken, and J.B. Walawski. 2004. Audit-Planning

Judgments and Client-Employee Compensation Contracts. Behavioral
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
Earley, C.E. 2003. A note on self-explanation as a training tool for novice

auditors: The effects of outcome feedback timing and level of reasoning on
performance. Behavioral Research in Accounting: 111-124.
BDM Experiment
Donnelly, D.P., J.J. Quirin, and D. O'Bryan. 2003. Auditor acceptance of

dysfunctional audit behavior: An explanatory model using auditors' personal
characteristics. Behavioral Research in Accounting: 87-120.
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
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
O'Donnell, Ed. 2002. Evidence of an association between error-specific

experience and auditor performance during analytical procedures.
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
Bierstaker, J.L., and S. Wright. 2001. A research note concerning practical

problem-solving ability as a predictor of performance in auditing tasks
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
Kaplan, S.E., A.K. Keinath, and J.C. Walo. 2001 An examination of
perceived barriers to mentoring in public accounting. Behavioral Research
Questionnaire
Survey
Peterson, B.K., and B.Wong-On-Wing. 2000. An examination of the positive

test strategy in auditors' hypothesis testing. Behavioral Research in
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
Questionnaire
Survey
Abdolmohammadi, M.J. 1999. A Comprehensive Taxonomy of Audit Task

Structure, Professional Rank and Decision Aids for Behavioral Research.
Questionnaire
Survey
Tucker, R.R., and E.M. Matsumura. 1998. Going Concern Judgments: An

Economic Perspective. Behavioral Research in Accounting: 179-217.
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
Johnson, E.N., S.E. Kaplan, and P.M.J. Reckers. 1998. An Examination of

Potential Gender-Based Differences in Audit Managers Performance
Evaluation Judgements. Behavioral Research in Accounting: 47-75.
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.
Other
Wright, S., and A.M. Wright. 1997. The Effect of Industry Experience on
Hypothesis Generation and Audit Planning Decisions. Behavioral Research
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.
BDM Experiment
Mock, T.J., A.M. Wright, M.T. Washington, and G. Krishnamoorthy, 1997.

Auditors Uncertainty Representations and Evidence Aggregation.
BDM Experiment
Hermanson, H.M. 1997. The Effects of Audit Structure and Experience on

Auditors Decisions to Isolate Errors. Behavioral Research in Accounting
BDM Experiment
Becker, D.A. 1997. The Effects of Choice on Auditors' Intrinsic Motivation

and Performance. Behavioral Research in Accounting: 1-19.
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
Windsor, C.A., and N.M. Ashkanasy. 1996. Auditor Independence Decision

Making: The Role of Organizational Culture Perceptions. Behavioral
Questionnaire
Survey
Trotman. K.T., and A. Wright. 1996. Recency Effects: Task Complexity,

Decision Mode, and Task-Specific Experience. Behavioral Research in
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
Schatzberg, J.W., G. R. Sevcik and B.P. Shapiro 1996. Exploratory

Experimental Evidence on Independence Impairment Conditions: Aggregate
and Individual Results. Behavioral Research in Accounting (Supplement):
173-195.
Experimental
Economics
Mills, T.Y. 1996. The Effect of Cognitive Style on External Auditors'

Reliance Decisions on Internal Audit Functions. Behavioral Research in
Accounting: 49-73.
BDM Experiment
Koonce, L., and F. Phillips. 1996. Auditors Comprehension and Evaluation

of Client-Suggested Causes in (Analytical) Procedures. Behavioral Research
in Accounting: 32.
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
Questionnaire
Survey
Church, B.K., and A. Schneider. 1995. Internal Auditors' Memory for

Financial Statement Errors. Behavioral Research in Accounting: 17-36.
BDM Experiment
Mladenovic, R., and R. Simnett. 1994. Examination of Contextual Effects

and Changes in Task Predictability on Auditor Calibration. Behavioral
BDM Experiment

King, J., R. Welker, and G. Keller. 1994. The Effects of Independence
Allegation on Peer Review Evaluation of Audit Procedures. Behavioral
BDM Experiment
Klersey, G.F. 1994. Identification of Auditors Propositions Related to

Assessments of Management Estimates. Behavioral Research in
Accounting: 43.
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
Ho, J.L. 1994. The Effect of Experience on Consensus of Going-Concern

Judgements. Behavioral Research in Accounting: 160.
BDM Experiment
DeZoort F.T., and A.T. Lord. 1994. An Investigation of Obedience Pressure

Effects on Auditors Judgements. Behavioral Research in Accounting
(Supplement): 1-30.
BDM Experiment
Cohen, J., L. Pant, and D. Sharp. 1994. Behavioral Determinants of Auditor

Aggressiveness in Client Relations. Behavioral Research in Accounting:
121-127.
BDM Experiment
Campbell, A. 1994. Measuring Auditors' Reliance on Internal Auditors: A

Test of Prior Scales and a New Proposal. Behavioral Research in
Questionnaire
Survey
Bedard, J.C., and A.M. Wright. 1994. The Functionality of Decision

Heuristics: Reliance on Prior Audit Adjustments in Evidential Planning.
BDM Experiment
Anderson, B.H., and M. Maletta. 1994. Auditor Attendance to Negative and

Positive Information: The Effect of Experience-Related Differences.
BDM Experiment
Ho, J. L. and R. G. May. 1993. Auditors' Causal Probability Judgments In

BDM Experiment
Analytical Procedures For Auditing. Behavioral Research in Accounting: 78101.
Kaplan, S. E. and Philip M. J. Reckers. 1993. An Examination of the Effects
of Accountability Tactics on Performance Evaluation Judgments in Public
Accounting. Behavioral Research in Accounting: 101-123.
BDM Experiment
Reckers, P. M. J. and J. J. Schultz, Jr. 1993. The Effects of Fraud Signals,

Evidence Order, and Group-Assisted Counsel on Independent Auditor
Judgment. Behavioral Research in Accounting: 124-144.
BDM Experiment
Shaub, M. K., Finn, D. W. and P. Munter. 1993. The Effects of Auditors'

Ethical Orientation on Commitment and Ethical Sensitivity. Behavioral
Questionnaire
Survey
Bamber, E.M. 1993. Opportunities in Behavioral Accounting Research.

Other
Abdolmohammadi, M. J. and A. Wright. 1992. A Multi-Attribute

Investigation of Elicitation Techniques in Tests of Account Balances.
BDM Experiment
Marxen, D. E. 1992. Using an Unfolding Technique to Determine the

Lowballing Tendency of Auditors. Behavioral Research in Accounting:
113-126.
Other
Pincus, K. 1991. Audit Judgment Confidence. Behavioral Research in

Accounting: 39-65.
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
Rebele, J. E. and R. E. Michaels. 1990. Independent Auditors' Role Stress:

Antecedent, Outcome, and Moderating Variables. Behavioral Research in
Questionnaire
Survey
Birnberg, J. G. and J. F. Shields. 1989. Three Decades of Behavioral

Accounting Research: A Search For Order. Behavioral Research in
Accounting: 23-74.
Other
Contemporary Accounting Research

Tan, S.K. and H-T Tan. 2008. Effects of Exposure to Subsequently
Invalidated Evidence on Judgments of Audit Workpaper Preparers and
Reviewers. Contemporary Accounting Research (Fall): 921-946.
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
Menon, K. and D. D. Williams. 2008. Management Turnover Following

Auditor Resignations. Contemporary Accounting Research (Summer):
567-604.
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
Francis, J. R. and D. Wang. 2008. The Joint Effect of Investor Protection

and Big 4 Audits on Earnings Quality Around the World. Contemporary
Accounting Research (Spring): 109-147.
Glover, S. M., D. F. Prawitt, and D. A. Wood. 2008. Internal Audit
Sourcing Arrangement and the External Auditors Reliance Decision.
Contemporary Accounting Research (Spring): 193-213.
C. E. Hogan and M. S. Wilkins. 2008. Evidence on the Audit Risk Model:
Do Auditors Increase Audit Fees in the Presence of Internal Control
Deficiencies? Contemporary Accounting Research (Spring): 219-242.
Peecher, M. E. and M. D. Piercey. 2008. Judging Audit Quality in Light of
Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome
Bias. Contemporary Accounting Research (Spring): 243-274.
Ng, T. B-P. and H-T. Tan. 2007. Effects of Qualitative Factor Salience,
Expressed Client Concern, and Qualitative Materiality Thresholds on
Auditors Audit Adjustment Decisions. Contemporary Accounting
Research (Winter): 1171-1192.
Chen, K. Y. and J. Zhou. 2007. Audit Committee, Board Characteristics,
and Auditor Switch Decisions by Andersens Clients. Contemporary
Accounting Research (Winter): 1085-1117.
Brazel, J. F. and C. P Agoglia. 2007. An Examination of Auditor Planning
Judgments in a Complex Accounting Information System Environment.
Contemporary Accounting Research (Winter): 1059-1083.
Fortin, S. and J. A. Pittman. 2007. The Role of Auditor Choice in Debt
Pricing in Private Firms. Contemporary Accounting Research (Fall): 859-
BDM Experiment
Archival
BDM Experiment
BDM Experiment
Archival
BDM Experiment
Archival
1014.
BDM Experiment
Moreno, K. K., S. Bhattacharjee, and D. Brandon. 2007. The Effectiveness

of Alternative Training Techniques on Analytical Procedures Performance.
Contemporary Accounting Research (Fall): 983-1014.
BDM Experiment
Joe, J. R. and S. D. Vandervelde. 2007. Do Auditor Provided Non-audit

Services Improve Audit Effectiveness? Contemporary Accounting
Research (Summer): 467-487.
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
Srinidhi, B. N. and F. A. Gul. 2007. The Differential Effects of Auditors

Non-audit and Audit Fees on Accrual Quality. Contemporary Accounting
Analytical
Zhang, P. 2007. The Impact of the Publics Expectations of Auditors on

Audit Quality and Auditing Standards Compliance. Contemporary
Archival
Choi, J-H. and T. J. Wong. 2007. Auditors Governance Functions and

Legal Environments: An International Investigation. Contemporary
BDM Experiment
Ganguly, A. R., J. Herbold, and M.E. Peecher. 2007. Assurer Reputation

for Competence in a Multiservice Context. Contemporary Accounting
Research (Spring): 133-170
Archival
Lennox, C. S. and C. W. Park. 2007. Audit Firm Appointments, Audit Firm

Alumni, and Audit Committee Independence. Contemporary Accounting
Research (Spring): 235-258
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
Other
OReilly, D.M., R.A. Leitch, and B. Tuttle. 2006. An Experimental Test of

the Interaction of the Insurance and Information-Signaling Hypotheses in
Auditing. Contemporary Accounting Research (Winter): 267-289.
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
Vafeas, N. 2005. Audit Committees, Boards, and the Quality of Reported

Earnings. Contemporary Accounting Research (Winter): 1093-1122.
Archival
Barton, Jan. 2005. Who Cares about Auditor Reputation? Contemporary

Accounting Research (Fall): 549-586.
Archival
Choy, A.K., and R.R. King. 2005. An Experimental Investigation of

Approaches to Audit Decision Making: An Evaluation Using SystemsMediated Mental Models. Contemporary Accounting Research (Summer):
311-350.
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
Godfrey, J.M., and J. Hamilton. 2005. The Impact of R&D Intensity on

Demand for Specialist Auditor Services. Contemporary Accounting
Research (Spring): 55-92.
Archival
Krishnan, G.V. 2005. Did Houston Clients of Arthur Andersen Recognize

Publicly Available Bad News in a Timely Fashion? Contemporary
Archival
Labelle, R. 2005. Discussion of "Did Houston Clients of Arthur Andersen

Recognize Publicly Available Bad News in a Timely Fashion?"
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
DeFond, M.L. 2004. Discussion of "The Riskiness of Large Audit Firm

Client Portfolios and Changes in Audit Liability Regimes: Evidence from
Other
the U.S. Audit Market." Contemporary Accounting Research (Winter): 787794.

Ferguson, M.J., G.S. Seow, and D. Young. 2004. Nonaudit Services and
Earnings Management: UK Evidence. Contemporary Accounting Research
(Winter): 813-841.
Archival
Bandyopadhyay, S.P., and J.L. Kao. 2004. Market Structure and Audit Fees:
A Local Analysis. Contemporary Accounting Research (Fall): 529-561.
Archival
Wilks, T.J., and M.F. Zimbelman. 2004. Decomposition of Fraud-Risk

Assessments and Auditors' Sensitivity to Fraud Cues. Contemporary
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
BDM Experiment
Johnstone, K.M., J.C. Bedard, and M.L. Ettredge. 2004. The Effects of
Competitive Bidding on Engagement Planning and Pricing. Contemporary
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
Bloomfield, R.J. 2004. Discussion of "Examining the Role of Auditor

Quality and Retained Ownership in IPO Markets: Experimemtal Evidence".
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
Patterson, E, and J. Noel. 2003. Audit Strategies and Multiple Fraud

Opportunities of Misreporting and Defalcation. Contemporary Accounting
Analytical
Abbott, L.J., S. Parker, G.F. Peters, and K. Raghunandan. 2003. An

Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit
Committees. Contemporary Accounting Research (Summer): 215-234.
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
Archival
Dopuch, N., M. Gupta, D.A. Simunic, and M.T. Stein. 2003. Production
Archival
Efficiency and the Pricing of Audit Services. Contemporary Accounting

Dopuch, N., R.R. King, and R. Schwartz. 2003. Independence in Appearance Experimental
and in Fact: An Experimental Investigation. Contemporary Accounting
Economics
Zhang, P. 2003. Discussion of "Independence in Appearance and in Fact: An
Experimental Investigation". Contemporary Accounting Research (Spring):
115-119.
Other
Cohen, J., K.G. Moorthy, and A.M. Wright. 2002. Corporate Governance
and the Audit Process. Contemporary Accounting Research (Winter): 573594.
Questionnaire
Survey
Earley, C.E. 2002. The Differential Use of Information by Experienced and

Novice Auditors in the Performance of Ill-Structured Audit Task.
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
Gibbins, M., and K.T. Trotman. 2002. Audit Review: Managers'

Interpersonal Expectations and Conduct of the Review. Contemporary
Questionnaire
Survey
Peecher, M.E. 2002. A Discussion of "Audit Review: Managers'

Interpersonal Expectations and Conduct of the Review". Contemporary
Other
Hackenbrack, K.E., and C.E. Hogan. 2002. Market Response to Earnings

Surprises Conditional on Reasons for an Auditor Change. Contemporary
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.
Archival
Willenborg, M. 2002. Discussion of 'Brand Name Audit Pricing, Industry

Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers'.
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
Tan, H.-T., and J. Yip-Ow. 2001. Are Reviewers' Judgements Influenced by

Memo Structure and Conclusions Documented in Audit Workpapers?
BDM Experiment
Kadous, K. 2001. Improving Juror's Evaluations of Auditors in Negligence

Cases. Contemporary Accounting Research (Fall): 425-444.
BDM Experiment
Emby, Craig. 2001. Discussion of 'Improving Jurors' Evaluations of Auditors Other

in Negligence Cases.' Contemporary Accounting Research (Fall): 445-449.
Yu, H.-C.. 2001. Experimental Evidence of the Impact of Increasing
Auditors' Legal Liability of Firms' New Investments. Contemporary
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
Gendron, Yves. 2001. The Difficult Client-Acceptance Decision in Canadian

Audit Firms: A Field of Investigation. Contemporary Accounting Research
(Summer): 283-310.
Other
Thorne, L., and J. Hartwick. 2001. The Directional Effects of Discussion on

Auditors' Moral Reasoning. Contemporary Accounting Research (Summer):
337-361.
BDM Experiment
Bandyopadhyay, S.P., and J.L. Kao. 2001. Competition and Big 6 Brand
Name Reputation: Evidence from the Ontario Municipal Audit Market.
Archival
Thornton, D.B. 2001. Discussion of "Competition and Big 6 Brand Name

Reputation: Evidence from the Ontario Municipal Audit Market"
Other
Braun, K.W. 2001. The Disposition of Audit-Detected Misstatements: An

Examination of Risk and Reward Factors and Aggregation Effects.
BDM Experiment
Phillips, F. 2001. Discussion of "The Disposition of Audit-Detected

Misstatements: An Examination of Risk and Reward Factors and
Aggregation Effects" Contemporary Accounting Research (Spring): 101106.
Other
Asare, S.K., A.M. Wright, and G.M. Trompeter. 2000. The Effect of
Accountability and Time Budgets on Auditors' Testing Strategies.
BDM Experiment
Clarkson, P.M. 2000. Auditor Quality and the Accuracy of Management

Earnings Forecasts. Contemporary Accounting Research (Winter): 595-622.
Archival
Taylor, M.H. 2000. The Effects of Industry Specialization on Auditors'

Inherent Risk Assessments and Confidence Judgements. Contemporary
Accounting Research (Winter): 693-712.
BDM Experiment
Gibbins, Michael. 2000. Discussion of 'The Effects of Industry

Specialization on Auditors' Inherent Risk Assessments and Confidence
Judgements.' Contemporary Accounting Research (Winter): 713-715.
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
Zhang, P. 1999. A Bargaining Model of Auditor Reporting. Contemporary

Analytical
King, R.R., and R. Schwartz. 1999. Legal Penalties and Audit Quality: An
Experimental Investigation. Contemporary Accounting Research (Winter):
685-711.
Experimental
Economics
Harding, N., and K.T. Trotman. 1999. Hierarchical Differences in Audit

Workpaper Review Performance. Contemporary Accounting Research
(Winter): 671-685.
BDM Experiment
Francis, J.R., and J. Krishnan. 1999. Accounting Accruals and Auditor

Reporting Conservatism. Contemporary Accounting Research (Spring):
135-166.
Archival
Chan, D.K. 1999. "Low-Balling" and Efficiency in a Two-Period

Specialization Model of Auditing Competition. Contemporary Accounting
Analytical
Behn, B.K., J.V. Carcello, D.R. Hermanson and R.H. Hermanson. 1999.
Client Satisfaction and Big 6 Audit Fees. Contemporary Accounting
Questionnaire
Survey
McConomy, B.J. 1998. Bias and Accuracy of Management Earnings

Forecasts: An Evaluation of the Impact of Auditing. Contemporary
Archival
Cohen, J.R., and G.M. Trompeter. 1998. An Examination of Factors

Affecting Audit Practice Development. Contemporary Accounting Research
(Winter): 481-504.
BDM Experiment
Chan, D.K., and S. Pae. 1998. An Analysis of the Economic Consequences

of the Proportionate Liability Rule. Contemporary Accounting Research
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
Becker, C.L., M.L. Defond, J. Jiambalvo, and K.R. Subramanyam. 1998.

The Effect of Audit Quality on Earnings Management. Contemporary
Archival
Hansen, S.C., and J.S. Watts. 1997. Two Models of the Auditor-Client
Interaction: Tests with United Kingdom Data. Contemporary Accounting
Archival
Hackenbrack, K., and W.B. Knechel. 1997. Resource Allocation Decisions

in Audit Engagements. Contemporary Accounting Research (Fall): 481-499.
Archival
Firth, M. 1997. The Provision of Nonaudit Services by Accounting Firms to

their Audit Clients. Contemporary Accounting Research (Summer): 1-21.
Archival
Emby, C., and D. Finley. 1997. Debiasing Framing Effects in Auditors

Internal Control Judgements and Testing Decisions. Contemporary
BDM Experiment
Bernardi, R.A., and D.F. Arnold, Sr. 1997. An Examination of Moral

Development within Public Accounting by Gender, Staff Level, and Firm.
Questionnaire
Survey
Bamber, E.M., and R.J. Ramsay. 1997. An Investigation of the Effects of

Specialization in Audit Workpaper Review. Contemporary Accounting
BDM Experiment
Thoman, L. 1996. Legal Damages and Auditor Efforts. Contemporary

Analytical
Schwartz, K.B., and B.S. Soo. 1996. The Association Between Auditor
Changes and Reporting Lags. Contemporary Accounting Research (Spring):
353-370.
Archival
Hirst, D.E., and L. Koonce. 1996. Audit Analytical Procedures: A Field

Investigation. Contemporary Accounting Research (Fall): 457-486.
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
Amer, T., K. Hackenbrack, and M. Nelson. 1995. Context-Dependence of

Auditors Interpretations of the SFAS No. 5 Probability Expressions.
BDM Experiment
Hirst, D.E. 1994. Auditor sensitivity to earnings management.
BDM Experiment
Contemporary Accounting Research (Fall): 405-422

Schatzberg, J.W, and G.R. Sevcik. 1994. A multiperiod model and
experimental evidence of independence and "lowballing". Contemporary
Accounting Research (Summer): 137-175
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
Finley, D.R. 1994. Game theoretic analysis of discovery sampling for

internal fraud control auditing. Contemporary Accounting Research
(Summer): 91-114
Analytical
Hopwood, W., J.C. McKeown, and J.F. Mutchler. 1994. A Reexamination of

Auditor versus Model Accuracy within the Context of the Going-Concern
Opinion Decision. Contemporary Accounting Research (Spring): 409-431.
Archival
Church, B.K., and A. Schneider. 1993. Auditors' Generation of Diagnostic

Hypotheses in Response to a Superior's Suggestion: Interference Effects.
BDM Experiment
Raghunandan, K. 1993. Predictive Ability of Audit Qualifications for Loss

Contingencies. Contemporary Accounting Research (Spring): 612-634.
Archival
Maletta, M.J. 1993. An Examination of Auditros' Decisions to Use Internal

Auditors as Assistants: The Effect of Inherent Risk. Contemporary
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
Archival
Ponemon, L.A. 1992. Auditor Underreporting of Time and Moral

Reasoning: An Experimental-Lab Study. Contemporary Accounting
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
Bedard, J.C., B.R. Gopi, and B. Vijayalakshmi. 1991. A Multiple Criteria

Model for Audit Planning Decisions. Contemporary Accounting Research
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
Bonner, S. 1991. Is Experience Necessary in Cue Measurement? The Case

of Auditing Tasks. Contemporary Accounting Research (Fall): 253-269.
BDM Experiment
Bdard, J.C. 1991. Expertise and its Relation to Audit Decision Quality.
BDM Experiment
Raghunandan, K., R.A. Grimlund, and A. Schepanski. 1991. Auditor

Evaluation of Loss Contingencies. Contemporary Accounting Research
(Spring): 549-569.
BDM Experiment
Abdolmohammadi, M.J. 1991. Factors Affecting Auditors' Perceptions of

Applicable Decision Aids for Various Audit Tasks. Contemporary
BDM Experiment
Church, B.K. 1991. An Examination of the Effect that Commitment to a

Hypothesis has on Auditors' Evaluations of Confirming and Disconfirming
Evidence. Contemporary Accounting Research (Spring): 513-534.
BDM Experiment
Wallace, W.A., and R.W. Kreutzfeldt. 1991. Distinctive Characteristics of

Entities with an Internal Audit Department and the Association of the
Quality of Such Departments with Errors. Contemporary Accounting
Archival
Jennings, M.M., D.C. Kneer, and P.M.J. Reckers. 1991. Selected Auditor
Communications and Perceptions of Legal Liability. Contemporary
BDM Experiment
Cushing, B.E. 1990. Discussion of "Auditor Independence Judgments: A

Cognitive-Developmental Model and Experimental Evidence."
Other
Ponemon, L.A., and D.R.L. Gabhart. 1990. Auditor Independence

Judgments: A Cognitive-Developmental Model and Experimental Evidence.
BDM Experiment
Feltham, G.A. 1990. Discussion of "An Equilibrium Analysis of Optimal

Audit Contracts." Contemporary Accounting Research (Fall): 56-60.
Other
Melumad, N., and L. Thoman. 1990. An Equilibrium Analysis of Optimal

Audit Contracts. Contemporary Accounting Research (Fall): 22-55.
Analytical
Matsumura, E.M., K-W. Tsui, and W-K. Wong. 1990. An Extended

Multinomial-Dirichlet Model for Error Bounds for Dollar-Unit Sampling.
Analytical
Grimlund, R.A. 1990. Combined Monetary Unit Sampling from Several

Analytical
Independent Populations: Sample Size Planning and Sample Evaluation with
the Moment Method. Contemporary Accounting Research (Spring):

446-484.
Bonett, D.G., and R.D. Clute. 1990. Audit Sampling with Nonsampling
Errors of the First Type. Contemporary Accounting Research (Spring):
432-445.
Analytical
Gaa, J.C. 1990. Discussion of "A Theory of Evidence Based on Audit

Assertions." Contemporary Accounting Research (Spring): 427-431.
Other
Smieliauskas, W., and L. Smith. 1990 A Theory of Evidence Based on Audit

Assertions. Contemporary Accounting Research (Spring): 407-426.
Other
Knechel, W.R., and W.F. Messier, Jr. 1990. Sequential Auditor Decision
Making: Information Search and Evidence Evaluation. Contemporary
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
Solomon, I. 1990. Discussion of "The Jointness of Audit Fees and Demand

for MAS: A Self-Selection Analysis." Contemporary Accounting Research
(Spring): 323-328.
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
Tomassini, L.A. 1990. The Continuing Evolution of Auditing Science:

Megatrends and Research Opportunities for the 1990s. Contemporary
Other
Bachar, J. 1989. Auditing Quality, Signaling, and Underwriting Contracts.

Analytical
Wilson, A.C., and D. Hudson. 1989. An Empirical Study of Regression

Analysis as an Analytical Procedure. Contemporary Accounting Research
(Fall): 196-215.
Archival
Simunic, D.A. 1989. Discussion of "Specialized Knowledge and its

Communication in Auditing." Contemporary Accounting Research (Fall):
119-124.
Other
Leslie, D.A. 1989. Discussion of "Specialized Knowledge and its

Communication in Auditing." Contemporary Accounting Research (Fall):
110-118.
Other
Danos, P., J.W. Eichenseher, and D.L. Holt. 1989. Specialized Knowledge
Questionnaire
and its Communication in Auditing. Contemporary Accounting Research

(Fall): 91-109.
Survey
Amershi, A.H., and P. Cheng. 1989. On the Demand for Historical Events
Recording and Maintenance of Audit Trails. Contemporary Accounting
Analytical
Zind, R.G., and D. Zghal. 1989. Some Characteristics of the Canadian

Audit Industry. Contemporary Accounting Research (Fall): 26-47.
Archival
Moore, G., and W.R. Scott. 1989. Auditors' Legal Liability, Collusion with
Management, and Investors' Loss. Contemporary Accounting Research
(Spring): 754-774.
Analytical
Smieliauskas, W. 1989. A Note on Bayesian Risk Models of Audit Practice.

Analytical
Finley, D.R. 1989. Decision Theory Analysis of Audit Discovery Sampling.

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
Shields, M.D., I. Solomon, and W.S. Waller. 1988. Auditors' Usage of

Unaudited Book Values When Making Presampling Audit Value Estimates.
Experimental
Economics
Kinney, W.R. Jr. 1988. Attestation Research Opportunities: 1987.

Other
Gibbins, M. 1988. Discussion of "An Experimental Study of the Effects of

Elicitation Methods on Review of Preliminary Audit Strategy by External
Auditors." Contemporary Accounting Research (Spring): 412-415.
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
Penno, M. 1988. Discussion of "Economic Effects of a Mandated Audit in a

Contingent-Claims Production Economy." Contemporary Accounting
Other
Scott, W.R. 1988. Economic Effects of a Mandated Audit in a ContingentClaims Production Economy. Contemporary Accounting Research (Spring):
354-388.
Analytical
Messier, W.F. Jr., and A. Schneider. 1988. A Hierarchical Approach to the
BDM Experiment
External Auditor's Evaluation of the Internal Auditing Function.

Menzefricke, U., and W. Smieliauskas. 1988. On Sample Size Allocation in
Auditing. Contemporary Accounting Research (Spring): 314-336.
Analytical
Emby, C., and M. Gibbins. 1988. Good Judgment in Public Accounting:

Questionnaire
Quality and Justification. Contemporary Accounting Research (Spring): 287- Survey
313.
Trader, R.L., and H.F. Huss. 1987. An Investigation of the Possible Effects
of Nonsampling Error on Inference in Auditing: A Bayesian Analysis.
Analytical
Wiggins, C.E. Jr., and L.M. Smith. 1987. A Generalized Audit Simulation
Tool for Evaluating the Reliability of Internal Controls. Contemporary
Analytical
Menon, K., and K.B. Schwartz. 1987. An Empirical Investigation of Audit

Qualification Decisions in the Presence of Going Concern Uncertainties.
Archival
Balachandran, B.V., and N.J. Nagarajan. 1987. Imperfect Information,

Insurance, and Auditors' Legal Liability. Contemporary Accounting
Analytical
Abdolmohammadi, M.J., and P.D. Berger. 1986. A Test on the Accuracy of

Probability Assessment Techniques in Auditing. Contemporary Accounting
Experimental
Economics
Dunmore, P.V. 1986. On the Comparison of Dollar-Unit and Stratified

Mean-Per-Unit Estimators. Contemporary Accounting Research (Fall):
125-148.
Analytical
Smieliauskas, W. 1986. Control of Sampling Risks in Auditing.

Analytical
Amershi, A.H. 1986. Discussion of "A Model of Standard Setting in

Auditing." Contemporary Accounting Research (Fall): 93-101.
Other
Blazenko, G.W., and W.R. Scott. A Model of Standard Setting in Auditing.

Analytical
Balachandran, B.V. 1986. Discussion of "An Analysis of the Auditor's

Uncertainty about Probabilities." Contemporary Accounting Research
(Spring): 283-287.
Other
Larsson, S., and G.R. Chesley. 1986. An Analysis of the Auditor's

Uncertainty about Probabilities. Contemporary Accounting Research
(Spring): 259-282.
Analytical
Gaa, J.C., and C.H. Smith. 1985. Auditors and Deceptive Financial
Other
Statements: Assigning Responsibility and Blame. Contemporary Accounting

Boritz, J.E. 1985. Information Presentation Structures on Audit Planning and
Review Judgments. Contemporary Accounting Research (Spring): 193-218.
BDM Experiment
Journal of Accounting & Economics

Wang, Q., T.J. Wong, and L. Xia. 2008. State ownership, the institutional
environment, and auditor choice: Evidence from China. Journal of
Accounting & Economics (September): 112-134.
Archival
Caramanis, C. and C. Lennox. 2008. Audit effort and earnings management.

Journal of Accounting & Economics (March): 116-138.
Archival
Ashbaugh-Skaife, H., D. W. Collins, and W.R. Kinney Jr. 2007. The

discovery and reporting of internal control deficiencies prior to SOXmandated audits. Journal of Accounting & Economics (September): 166192.
Archival
Archival
Ogneva, M. and K. R. Subramanyam. 2007. Does the stock market
underreact to going concern opinions? Evidence from the U.S. and Australia.
Journal of Accounting & Economics (July): 439-452.
Gaver, J. J. and J. S. Patterson. 2007. The influence of large clients on
office-level auditor oversight: Evidence from the property-casualty
insurance industry. Journal of Accounting & Economics (July): 299-320.
Archival
Hilary, G., and C. Lennox. 2005. The credibility of self-regulation: Evidence

from the accounting profession's peer review program. Journal of
Accounting & Economics (December): 211-229.
Archival
Louis, H. 2005. Acquirers abnormal returns and the non-Big 4 auditor

clientele effect. Journal of Accounting & Economics (December): 75-99.
Archival
Lennox, C. 2005. Audit quality and executive officers affiliations with CPA
firms. Journal of Accounting & Economics (June): 201-231.
Archival
Taffler, R.J., J. Lu, and A. Kausar. 2004 In denial? Stock market

underreaction to going-concern audit report disclosures. Journal of
Archival
Butler, M., A.J. Leone, and M. Willenborg. 2004. An empirical analysis of

auditor reporting and its association with abnormal accruals. Journal of
Accounting & Economics (June): 139-165.
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
Palmrose, Z.-V., V.J. Richardson, and S. Scholz. 2004. Determinants of

market reactions to restatement announcements. Journal of Accounting &
Economics (February): 59-89.
Archival
Banker, R.D., H. Chang, and R. Cunningham. 2003. The public accounting

industry production function. Journal of Accounting & Economics (June):
255-281.
Archival
Klein, A. 2002. Audit committee, board of director characteristics, and

earnings management. Journal of Accounting & Economics (August): 375400.
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
E. Bartov, F.A. Gul, and J.S.L. Tsui. 2000. Discretionary-accruals models

and audit qualifications. Journal of Accounting & Economics (December):
421-452.
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
Archival
Willenborg, M., J.C. James, and C. McKeown. 2000. Going-concern initial

public offerings. Journal of Accounting & Economics (December): 279-313.
Archival
Lennox, C. 2000. Do companies successfully engage in opinion-shopping?

Evidence from the UK. Journal of Accounting & Economics (June): 321337.
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
Archival
Lee, C.J., C. Liu, and T. Wang. 1999. The 150-Hour Rule. Journal of
Accounting & Economics (April): 203-228.
Analytical
Doogar, R., and R.F. Easley. 1998. Concentration without Differentiation: A

New Look at the Determinants of Audit Market Concentration. Journal of
Accounting & Economics (June): 235-254.
Analytical
DeFond, M.L., and K.R. Subramanyam. 1998. Auditor Changes and

Discretionary Accruals. Journal of Accounting & Economics (February):
35-67.
Archival
Dopuch, N., D.E. Ingberman, and R.R. King. 1997. An Experimental

Experimental
Investigation of Multi-defendant Bargaining in Joint and Several and
Economics
Proportionate Liability Regimes. Journal of Accounting & Economics (July):
189-221.
Frost, C.A. 1997. Disclosure Policy Choice of UK Firms Receiving
Modified Audit Reports. Journal of Accounting & Economics (July):
163-187.
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
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
Dye, R.A. 1991. Informationally Motivated Auditor Replacement. Journal

of Accounting & Economics (December): 347-374.
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
Dodd, P., N. Dopuch, R. Holthausen, and R. Leftwich. 1984. Qualified Audit

Opinions and Stock Prices: Information Content, Announcement Dates, and
Concurrent Disclosures. Journal of Accounting & Economics (April): 3-38.
Archival
Baber, W.R. 1983. Toward Understanding The Role of Auditing In The

Public Sector. Journal of Accounting & Economics (December): 213-227.
Archival
DeAngelo, L.E. 1982. Mandated Successful Efforts and Auditor Choice.

Journal of Accounting & Economics (December): 171-203.
Archival
DeAngelo, L.E. 1981. Auditor Size and Audit Quality. Journal of

Archival
DeAngelo, L.E. 1981. Auditor Independence, 'Low Balling', and Disclosure

Regulation. Journal of Accounting & Economics (August): 113-127.
Analytical
Journal of Accounting and Public Policy
O. Hope, T. Kang, W. Thomas and Y. K. Yoo. 2008. Culture and auditor

choice: A test of the secrecy hypothesis Journal of Accounting and Public
Policy (September-October): 357-373.
Archival
Vermeer, T. 2008. Market for former Andersen clients: Evidence from

government and non-profit sectors. Journal of Accounting and Public Policy
(September-October): 394-408.
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
Kaplan, S. E. and E. G Mauldin. 2008. Auditor rotation and the appearance

of independence: Evidence from non-professional investors. Journal of
Accounting and Public Policy (March-April): 177- 192.
BDM Experiment
Arnold Schneider, Bryan K. Church. 2008. The effect of auditors internal

control opinions on loan decisions. Journal of Accounting and Public Policy
(January-February): 19-37.
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
Lowensohn, S., L. E Johnson, R. J. Elder, S. P. Davies. 2007. Auditor

specialization, perceived audit quality, and audit fees in the local
government audit market. Journal of Accounting and Public Policy
(November-December): 705-732.
Archival
Zhou, H. 2007. Auditing standards, increased accounting disclosure, and

information asymmetry: Evidence from an emerging market. Journal of
Accounting and Public Policy (September-October): 584-620.
Archival
Pathak, J., S. Nkurunziza, and S. E. Ahmed. 2007. General theory of cost

minimization strategies of continuous audit of databases. Journal of
Accounting and Public Policy (September-October): 621-633.
Analytical
l Firth, M., P. M Y Fung and O. M Rui. 2007. Ownership, two-tier board

structure, and the informativeness of earnings--Evidence from China.
Journal of Accounting and Public Policy (July-August): 463-496.
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
Stanley, J. D. and F T. DeZoort. 2007. Audit firm tenure and financial

restatements: An analysis of industry specialization and fee effects. Journal
of Accounting and Public Policy (March-April):131-159.
Archival
Hunt, A. K. and A. Lulseged. 2007. Client importance and non-Big 5

auditors' reporting decisions. Journal of Accounting and Public Policy
(March-April): 212-248.
Archival
Lam, K. C. K.,and Y. M. Mensah. 2006. Auditors decision-making under

going-concern uncertainties in low litigation-risk environments: Evidence
from Hong Kong. Journal of Accounting and Public Policy (NovemberDecember): 706-739.
Archival
M. A. Geiger, K. Raghunandan, D. V. Rama. 2006. Auditor decision-making Archival

in different litigation environments: The Private Securities Litigation Reform
Act, audit reports and audit firm size. Journal of Accounting and Public
Policy (May-June): 332-353.
D. S. Jenkins, D. S., G. D. Kane and U. Velury. 2006. Earnings quality
Archival
decline and the effect of audit industry specialist auditors: An analysis of the
late 1990s. Journal of Accounting and Public Policy (January-February): 7190.
Asare, S., J. Cohen, and G. Trompeter. 2005. The effect of non-audit
services on client risk, acceptance and staffing decisions. Journal of
Accounting and Public Policy (November-December): 489-520.
BDM Experiment
Beneish, M.D., P.E. Hopkins, I.P. Jansen, and R.D. Martin. 2005. Do auditor
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
Pathak, J., B. Chaouch, and R.S. Sriram. 2005. Minimizing cost of

continuous audit: Counting and time dependent strategies. Journal of
Accounting and Public Policy (January - February): 61-75.
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
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
Archival
Ronen, J. 2002. Policy reforms in the aftermath of accounting scandals.

Journal of Accounting and Public Policy (Winter): 281-286.
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
Abdel-khalik, A.R. 2002. Reforming corporate governance post Enron:

Shareholders' Board of Trustees and the auditor. Journal of Accounting and
Public Policy (Summer): 97-103.
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
Revsine, L. 2002. Enron: sad but inevitable. Journal of Accounting and

Other
Payne, J.L., and K.L. Jensen. 2002. An examination of municipal audit

delay. Journal of Accounting and Public Policy (Spring): 1-29.
Archival
Grant, C. T., C.S. Ciccotello, and M. Dickie. 2002. Barriers to professional

entry: how effective is the 150-hour rule? Journal of Accounting and Public
Policy (Spring): 71-93.
Archival
Bdard, J. 2001. The disciplinary process of the accounting profession:

protecting the public or the profession? The Qubec experience. Journal of
Accounting and Public Policy (Winter): 399-437.
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
McLelland, A.J., and G. Giroux. 2000. An empirical analysis of auditor

report timing by large municipalities. Journal of Accounting and Public
Policy (Autumn): 263-281.
Archival
Collier, P. and A. Gregory. 1999. Audit Committee Activity and Agency

Costs. Journal of Accounting and Public Policy (Winter): 311-332.
Questionnaire
Survey
Cushing, B.E. 1999. Economic Analysis of Accountants Ethical Standards:

The Case of Audit Opinion Shopping. Journal of Accounting and Public
Policy (Winter): 339-363.
Analytical
Coate, C.J. 1999. Discussion of Economic Analysis of Accountants Ethical

Standards: The Case of Audit Opinion Shopping. Journal of Accounting and
Public Policy (Winter): 365-373.
Analytical
Cloyd, C.B., J.R. Frederickson and J.W. Hill. 1998. Independent Auditor
Litigation: Recent Events and Related Research. Journal of Accounting and
Other
Jennings, M.M., D.J. Lowe and P.M.J. Reckers. 1998. Causality as an

Influence on Hindsight Bias: An Empirical Examination of Judges
Evaluation of Professional Audit Judgment. Journal of Accounting and
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
McEnroe, J.E. and S.C. Martens. 1998. An Examination of the Auditing

Standards Promulgation Process Involving SAS No. 69. Journal of
Accounting and Public Policy (Spring): 1-26.
Archival
Siliciano, J.A. 1997. Trends in Independent Auditor Liability: The

Emergence of a Sane Consensus? Journal of Accounting and Public Policy
(Winter): 339-353.
Other
Palmrose, Z-V. 1997. Audit Litigation Research: Do the Merits Matter? An

Assessment and Directions for Future Research. Journal of Accounting and
Public Policy (Winter): 355-378.
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
Questionnaire
Survey
Blacconiere, W.G. and M.L. DeFond. 1997. An Investigation of Independent

Audit Opinions and Subsequent Independent Auditor Litigation of PubliclyTraded Failed Savings and Loans. Journal of Accounting and Public Policy
(Winter): 415-454.
Archival
Mishra, B.K., D.P. Newman and C.H. Stinson. 1997. Environmental

Regulations and Incentives for Compliance Audits. Journal of Accounting
and Public Policy (Summer): 187-214.
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
Elitzur, R. and H. Falk. 1996. Planned Audit Quality. Journal of Accounting

and Public Policy (Autumn): 247-269.
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.
Krishnan, J. and R.G. Stephens. 1995. Evidence on Opinion Shopping from

Audit Opinion Conservatism. Journal of Accounting and Public Policy
(Autumn): 179-201.
Archival
Schaefer, J. and M. Zimmer. 1995. Gender and Earnings of Certain

Accountants and Auditors: A Comparative Study of Industries and Regions.
Journal of Accounting and Public Policy (Winter): 265-291.
Archival
Schneider, A. 1995. Incidence of Accounting Irregularities: An Experiment

to Compare Audit, Review, and Compilation Services. Journal of
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
Beneish, M.D., and R. Chatov, 1993. Corporate Codes of Conduct:

Economic Determinants and Legal Implications for Independent Auditors.
Journal of Accounting and Public Policy (Spring): 3-35.
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
Campbell, D.R., and L.M. Parker. 1992. SEC Communications to the

Independent Auditors: An Analysis of Enforcement Actions. Journal of
Archival
Raman, K.K., and E.R. Wilson. 1992. An Empirical Investigation of the

Market for "Single Audit" Services. Journal of Accounting and Public
Policy (Winter): 271-295.
Archival
Rubin, M.A. 1992. Municipal Selection of a State or External Auditor for

Financial Statement Audits. Journal of Accounting and Public Policy
(Summer): 155-178.
Archival
Copley, P.A. 1991. The Association Between Municipal Disclosure Practices

and Audit Quality. Journal of Accounting and Public Policy (Winter): 245266.
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
Tonge, S.D., and C.W. Wootton. 1991. Auditor Concentration and

Competition Among the Large Public Accounting Firms: Post-Merger Status
and Future Implications. Journal of Accounting and Public Policy
(Summer): 157-172.
Archival
Baber, W.R. 1990. Toward a Framework for Evaluating the Role of

Accounting and Auditing in Political Markets: The Influence of Political
Competition. Journal of Accounting and Public Policy (Spring): 57-74.
Other
Bradbury, M.E. 1990. The Incentives for Voluntary Audit Committee

Formation. Journal of Accounting and Public Policy (Spring): 19-36.
Analytical
Haka, S., and P. Chalos. 1990. Evidence of Agency Conflict Among

Management, Auditors, and the Audit Committee Chair. Journal of
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
Pincus, K., M. Rusbarsky, and J. Wong. 1989. Voluntary Formation of

Corporate Audit Committees Among NASDAQ Firms. Journal of
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
Beck, P.J., and R.M. Barefield. 1986. An Economic Analysis of Competitive

Bidding for Public Sector Audit Engagements. Journal of Accounting and
Public Policy (Fall): 143-165.
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
DeJong, D. V. 1985. Class-Action Privileges and Contingent Legal Fees:

Investor and Lawyer Incentives to Litigate and the Effect on Audit Quality.
Journal of Accounting and Public Policy (Fall): 175-200.
Analytical
Journal of Accounting Research
Messier, W.F., Jr., V. Owhoso, and C. Rakovski. 2008. Can Audit Partners
Predict Subordinates Ability to Detect Errors? Journal of Accounting
Research (December): 1241-1264.
BDM Experiment
Hatfield, R.C., C.P. Agoglia, and M.H. Sanchez. 2008. Client

Characteristics and the Negotiation Tactics of Auditors: Implications for
Financial Reporting. Journal of Accounting Research (December): 11831207.
BDM Experiment
Weber, J., M. Willenborg, and J. Zhang. 2008. Does Auditor Reputation

Matter? The Case of KPMG Germany and ComROAD AG. Journal of
Accounting Research (September): 941-972.
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
Gul, F.A. 2006. Auditors Response to Political Connections and Cronyism

in Malaysia. Journal of Accounting Research (December): 931-963.
Archival
Lu, T. 2006. Does Opinion Shopping Impair Auditor Independence and

Audit Quality? Journal of Accounting Research (June): 561-583.
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
Karamanou, I., and N. Vafeas. 2005. The Association between Corporate

Boards, Audit Committees, and Management Earnings Forecasts: An
Empirical Analysis. Journal of Accounting Research (June): 453-486.
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
Archival
Kinney Jr., W.R., Z-V. Palmrose, and S. Scholz. 2004. Auditor

Independence, Non-Audit Services, and Restatements: Was the U.S.
Government Right? Journal of Accounting Research (June): 561-588.
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
Weber, J., and M. Willenborg. 2003. Do Expert Informational Intermediaries

Add Value? Evidence from Auditors in Microcap Initial Public Offerings.
Journal of Accounting Research (September): 681-720.
Archival
Whisenant, S., S. Sankaraguruswamy, and K. Raghunandan. 2003. Evidence

on the Joint Determination of Audit and Non-Audit Fees. Journal of
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
DeFond, M.L.; K. Raghunandan, and K.R. Subramanyam. 2002. Do Non

Audit Service Fees Impair Auditor Independence? Evidence from Going
Concern Audit Opinions. Journal of Accounting Research (September):
1247-1274.
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
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
Gibbins, M., S. Salterio, and A. Webb. 2001. Evidence About Auditor-Client

Management Negotiation Concerning Client's Financial Reporting. Journal
of Accounting Research (December): 535-563.
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
Mayhew, B.W. 2001. Auditor Reputation Building. Journal of Accounting

Research (December): 599-617.
Experimental
Economics
Williams Turner, C. 2001. Accountability Demands and the Auditor's

Evidence Search Strategy: The Influence of Reviewer Preferences and the
Nature of the Response (Belief vs. Action). Journal of Accounting Research
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
Dopuch, N., R.R. King, and R. Schwartz. 2001. An Experimental

Investigation of Retention and Rotation Requirements. Journal of
Accounting Research (June): 93-117.
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
Holder-Webb, L.M., and M.S. Wilkins. 2000. The Incremental Information

Content of SAS No. 59 Going-Concern Opinions. Journal of Accounting
Archival
Zimbelman, M.F., and W.S. Waller. 1999. An Experimental Investigation of

Auditor-Auditee Interaction Under Ambiguity. Journal of Accounting
Research (Supplement): 135-156.
Experimental
Economics
Bloomfield, R. 1999. Discussion of an Experimental Investigation of

Auditor-Auditee Interaction under Ambiguity. Journal of Accounting
Research (Supplement): 157.
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
Phillips, F. 1999. Auditor Attention to and Judgements of Aggressive

Financial Reporting. Journal of Accounting Research (Spring): 167-190.
BDM Experiment
Brown, C.E., M.E. Peecher, and I. Solomon. 1999. Auditors Hypothesis

Testing in Diagnostic Inference Tasks. Journal of Accounting Research
(Spring): 1-26.
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
Bockus, K., and F. Gigler. 1998. A Theory of Auditor Resignation. Journal

of Accounting Research (Autumn): 191-208.
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
Zimbelman, M.F. 1997. The Effects of SAS No. 82 on Auditors Attention to

Fraud Risk Factors and Audit Planning Decisions. Journal of Accounting
BDM Experiment
Hoffman, V.B. 1997. Discussion of the Effects of SAS No. 82 on Auditors

Attention to Fraud Risk Factors and Audit Planning Decisions. Journal of
Accounting Research (Supplement): 99.
BDM Experiment
Tan, H., and R. Libby. 1997. Tacit Managerial Versus Technical Knowledge
as Determinants of Audit Expertise in the Field. Journal of Accounting
Archival
Mutchler, J.F., W. Hopwood and J.M. McKeown. 1997. The Influence of

Contrary Information and Mitigating Factors on Audit Opinion Decisions on
Bankrupt Companies. Journal of Accounting Research (Autumn): 295-311.
Archival
Melumad, N.D., and A. Ziv. 1997. A Theoretical Examination of the Market

Reaction to Auditors Qualifications. Journal of Accounting Research
(Autumn): 239-256.
Analytical
Kennedy, J., and M.E. Peecher. 1997. Judging Auditors Technical

Knowledge. Journal of Accounting Research (Autumn): 279-293.
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
Hackenbrack, K. 1997. Discussion of Determinants of the Justifiability of

Performance in Ill-Structured Audit Tasks. Journal of Accounting Research
(Supplement): 125.
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
Glover, S.M. 1997. The Influence of Time Pressure and Accountability on

Auditors' Processing of Nondiagnostic Information. Journal of Accounting
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
Peecher, M.E. 1996. The Influence of Auditors Justification Processes on

Their Decisions: A Cognitive Model and Experimental Evidence. Journal of
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
Archival
Tan, H. 1995. Effects of Expectations, Prior Involvement, and Review

Awareness on Memory for Audit Evidence and Judgement. Journal of
BDM Experiment
McDaniel, L.S., and W.R. Kinney, Jr. 1995. Expectation-Formation

Guidance in the Auditors Review of Interim Financial Information. Journal
of Accounting Research (Spring): 59-76.
BDM Experiment
Koonce, L., U. Anderson, and G. Marchant. 1995. Justification of Decisions

in Auditing. Journal of Accounting Research (Autumn): 369-384.
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
Gibbins, M., and J.D. Newton. 1994. An Empirical Exploration of Complex

Accountability in Public Accounting. Journal of Accounting Research (Fall):
165-186.
Questionnaire
Survey
Kachelmeier, S. J. 1994. Discussion of an experimental investigation of

alternative damage-sharing liability regimes with an auditing perspective.
Journal of Accounting Research (Supplement): 131-139.
Experimental
Economics
Dopuch, N., R. R. King, and J. W. Schatzberg. 1994. An experimental

investigation of alternative damage-sharing liability regimes with an
auditing perspective. Journal of Accounting Research (Supplement):
103-130.
Experimental
Economics
Francis, J. 1994. Discussion of Lawsuits against auditors. Journal of

Archival
Lys, T. and R. L. Watts. 1994. Lawsuits against auditors. Journal of

Archival
Gigler, F. 1994. Discussion of an analysis of auditor liability rules. Journal

of Accounting Research (Supplement): 61-64.
Analytical
Narayanan, V. G. 1994. An analysis of auditor liability rules. Journal of

Analytical
Bell, T. B. 1994. Discussion of auditor litigation and modified reporting on

bankrupt clients. Journal of Accounting Research (Supplement): 31-38.
Archival
Carcello, J. V. and Z. V. Palmrose. 1994. Auditor litigation and modified

reporting on bankrupt clients. Journal of Accounting Research
(Supplement): 1-30.
Archival
OKeefe, T. B., D. A. Simunic, and M. T. Stein. 1994. The production of

audit services: Evidence from a major public accounting firm. Journal of
Accounting Research (Autumn): 241-261.
Archival
Ramsay, R. J. 1994. Senior/manager differences in audit workpaper review

performance. Journal of Accounting Research (Spring): 127-135.
BDM Experiment
Hirst, D. E. 1994. Auditors sensitivity to source reliability. Journal of

BDM Experiment
Beatty, R. P. 1993. The economic determinants of auditor compensation in

the initial public offerings market. Journal of Accounting Research
(Autumn): 294-302.
Archival
Patterson, E. R. 1993. Strategic sample size choice in auditing. Journal of

Analytical
Kennedy, J. 1993. Debiasing audit judgment with accountability: A

framework and experimental results. Journal of Accounting Research
(Autumn): 231-245.
BDM Experiment
Libby, R. and M. G. Lipe. 1992. Incentives, effort, and the cognitive

processes involved in accounting-related judgments. Journal of Accounting
BDM Experiment
Hackenbrack, K. 1992. Implications of seemingly irrelevant evidence in

audit judgment. Journal of Accounting Research (Spring): 126-136.
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
J. H. Evans, III. 1991. Discussion of an independent auditors ex post criteria Analytical

for the disclosure of information. Journal of Accounting Research
Penno, M., J. and J. S. Watts. 1991. An independent auditors ex post criteria
for the disclosure of information. Journal of Accounting Research
Analytical
M. L. Ettredge. 1991. Discussion of Trials of legal disputes involving

independent auditors: Some empirical evidence. Journal of Accounting
Archival
Palmrose, Z. V. 1991. Trials of legal disputes involving independent

auditors: Some empirical evidence. Journal of Accounting Research
Archival
M. L. DeFond, and D. B. Smith. 1991. Discussion of the financial and

market effects of the SECs accounting and auditing enforcement releases.
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
Archival
J. E. Berg. 1991. Discussion of The impact of MAS on auditors

independence: An experimental markets study. Journal of Accounting
Experimental
Economics
Dopuch, N., and R. R. King. 1991. The impact of MAS on auditors

independence: An experimental markets study. Journal of Accounting
Experimental
Economics
S. Baiman. 1991. Discussion of conservatism and auditor-client

negotiations. Journal of Accounting Research (Supplement): 55-59.
Analytical
Antle, R., and B. Nalebuff. 1991. Conservatism and auditor-client

negotiations. Journal of Accounting Research (Supplement): 31-54.
Analytical
L. Thoman. 1991. Discussion of contracting frictions, regulation, and the

structure of CPA firms. Journal of Accounting Research (Supplement):
25-30.
Analytical
Antle, R., and J. Demski. 1991. Contracting frictions, regulation, and the
structure of CPA firms. Journal of Accounting Research (Supplement):
1-24.
Analytical
Bell, T. B., and R. H. Tabor. 1991. Empirical analysis of audit uncertainty

qualifications. Journal of Accounting Research (Autumn): 350-370.
Archival
Trotman, K. T., and R. Wood. 1991. A meta-analysis of studies on internal

control judgments. Journal of Accounting Research (Spring): 180-192.
Other
Frost, C. A. 1991. Loss contingency reports and stock prices: A replication

and extension of Banks and Kinney. Journal of Accounting Research
(Spring): 157-169.
Archival
Baiman, S., J. H. Evans, III, and N. J. Nagarajan. 1991. Collusion in

auditing. Journal of Accounting Research (Spring): 1-18.
Analytical
Ashton, R. H. 1990. Pressure and performance in accounting decision

settings: Paradoxical effects of incentives, feedback, and justification.
BDM Experiment
Heiman, V. 1990. Discussion of Pressure and performance in accounting

decision settings: Paradoxical effects of incentives, feedback, and
justification. Journal of Accounting Research (Supplement): 181-186.
BDM Experiment
Watts, J. S. 1990. Discussion of Assessing audit risk from errors and

irregularities. Journal of Accounting Research (Supplement): 141-147.
Analytical
Shibano, T. 1990. Assessing audit risk from errors and irregularities. Journal
Analytical
Messier, W. F., Jr. 1990. Discussion of a cognitive computational model of

risk hypothesis generation. Journal of Accounting Research (Supplement):
104-109.
Other
Peters, J. M. 1990. A cognitive computational model of risk hypothesis

generation. Journal of Accounting Research (Supplement): 83-103.
Other
Marchant, G. 1990. Discussion of Determinants of auditor expertise.

BDM Experiment
Bonner, S. E., and B. L. Lewis. 1990. Determinants of auditor expertise.

BDM Experiment
Moeckel, C. 1990. The effect of experience on auditors memory errors.

Journal of Accounting Research (Autumn): 368-387.
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
McDaniel, L. S. 1990. The effects of time pressure and audit program

structure on audit performance. Journal of Accounting Research (Autumn):
267-285
BDM Experiment
Dye, R. A., B. V. Balachandran, and R. P. Magee. 1990. Contingent fees for

audit firms. Journal of Accounting Research (Autumn): 239-266
Analytical
Roberts, R. W., G. W. Glezen, and T. W. Jones. 1990. Determinants of

auditor change in the public sector. Journal of Accounting Research
(Spring): 220-228
Archival
Ettredge, M., and R. Greenberg. 1990. Determinants of fee cutting on initial

audit engagements. Journal of Accounting Research (Spring): 198-210
Archival
Melumad, N. D., and L. Thoman. 1990. On auditors and the courts in an

adverse selection setting. Journal of Accounting Research (Spring): 77-120
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
Moors, J. J. A., and M. J. B. T. Janssens. 1989. Exact distributions of

bayesian cox-snell bounds in auditing. Journal of Accounting Research
(Spring): 135-144
Other
Chewning, G., K. Pany, and S. Wheeler. 1989. Auditor reporting decisions

involving accounting principle changes: Some evidence on materiality
thresholds. Journal of Accounting Research (Spring): 78-96
Archival
Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of

Accounting Research (Autumn): 315-330
BDM Experiment
Smith, D. B. 1988. An investigation of securities and exchange commission

regulation of auditor change disclosures: The case of accounting series
release No. 165. Journal of Accounting Research (Spring): 134-145.
Archival
Harris, T. 1987. Discussion of Signaling and monitoring in public-sector

accounting. Journal of Accounting Research (Supplement): 159-164.
Archival
Evans, J. H. III, and J. M. Patton. 1987. Signaling and monitoring in publicsector accounting. Journal of Accounting Research (Supplement): 130-158.
Archival
Baber, W. R., E. H. Brooks, and W. E. Ricks. 1987. An empirical

investigation of the market for audit services in the public sector. Journal of
Archival
Ashton, R. H. J. J. Willingham, and R. K. Elliott. 1987. An empirical

analysis of audit delay. Journal of Accounting Research (Autumn): 275-292.
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
Wilkerson, J. E., Jr. 1987. Selecting experimental and comparison samples

for use in studies of auditor reporting decisions. Journal of Accounting
Archival
Balachandran, B. V., and R. T. S. Ramakrishnan. 1987. A theory of audit

partnerships: Audit firm size and fees. Journal of Accounting Research
(Spring): 111-126.
Analytical
Srivastava, R. P. 1986. Auditing functions for internal control systems with

interdependent documents and channels. Journal of Accounting Research
(Autumn): 422-426.
Analytical
Palmrose, Z. V. 1986. The effect of nonaudit services on the pricing of audit

services: Further evidence. Journal of Accounting Research (Autumn):
405-411.
Archival
Murray, D., and K. B. Frazier. 1986. A within-subjects test of expectancy

theory in a public accounting environment. Journal of Accounting Research
(Autumn): 394-399.
BDM Experiment
Huss., H. F., and R. L. Trader. 1986. A note on optimal sample sizes in

compliance tests using a formal bayesian decision theoretic approach for
finite and infinite populations. Journal of Accounting Research (Autumn):
394-399.
Other
Francis, J. R., and D. J. Stokes. 1986. Audit prices, product differentiation,

and scale economies: Further evidence from the Australian market. Journal
Archival
Abdel-Khalik, A. R., P. R. Graul, and J. D. Newton. 1986. Reporting

uncertainty and assessment of risk: Replication and extension in a Canadian
setting. Journal of Accounting Research (Autumn): 372-382.
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
Frederick, D. M., and R. Libby. 1986. Expertise and auditors judgments of

conjunctive events. Journal of Accounting Research (Autumn): 270-290.
BDM Experiment
Smieliauskas, W. 1986. A simulation analysis of the power characteristics of

some popular estimators under different risk and materiality levels. Journal
Other
Margheim, L. L. 1986. Further evidence on external auditors reliance on

internal auditors. Journal of Accounting Research (Spring): 194-205.
BDM Experiment
Rohrbach, K. J. 1986. Monetary unit acceptance sampling. Journal of

Other
Roberts, D. M. 1986. Stratified sampling using a stochastic model. Journal

Other
Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal
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
McKinley, S., K. Pany, and P. M. J. Reckers. 1985. An examination of the

influence of CPA firm type, size, and MAS provision on loan officer
decisions and perceptions. Journal of Accounting Research (Autumn):
887-896.
BDM Experiment
Kaplan, S. E. 1985. The effect of combining compliance and substantive

tasks on auditor consensus. Journal of Accounting Research (Autumn):
871-877.
BDM Experiment
Glezen, G. W., and J. A. Millar. 1985. An empirical investigation of

stockholder reaction to disclosures required by ASR no. 250. Journal of
Archival
Waller, W. S. 1985. Self-regulation and the probability of quitting: A

contracting approach to employee turnover in public accounting. Journal of
BDM Experiment
DeJong, D. V., R. Forsythe, and W. C. Uecker. 1985. The methodology of

laboratory markets and its implications for agency research in accounting
and auditing. Journal of Accounting Research (Autumn): 753-793.
Experimental
Economics
Trotman, K. T. 1985. The review process and the accuracy of auditor

judgments. Journal of Accounting Research (Autumn): 740-752.
BDM Experiment
Smieliauskas, W. 1985. Sensitivity analysis of the realized risks of auditing

with uncertainty concerning internal control evaluations. Journal of
Other
Plumlee, R. D. 1985. The standard of objectivity for internal auditors:

Memory and bias effects. Journal of Accounting Research (Autumn):
683-699.
BDM Experiment
Mutchler, J. F. 1985. A multivariate analysis of the auditors going concern

opinion decision. Journal of Accounting Research (Autumn): 668-682.
Archival
Libby, R. 1985. Availability and the generation of hypotheses in analytical

review. Journal of Accounting Research (Autumn): 633-647.
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
Knechel, W. R. 1985. An analysis of alternative error assumptions in

modeling the reliability of accounting systems. Journal of Accounting
Other
Beck, P. J., I. Solomon, and L. A. Tomassini. 1985. Subjective prior

probability distributions and audit risk. Journal of Accounting Research
(Spring): 360-369.
Other
Arrington, C. E., C. D. Bailey, and W. S. Hopwood. 1985. An attribution

analysis of responsibility assessment for audit performance. Journal of
BDM Experiment
Scheiner, J. H. 1984. An empirical assessment of the impact of SEC

nonaudit service disclosure requirements on independent auditors and their
clients. Journal of Accounting Research (Autumn): 789-797.
Archival
Johnson, D. A., and K. Pany. 1984. Forecasts, auditor review, and bank loan
decisions. Journal of Accounting Research (Autumn): 731-743.
BDM Experiment
Simunic, D. A. 1984. Auditing, consulting, and auditor independence.

Archival
Schneider, A. 1984. Modeling external auditors evaluations of internal

auditing. Journal of Accounting Research (Autumn): 657-678.
BDM Experiment
Puro, M. 1984. Audit firm lobbying before the financial accounting

standards board: An empirical study. Journal of Accounting Research
(Autumn): 624-646.
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
Richiute, D. N. 1984. An empirical assessment of the impact of alternative

task presentation modes on decision-making research in auditing. Journal of
BDM Experiment
Kida, T. 1984. The impact of hypothesis-testing strategies on auditors use of

judgment data. Journal of Accounting Research (Spring): 332-340.
BDM Experiment
Davison, A.G., B. W. Stening, and W. T. Wai. 1984. Auditor concentration

and the impact of interlocking directorates. Journal of Accounting Research
(Spring): 313-317.
Archival
Gibbins, M. 1984. Propositions about the psychology of professional

judgment in public accounting. Journal of Accounting Research (Spring):
103-125.
Other
Antle, R., 1984. Auditor independence. Journal of Accounting Research

(Spring): 1-20.
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
Shockley, R. A. and R. N. Holt. 1983. A behavioral investigation of supplier

differentiation in the market for audit services. Journal of Accounting
BDM Experiment
Nichols, D. R., and D. B. Smith. 1983. Auditor credibility and auditor

changes. Journal of Accounting Research (Autumn): 534-544.
Archival
Danos, P., and E.A. Imhoff. 1983. Factors affecting auditors evaluations of
forecasts. Journal of Accounting Research (Autumn): 473-494.
BDM Experiment
Brown, P. R. 1983. Independent auditor judgment in the evaluation of

internal auditor functions. Journal of Accounting Research (Autumn):
444-455.
BDM Experiment
Bamber, E. Michael. 1983. Expert judgment in the audit team: A source

reliability approach. Journal of Accounting Research (Autumn): 396-412.
BDM Experiment
Bailey, K. E., III., J. H. Bylinski, and M. D. Shields. 1983. Effects of audit

report wording changes on the perceived message. Journal of Accounting
BDM Experiment
Tabor, R. H. 1983. Internal control evaluations and audit program revisions:

Some additional evidence. Journal of Accounting Research (Spring):
348-354.
BDM Experiment
Trotman, K. T., P. W. Yetton, and I. R. Zimmer. 1983. Individual and group

judgments of internal control systems. Journal of Accounting Research
(Spring): 286-292.
BDM Experiment
Biggs, S. F., and T. J. Mock. 1983. An investigation of auditor decision

processes in the evaluation of internal controls and audit scope decisions.
Other
Menzefricke, U. 1983. On sampling plan selection with dollar-unit sampling. Other

Mayper, A. G. 1982. Consensus of auditors materiality judgments of

internal control weaknesses. Journal of Accounting Research (Autumn, part
II): 773-783.
BDM Experiment
Hamilton, R. E., and W. F. Wright. 1982. Internal control judgments and

effects of experience: Replications and extensions. Journal of Accounting
Research (Autumn, part II): 756-765.
BDM Experiment
Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas. 1982.

Auditor consensus internal control evaluation and audit program planning.
Journal of Accounting Research (Autumn, part II): 745-755.
BDM Experiment
Solomon, I. 1982. Probability assessment by individual auditors and audit

teams: An empirical investigation. Journal of Accounting Research
(Autumn, part II): 689-710.
BDM Experiment
Elliott, J. A. 1982. Subject to audit opinions and abnormal security

returns: Outcomes and ambiguities. Journal of Accounting Research
(Autumn, part II): 617-638.
Archival
Danos, P. and J. W. Eichenseher. 1982. Audit industry dynamics: Factors

affecting changes in client-industry market shares. Journal of Accounting
Archival
Antle, R. 1982. The auditor as an economic agent. Journal of Accounting

Analytical
Scheiner, J. H., and J. E. Kiger. 1982. An empirical investigation of auditor

involvement in non-audit services. Journal of Accounting Research
(Autumn, part I): 482-496.
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
Ashton, A. H. 1982. The descriptive validity of normative decision theory in

auditing contexts. Journal of Accounting Research (Autumn, part I):
415-428.
BDM Experiment
Kinney, W. R. Jr., and G. L. Salamon. 1982. Regression analysis in auditing:

A comparison of alternative investigation rules. Journal of Accounting
Research (Autumn, part I): 350-366.
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
Wright, A. 1982. An investigation of the engagement evaluation process for

staff auditors. Journal of Accounting Research (Spring): 227-239.
BDM Experiment
Matsumura, E. M., and K. W. Tsui. 1982. Stein-type poisson estimators in

audit sampling. Journal of Accounting Research (Spring): 162-170.
Other
Jiambalvo, J. 1982. Measures of accuracy and congruence in the

performance evaluation of CPA Personnel: Replication and extensions.
Questionnaire
Survey
Gibbins, M. 1982. Regression and other statistical implications for research

on judgment using intercorrelated data sources. Journal of Accounting
Analytical
Frost, P. A., and H. Tamura. 1982. Jackknifed ratio estimation in statistical

auditing. Journal of Accounting Research (Spring): 103-120.
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
Butterworth, J. E. 1980. Discussion of Internal control and external auditing

for incentive compensation. Journal of Accounting Research (Supplement):
172-176.
Analytical
Balachandran, B. V., and R. T. S. Ramakrishnan. 1980. Internal control and

external auditing for incentive compensation. Journal of Accounting
Analytical
Hamilton, R. E. 1980. Discussion of Optimal contracts with costly

conditional auditing. Journal of Accounting Research (Supplement):
134-139.
Analytical
Fellingham, J. C. 1980. Discussion of Optimal contracts with costly

conditional auditing. Journal of Accounting Research (Supplement):
129-133.
Analytical
Evans, III, J. H. 1980. Optimal contracts with costly conditional auditing.

Analytical
Lewis, B. L. 1980. Expert judgment in auditing: An expected utility

approach. Journal of Accounting Research (Autumn): 594-602.
BDM Experiment
Crosby, M. A. 1980. Implications of prior probability elicitation on audit

sample size decisions. Journal of Accounting Research (Autumn): 585-593.
BDM Experiment
Lev, B. 1980. On the use of index models in analytical reviews by auditors.

Archival
Kida, T. 1980. An investigation into auditors continuity and related

qualification judgments. Journal of Accounting Research (Autumn):
506-523.
BDM Experiment
Warren, C. S. 1980. Uniformity of auditing standards: A replication. Journal

Archival
Ashton, R. H., and P. R. Brown. 1980. Descriptive modeling of auditors

internal control judgments: Replication and extension. Journal of
BDM Experiment
Weber, R. 1980. Some characteristics of the free recall of computer controls

by EDP auditors. Journal of Accounting Research (Spring): 214-231.
BDM Experiment
Simunic, D. A. 1980. The pricing of audit services: Theory and evidence.

Archival
Ijiri, Y. , and R. A. Leitch. 1980. Steins paradox and audit sampling.

Other
Beck, P. J. 1980. A critical analysis of the regression estimator in audit

sampling. Journal of Accounting Research (Spring): 16-37.
Other
Scott, W. R. 1979. Discussion of Materiality allocation in audit planning: A

feasibility study. Journal of Accounting Research (Supplement): 231-238.
Other
Loebbecke, J. K., and B. H. Ward. 1979. Discussion of Materiality allocation Other

in audit planning: A feasibility study. Journal of Accounting Research
Cushing, B. E., D. G. Searfoss, and R. H. Randall. 1979. Materiality
allocation in audit planning: A feasibility study. Journal of Accounting
Other
Stringer, K. W. 1979. Discussion of The predictive power of limited

information in preliminary analytical review: An empirical study. Journal of
Archival
Lev, B. 1979. Discussion of The predictive power of limited information in

preliminary analytical review: An empirical study. Journal of Accounting
Archival
Kinney, W. R., Jr. 1979. The predictive power of limited information in

preliminary analytical review: An empirical study. Journal of Accounting
Archival
Swieringa, R. J. 1979. Discussion of A judgment-based definition of

materiality. Journal of Accounting Research (Supplement): 139-147.
BDM Experiment
Carmichael, D. R. 1979. Discussion of A judgment-based definition of

BDM Experiment
Moriarity, S., and F. H. Barron. 1979. A judgment-based definition of

BDM Experiment
Garstka, S. J. 1979. Discussion of An empirical study or error characteristics

in audit populations. Journal of Accounting Research (Supplement):
111-113.
Archival
Festge, M. O. 1979. Discussion of An empirical study or error characteristics Archival

in audit populations. Journal of Accounting Research (Supplement): 103107.
Ramage, J. G, A. M. Krieger, and L. L. Spero. 1979. An empirical study or
error characteristics in audit populations. Journal of Accounting Research
Archival
J. J. Schultz, Jr. 1979. Discussion of The impact of uncertainty reporting on

the loan decision. Journal of Accounting Research (Supplement): 64-71.
BDM Experiment
Bertholdt, R. A. 1979. Discussion of The impact of uncertainty reporting on

the loan decision. Journal of Accounting Research (Supplement): 58-63.
BDM Experiment
Libby, R. 1979. The impact of uncertainty reporting on the loan decision.

BDM Experiment
Roberts, D. M. 1979. Discussion of Auditing: Incentives and truthful

reporting. Journal of Accounting Research (Supplement): 30-32.
Analytical
Baiman, S. 1979. Discussion of Auditing: Incentives and truthful reporting.

Analytical
Ng, D. S., and J. Stoeckenius. 1979. Auditing: Incentives and truthful

reporting. Journal of Accounting Research (Supplement): 1-24.
Analytical
Baker, R. L., and R. M. Copeland. 1979. Evaluation of the stratified

regression estimator for auditing accounting populations. Journal of
Other
Maher, M. W., K. V. Ramanathan and R. B. Perterson. 1979. Preference

Questionnaire
congruence, information accuracy, and employee performance: A field study. Survey
Kinney, W. R., Jr., 1979. Integrating audit tests: Regression analysis and
partitioned dollar-unit sampling. Journal of Accounting Research (Autumn):
456-475.
Other
Jiambalvo, J. 1979. Performance evaluation and directed job effort: Model

development and analysis in a CPA firm setting. Journal of Accounting
Questionnaire
Survey
Kinney, W. R., Jr., and C. S. Warren. 1979. The decision-theory approach to

audit sampling: An extension and application to receivables confirmation.
Other
Libby, R. 1979. Bankers and auditors perceptions of the message

communicated by the audit report. Journal of Accounting Research (Spring):
99-122.
BDM Experiment
Weber, R. 1978. Auditor decision making on overall system reliability:

Accuracy, consensus, and the usefulness of a simulation decision aid.
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
Heimann, S. R., G. R. Chesley. 1977. Audit sample sizes for aggregated

statement accounts. Journal of Accounting Research (Autumn): 193-206.
Other
Garstka, S. J. 1977. Models for computing upper error limits in dollar-unit

sampling. Journal of Accounting Research (Autumn): 179-192.
Other
Scott, W. R. 1977. Group preference orderings for audit and valuation

alternatives: The single-peakedness condition. Journal of Accounting
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
Joyce, E. 1976. Expert judgment in audit program planning. Journal of

BDM Experiment
Moriarity, S., and F. H. Barron. 1976. Modeling the materiality judgments of

audit partners. Journal of Accounting Research (Autumn): 320-341.
BDM Experiment
Ward, B. H. 1976. An investigation of the materiality construct in auditing.

BDM Experiment
Kaplan, R. S., 1975. Sample size computations for dollar-unit sampling.

Other
MaGee, R. P. 1975. Discussion of Auditors loss functions implicit in

consumption-investment models. Journal of Accounting Research
Analytical
Landsittel, D. L. 1975. Discussion of Auditors loss functions implicit in

consumption-investment models. Journal of Accounting Research
Analytical
Scott, W. R. 1975. Auditors loss functions implicit in consumptioninvestment models. Journal of Accounting Research (Supplement): 98-117.
Analytical
Roberts, D. M. 1975. Discussion of The real risks in audit sampling. Journal

Other
Teitlebaum, A. D., and C. F. Robinson. 1975. The real risks in audit

sampling. Journal of Accounting Research (Supplement): 70-91.
Other
Felix, W. L. Jr. 1975. Discussion of Considerations in choosing statistical

sampling procedures in auditing. Journal of Accounting Research
Other
Anderson, R. J., and D. A. Leslie. 1975. Discussion of Considerations in

choosing statistical sampling procedures in auditing. Journal of Accounting
Other
Loebbecke, J. K., and J. Neter. 1975. Considerations in choosing statistical

sampling procedures in auditing. Journal of Accounting Research
Other
Taylor, R. G. 1975. Discussion of Decision theory aspects of internal control

system design/compliance and substantive tests. Journal of Accounting
Other
Moriarity, S. 1975. Discussion of Decision theory aspects of internal control

system design/compliance and substantive tests. Journal of Accounting
Other
Kinney, W. R., Jr. 1975. Decision theory aspects of internal control system
design/compliance and substantive tests. Journal of Accounting Research
Other
Warren, C. S. 1975. Discussion of A statistical technique for analytical

review. Journal of Accounting Research (Supplement): 10-13.
Other
Stringer, K. W. 1975. A statistical technique for analytical review. Journal of

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
Warren, C. S. 1975. Uniformity of auditing standards. Journal of Accounting

Archival
Kinney, W. R., Jr. 1975. A decision theory approach to the sampling problem
in auditing. Journal of Accounting Research (Spring): 117-132.
Other
The Accounting Review

Cahan, S.F., J.M. Godfrey, J. Hamilton, and D.C. Jeter. 2008. Auditor
Specialization, Auditor Dominance, and Audit Fees: The Role of Investment
Opportunities. The Accounting Review. (November): 1393-1423.
Archival
Earley, C. E., V. B. Hoffman, and J.R. Joe. 2008. Reducing Managements

Influence on Auditors Judgments: An Experimental Investigation of SOX
404 Assessments. The Accounting Review. (November): 1461-1485.
BDM Experiment
Venkataraman, R., J. P. weber, and M. Willenborg. 2008. Litigation Risk,

Audit Quality, and Audit Fees: Evidence from Initial Public Offerings. The
Accounting Review. (September): 1315-1345.
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
Carpenter, Tina. 2007. Audit Team Brainstorming, Fraud Risk Identification,

and Fraud Risk Assessment: Implications of SAS No.99. The Accounting
Review. (October): 1119-1140.
BDM Experiment
Bhattacharjee, S., M. Maletta, and K. Moreno. 2007. The Cascading of

Contrast Effects on Auditors Judgments in Multiple Client Audit
Environments. The Accounting Review. (October): 1097-1117.
BDM Experiment
Abbott, L., S. Parker, G. Peters, and D. Rama. 2007. Corporate Governance,

Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit
Outsourcing. The Accounting Review. (July): 803-835.
Archival
Blouin, J., B. Grein, and B. Rountree. 2007. An Analysis of Forced Auditor

Change: The Case of Former Arthur Anersen Clients. The Accounting
Review. (May): 621-650.
Archival
Patterson, E., and J. Smith. 2007. The Effects of Sarbanes-Oxley on

Auditing and Internal Control Strength. The Accounting Review. (March):
427-455.
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
Omer, T., J. Bedard, and D. Falsetta. 2006. Auditor-Provided Tax Services:

The Effects of a Changing Regulatory Environment. The Accounting
Review. (October): 1095-1117.
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
Hammersley, J.S. 2006. Pattern Identification and Industry-Specialist

Auditors. The Accounting Review (Mar): 309-336.
BDM Experiment
Shankar, P. G., and H-T. Tan. 2006. Determinants of Audit Preparers'

Workpaper Justifications. The Accounting Review (Mar): 473-495.
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
Krishnan, J. 2005. Audit Committee Quality and Internal Control: An

Empirical Analysis. The Accounting Review (Apr): 649-675.
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
Trotman, K.T., A.M. Wright, and S. Wright. 2005. Auditor Negotiations: An

Examination of the Efficacy of Intervention Methods. The Accounting
Review (Jan): 349-367.
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
Chaney, P.K., D. Jeter, and L. Shivakumar. 2004. Self-Selection of Auditors

and Audit Pricing in Private Firms. The Accounting Review (Jan): 51-72.
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
Low, K-Y. 2004. The Effects of Industry Specialization on Audit Risk

Assessments and Audit-Planning Decisions. The Accounting Review (Jan):
201-219.
BDM Experiment
Chung, H., and S. Kallapur. 2003. Client Importance, Nonaudit Services,

and Abnormal Accruals. The Accounting Review (Oct): 931-955.
Archival
Elder, R.J., R.D. Allen. 2003. A Longitudinal Field Investigation of Auditor

Archival
Risk Assessments and Sample Size Decisions. The Accounting Review (Oct):
983-1002.
Johnstone, K.M., and J.C. Bedard. 2003. Risk Management in Client
Acceptance Decisions. The Accounting Review (Oct): 1003-1025.
Archival
Ashbaugh, H., R. LaFond, and B.W. Mayhew. 2003. Do Nonaudit Services

Compromise Auditor Independence? Further Evidence. The Accounting
Review (Jul): 611-639.
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
Ng, T. B-P, and H-T Tan. 2003. Effects of Authoritative Guidance

Availability and Audit Committee Effectiveness on Auditors' Judgments in
an Auditor-Client Negotiation Context. The Accounting Review (Jul): 801818.
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
Tan, H-T., and K. Trotman. 2003. Reviewers' Responses to Anticipated

Stylization Attempts by Preparers of Audit Workpapers. The Accounting
BDM Experiment
Carcello, J.V., and T.L. Neal. 2003. Audit Committee Characteristics and
Auditor Dismissals following 'New' Going-Concern Reports. The
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
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
Other
Nelson, M.W., J.A. Elliott, and R.L. Tarpley. 2002. Evidence from Auditors
about Managers' and Auditors' Earnings Management Decisions. The
Questionnaire
Survey
Gibbins, M. 2002. Discussion of Evidence from Auditors about Managers'

and Auditors' Earnings Management Decisions. The Accounting Review (Oct
Other
King, Ronald R. 2002. An Experimental Investigation of Self-Serving Biases Experimental

in an Auditing Trust Game: The Effect of Group Affiliation. The Accounting Economics
Klein, A. 2002. Economic Determinants of Audit Committee
Independence. The Accounting Review (Apr): 435-452.
Archival
Wilks, T.J. 2002. Predecisional Distortion of Evidence as a Consequence of

Real-Time Audit Review. The Accounting Review (Jan): 51-71.
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
Newman, D.P., and E.P.R. Smith. 2001 The Influence of Potentially

Fraudulent Reports on Audit Risk Assessment and Planning. The Accounting
Review (Jan): 59-80.
Analytical
Earley, C.E. 2001. Knowledge Acquisition in Auditing: Training Novice

Auditors to Recognize Cue Relationships in Real Estate Valuation. The
BDM Experiment
Tan, H-T., and Jamal, K. 2001. Do Auditors Objectively Evaluate Their

Subordinates' Work? The Accounting Review (Jan): 99-110.
BDM Experiment
Heninger, W.G. 2001. The Association between Auditor Litigation and

Abnormal Accruals. The Accounting Review (Jan): 111-126.
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
King, R.R., and R. Schwartz. 2000. An Experimental Investigation of

Auditors' Liability: Implications for Social Welfare and Exploration of
Deviations from Theoretical Predictions. The Accounting Review (Oct): 429451.
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
Shelton, S.W. 1999. The Effect of Experience on the Use of Irrelevant

Evidence in Auditor Judgement. The Accounting Review (April): 217-224.
BDM Experiment
Radhakrishnan, S. 1999. Investors' Recovery Friction and Auditor Liability

Rules. The Accounting Review (April): 225-241.
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
Hillegeist, S.A. 1999. Financial Reporting and Auditing Under Alternative

Damage Apportionment Rules. The Accounting Review (July): 347-369.
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
Calegari, M.J., J.W. Schatzberg and G.R. Sevcik. 1998. Experimental

Evidence of Differential Auditor Pricing and Reporting Strategies.
The Accounting Review (April): 255-275.
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
Schwartz, R. 1997. Legal Regimes, Audit Quality and Investment.

The Accounting Review (July): 385-406.
Analytical
Krishnan, J., and J. Krishnan. 1997. Litigation Risk and Auditor

Resignations. The Accounting Review (October): 539-560.
Archival
Kachelmeier, S.J., and M. Shehata. 1997. Internal Auditing and Voluntary

Cooperation in Firms: A Cross-Cultural Experiment. The Accounting Review
(July): 407-432.
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
Bloomfield, R.J. 1997. Strategic Dependence and the Assessment of Fraud

Risk: A Laboratory Study. The Accounting Review (October): 517-539.
Experimental
Economics
Hackenbrack, K. and M.W. Nelson. 1996. Auditors Incentives and Their

Application of Financial Accounting Standards. The Accounting Review
(January): 43-59.
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
Ponemon, L. A. 1995. The objectivity of accountants' litigation support

judgments. The Accounting Review 70 (July): 467-488.
BDM Experiment
Prawitt, D. F. 1995. Staffing assignments for judgment-oriented audit tasks:

The effects of structured audit technology and environment. The Accounting
Review 70 (July): 443-465.
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
Jeter, D. C., and P. E. Shaw. 1995. Solicitation and auditor reporting

decisions. The Accounting Review 70 (April): 293-315.
Archival
Kennedy, J. 1995. Debiasing the curse of knowledge in audit judgment.

The Accounting Review 70 (April): 249-273.
BDM Experiment
Bloomfield, R. 1995. Strategic dependence and inherent risk assessments.

The Accounting Review 70 (January): 71-90.
Analytical
Nelson, M. W., R. Libby, and S. E. Bonner. 1995. Knowledge structure and

the estimation of conditional probabilities in audit planning. The Accounting
Review 70 (January): 27-47.
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
Raman, K. K., and E. R. Wilson. 1994. Governmental audit procurement

practices and seasoned bond prices. The Accounting Review 69 (October):
517-538.
Questionnaire
Survey
Ward, D. D., R. J. Elder, and S. C. Kattelus. 1994. Further evidence on the

determinants of municipal audit fees. The Accounting Review 69 (April):
399-411.
Archival
Menon, K., and D. D. Williams. 1994. The insurance hypothesis and market
prices. The Accounting Review 69 (April): 327-342.
Archival
Dusenbury, R. B., J. L. Reimers, and S. W. Wheeler. 1994. The effect of

containment information and error frequency on projection of sample errors
to audit populations. The Accounting Review 69 (January): 257-264.
BDM Experiment
Copley, P. A., M. S. Doucet, and K. M. Gaver. 1994. A simultaneous

equations analysis of quality control review outcomes and engagement fees
for audits of recipients of federal financial assistance. The Accounting
Archival
Krishnan, J. 1994. Auditor switching and conservatism. The Accounting

Analytical
Bonner, S. E., and P. L. Walker. 1994. The effects of instruction and

experience on the acquisition of auditing knowledge. The Accounting
BDM Experiment
Morton, S. 1993. Strategic auditing for fraud. The Accounting Review

68 (October): 825-839.
Analytical
Nelson, M. W. 1993. The effects of error frequency and accounting

knowledge on error diagnosis. The Accounting Review 68 (October):
804-824.
BDM Experiment
Waller, W. S. 1993. Auditors' assessments of inherent and control risk in

field settings. The Accounting Review 68 (October): 783-803.
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
McMillan, J. J., and R. A. White. 1993. Auditors' belief revisions and

evidence search: The effect of hypothesis frame, confirmation bias, and
professional skepticism. The Accounting Review 68 (July): 443-465.
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
Christ, M. Y. 1993. Evidence on the nature of audit planning problem

representations: An examination of auditor free recalls. The Accounting
Review 68 (April): 304-322.
BDM Experiment
Mutchler, J. F., and K. Pany. 1993. A comment on "The influence of the

source of professional standards on juror decision. The Accounting Review
68 (January): 176-178.
Other
Buckless, F. A., and R. L. Peace. 1993. The influence of the source of

professional standards on juror decision. The Accounting Review 68
(January): 164-175.
BDM Experiment
Davis, L. R., D. N. Ricchiute, and G. Trompeter. 1993. Audit effort, audit

fees, and the provision of nonaudit services to audit clients. The Accounting
Archival
Parkash, M., and C. F. Venable. 1993. Auditee incentives for auditor

independence: The case of nonaudit services. The Accounting Review
68 (January): 113-133.
Archival
Jeffrey, C. 1992. The relation of judgment, personal involvement, and

experience in the audit of bank loans. The Accounting Review 67 (October):
802-819.
BDM Experiment
Tubbs, R. M. 1992. The effect of experience on the auditor's organization

and amount of knowledge. The Accounting Review 67 (October): 783-801.
BDM Experiment
Matsumura, E. M., and R. R. Tucker. 1992. Fraud detection: A theoretical

foundation. The Accounting Review 67 (October): 753-782.
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
Asare, S. K. 1992. The auditor's going-concern decision: Interaction of task

variables and the sequential processing of evidence. The Accounting Review
67 (April): 379-393.
BDM Experiment
Srivastava, R. P., and G. R. Shafer. 1992. Belief-function formulas for audit

risk. The Accounting Review 67 (April): 249-283.
Analytical
Maher, M. W., P. Tiessen, R. Colson, and A. J. Broman. 1992. Competition

and audit fees. The Accounting Review 67 (January): 199-211.
Archival
D. V. DeJong, and R. Forsythe. 1992. A perspective on the use of laboratory

market experimentation in auditing. The Accounting Review 67 (January):
157-171.
Other
Boatsman, J. R., L. P. Grasso, M. B. Ormiston, and J. H. Reneau, 1992. A

perspective on the use of laboratory market experimentation in auditing.
Other
Wallin, D. E. 1992. Legal recourse and the demand for auditing.

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
Koonce, L. 1992. Explanation and counter explanation during audit

analytical review. The Accounting Review 67 (January): 59-76.
BDM Experiment
Ricchiute, D. N. 1992. Working-paper order effects and auditors' goingconcern decisions. The Accounting Review 67 (January): 46-58.
BDM Experiment
Bedard, J. C., and S. F. Biggs. 1991. Pattern recognition, hypotheses

generation, and auditor performance in an analytical task. The Accounting
Review 66 (July): 622-642.
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
Choo, F., and K. T. Trotman. 1991. The relationship between knowledge

structure and judgments for experienced and inexperienced auditors.
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
Hogarth, R. M. 1991. A perspective on cognitive research in Accounting.

Other
Frederick, D. M. 1991. Auditors' representation and retrieval of internal

control knowledge. The Accounting Review 66 (April): 240-258.
BDM Experiment
Ashton, A. H. 1991. Experience and error frequency knowledge as potential

determinants of audit. The Accounting Review 66 (April): 218-239.
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
Brown, C. E., and I. Solomon. 1991. Configural information processing in

auditing: The role of domain-specific knowledge. The Accounting Review
66 (January): 100-119.
BDM Experiment
M. A. Trombley. 1990. A reply to A comment on acccounting method

choice in the software industry". The Accounting Review 65 (October):
955-959.
Other
Williams, P. F., K. B. Frazier, and A. J. McKee, Jr. 1990. A comment on

"accounting method choice in the software industry". The Accounting
Review 65 (October): 946-954.
Other
Heiman, V. B. 1990. Auditors' assessments of the likelihood of error

BDM Experiment
explanations in analytical review. The Accounting Review 65 (October): 875890.
Anderson, M., U. Anderson, R. Helleloid, E. Joyce, and M. Schadewald.
1990. Internal revenue service access to tax accrual workpapers: A
laboratory investigation. The Accounting Review 65 (October): 857-874.
BDM Experiment
Schneider, A., and N. Wilner. 1990. A test of audit deterrent to financial

reporting irregularities using the randomized response technique.
BDM Experiment
Murnighan, J. K., and M. H. Bazerman. 1990. A perspective on negotiation

research in accounting and auditing. The Accounting Review 65 (July):
642-657.
Other
Wheeler, S., and K. Pany. 1990. Assessing the performance of analytical

procedures: A best case scenario. The Accounting Review 65 (July):
557-577.
Other
Penno, M. 1990. Auditing for performance evaluation. The Accounting

Review 65 (July): 520-536.
Analytical
Tubbs, R. M., W. F. Messier, Jr., and W. R. Knechel. 1990. Recency effects

in the auditor's belief-revision process. The Accounting Review 65 (April):
452-460.
BDM Experiment
Schatzberg, J. W. 1990. A laboratory market investigation of low balling in

audit pricing. The Accounting Review 65 (April): 337-362.
Experimental
Economics
Magee, R. P., and M.-C. Tseng. 1990. Audit pricing and independence.
Analytical
Wild, J. J., and S. F. Biggs. 1990. Strategic considerations for unaudited

account values in analytical review. The Accounting Review 65 (January):
227-241.
Analytical
Kachelmeier, S. J., and W. F. Messier, Jr. 1990. An investigation of the

influence of a nonstatistical decision aid on auditor sample size decisions.
BDM Experiment
Bonner, S. E. 1990. Experience effects in auditing: The role of task-specific

knowledge. The Accounting Review 65 (January): 72-92.
BDM Experiment
Libby, R., and P. A. Libby. 1989. Expert measurement and mechanical

combination in control reliance decisions. The Accounting Review 64
(October): 729-747.
BDM Experiment
Wright, A., and R. H. Ashton. 1989. Identifying audit adjustments with

attention-directing procedures. The Accounting Review 64 (October):
710-728.
Archival
Beatty, R. P. 1989. Auditor reputation and the pricing of initial public

offerings. The Accounting Review 64 (October): 693-709.
Archival
Hill, J. W., and R. W. Ingram. 1989. Selection of GAAP or RAP in the

savings and loan industry. The Accounting Review 64 (October): 667-679.
Archival
Moeckel, C. L., and R. D. Plumlee. 1989. Auditors' confidence in

recognition of audit evidence. The Accounting Review 64 (October):
653-666.
BDM Experiment
Trombley, M. A. 1989. Accounting method choice in the software industry:

characteristics of firms electing early adoption of SFAS No. 86.
Archival
Simnett, R., and K. Trotman. 1989. Auditor versus model: Information

choice and information processing. The Accounting Review 64 (July):
514-528.
BDM Experiment
Marchant, G. 1989. Analogical reasoning and hypothesis generation in

auditing. The Accounting Review 64 (July): 500-513.
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.
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
Hopwood, W., J. McKeown, and J. Mutchler. 1989. A test for the

incremental explanatory power of opinions qualified for consistency and
uncertainty. The Accounting Review 64 (January): 28-48.
Archival
Francis, J. R., and E. R. Wilson. 1988. Auditor changes: A joint test of

theories relating to agency costs and auditor differentiation. The Accounting
Archival
Ashton, A. H., and R. H. Ashton. 1988. Sequential belief revision in

auditing. The Accounting Review 63 (October): 623-641.
BDM Experiment
Balvers, R. J., B. McDonald, and R. E. Miller. 1988. Underpricing of new

issues and the choice of auditor as a signal of investment banker reputation.
The Accounting Review 63 (October): 605-622.
Archival
Meixner, W. F., and R. B. Welker. 1988. Judgment consensus and auditor

experience: An examination of organizational relations. The Accounting
Review 63 (July): 505-513.
BDM Experiment
Bamber, E. M., and D. Snowball. 1988. An experimental study of the effects

of audit structure in uncertain task environments. The Accounting Review
63 (July): 490-504.
BDM Experiment
Swanson, G. A., and J. C. Gardner. 1988. Not-for-profit accounting and

auditing in the early eighteenth century. The Accounting Review 63 (July):
436-447.
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
Morris, M. H., and W. D. Nichols. 1988. Consistency exceptions: Materiality Archival

judgments and audit firm structure. The Accounting Review
63 (April): 237-254.
Rubin, M. A. 1988. Municipal audit fee determinants. The Accounting
Questionnaire
Survey
Archival
Biggs, S. F., T. J. Mock, and P. R. Watkins. 1988. Auditor's use of analytical

review in audit program design. The Accounting Review 63 (January):
148-161.
BDM Experiment
Knechel, W. R. 1988. The effectiveness of statistical analytical review as a

substantive accounting procedure: A simulation analysis. The Accounting
Other
Palmrose, Z.-V. 1988. An analysis of auditor litigation and audit service

quality. The Accounting Review 63 (January): 55-73.
Archival
Knapp, M. C. 1987. An empirical study of audit committee support for

auditors involved in technical disputes with client management.
BDM Experiment
Haskins, M. E. 1987. Client control environments: An examination of

auditors' perceptions. The Accounting Review 62 (July): 542-563.
Questionnaire
Survey
Grimlund, R. A., and W. L. Felix, Jr. 1987. Simulation evidence and analysis
of alternative methods of evaluating dollarunit samples.
Other
Dopuch, N., R. W. Holthausen, and R. W. Leftwich. 1987. Predicting audit

qualifications with financial and market variables. The Accounting Review
62 (July): 431-454.
Archival
Waller, W. S., and W. L. Felix, Jr. 1987. Auditors' covariation judgments.

BDM Experiment
Nichols, D. R. 1987. A model of auditors' preliminary evaluations of internal

control from audit data. The Accounting Review 62 (January): 183-190.
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
Steinbart, P. J. 1987. The construction of a rule-based expert system as a

method for studying materiality judgments. The Accounting Review
62 (January): 97-116.
Other
Berry, L. E., G. B. Harwood, and J. L. Katz. 1987. Performance of auditing

procedures by governmental auditors: Some preliminary evidence.
Questionnaire
Survey
Abdolmohammadi, M., and A. Wright. 1987. An examination of the effects

of experience and task complexity on audit judgments. The Accounting
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
Analytical
Danos, P., and J. W. Eichenseher. 1986. Long-term trends toward seller

Archival
concentration in the U.S. audit market. The Accounting Review 61 (October):
633-650.
Anderson, J. C., and J. M. Kraushaar. 1986. Measurement error and
statistical sampling in auditing: The potential effects. The Accounting
Review 61 (July): 379-399.
Other
Casey, C., and Selling, T. I. 1986. The effect of task predicability and prior
probability disclosure on judgment quality and confidence. The Accounting
BDM Experiment
Burgstahler, D., and J. Jiambalvo. 1986. Sample error characteristics and

projection of error to audit populations. The Accounting Review 61 (April):
233-248.
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
Butler, S. A. 1986. Anchoring in the judgmental evaluation of audit samples.

BDM Experiment
Dworin, L., and R. A. Grimlund. 1986. Dollar-unit sampling: A comparison

of the quasi-bayesian and moment bounds. The Accounting Review
61 (January): 36-57.
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
Fellingham, J. C., and D. P. Newman. 1985. Strategic considerations in

auditing. The Accounting Review 60 (October): 634-650.
Analytical
Biggs, S. F., and J. J. Wild. 1985. An investigation of auditor judgment in

analytical review. The Accounting Review 60 (October): 607-633.
BDM Experiment
Srivastiva, R. P. 1985. A note on internal control systems with control

components in series. The Accounting Review 60 (July): 504-507.
Analytical
Neter, J., J. R. Johnson, and R. A. Leitch. 1985. Characteristics of dollar-unit Other

taints and error rates in accounts. The Accounting Review 60 (July): 488-499.
Kaplan, S. E., and P. M. J. Reckers. 1985. An examination of auditor
performance evaluation. The Accounting Review 60 (July): 477-487.
BDM Experiment
Ham, J., D. Losell, and W. Smieliauskas. 1985. An empirical study of error

characteristics in accounting populations. The Accounting Review 60 (July):
387-406.
Archival
Schwartz, K. B., and K. Menon. 1985. Auditor Switches by failing firms.

The Accounting Review 60 (April):248-261.
Archival
Libby, R., J. T. Artman, and J. J. Willingham. 1985. Process susceptibility,

BDM Experiment
control risk, and audit planning. The Accounting Review 60 (April): 212-230.
Knapp, M. C. 1985. Audit conflict: An empirical study of the perceived
ability of auditors to resist management pressure. The Accounting Review
60 (April): 202-211.
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.
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
Dunn, W., M., and T. W. Hall. 1984. An empirical analysis of the

Questionnaire
relationship between the CPA examination candidate attributes and candidate Survey
performance. The Accounting Review 59 (October): 674 689.
Waller, W. S., and W. L. Felix, Jr. 1984. The effects of incomplete outcome
feedback on auditors' self-perceptions of judgment ability. The Accounting
BDM Experiment
McCray, J. H. 1984. A quasi-bayesian audit risk model for dollar unit

sampling: A reply. The Accounting Review 59 (July): 526 527.
Other
Smith, M. E. 1984. A quasi-bayesian audit risk model for dollar unit

sampling: A comment. The Accounting Review 59 (July): 524 525.
Other
Arnold, D.F., and T. J. Geiselhart. 1984. Practitioners views on five-year

educational requirements for CPAs. The Accounting Review 59 (April):
314-324.
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
Ashton, R. H. 1984. Integrating research and teaching in auditing: Fifteen

cases on judgment. The Accounting Review 59 (January): 78-97.
Other
McCray, J. H. 1984. A quasi-bayesian audit risk model for dollar unit

sampling. The Accounting Review 59 (January): 35-51.
Other
Aranya, N., and K.R. Ferns. 1984. A re-examination of accountants

organisational-professional conflict. The Accounting Review 59 (January):
1-15.
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
Dillard, J. F., and D. L. Jensen. 1983. The auditor's report: An analysis of

opinion. The Accounting Review 58 (October): 787-798.
Archival
Reeve, J. M. 1983. The five-year accounting program as a quality signal.

Other
Wright, A. 1983. The impact of CPA-firm size on auditor disclosure

preferences. The Accounting Review 58 (July): 621-632.
BDM Experiment
Libby, R. 1983. Comments on Weick. The Accounting Review 58 (April):

370-374.
Other
Weick, K. E. 1983. Stress in accounting systems. The Accounting Review

58 (April): 350-369.
Other
Demski, J.S. Comments in Wilson and Jensen. The Accounting Review

58 (April): 347-349.
Other
Kaplan, R. S. Comments in Wilson and Jensen. The Accounting Review

58 (April): 340-346.
Other
Wilson, R. 1983. Auditing: Perspectives from multi-person decision theory.

Other
Abdel-khalik, A. R., D. Snowball, and J. H. Wragge. 1983. The effects of

certain internal audit variables on the planning of external audit programs.
BDM Experiment
Johnson, W.B. 1983. ''Representativeness'' in judgmental predictions of

corporate bankruptcy. The Accounting Review 58 (January): 78-92.
Other
Hylas, R. E., and R. H. Ashton. 1982. Audit detection of financial statement

errors. The Accounting Review 57 (October): 751-765.
Questionnaire
Survey
Jiambalvo, J., and J. Pratt. 1982. Task complexity and leadership

effectiveness in CPA firms. The Accounting Review 57 (October): 734-750.
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
Weber, R. 1982. Audit trail system support in advanced computer-based

accounting systems. The Accounting Review 57 (April): 311-325.
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
Bailey, W. T. 1982. An appraisal of research designs used to investigate the

information content of audit reports. The Accounting Review 57 (January):
141-146.
Other
Balachandran, K. R., and R. E. Steuer. 1982. An interactive model for the

CPA firm audit staff planning problem with multiple objectives.
Analytical
Gibbins, M., and F. M. Wolf. 1982. Auditors' subjective decision

environment-The case of a normal external audit. The Accounting Review
57 (January): 105-124.
Questionnaire
Survey
Ballew, V. 1982. Technological routineness & intra-unit structure in CPA

firms. The Accounting Review 57 (January): 88-104.
Questionnaire
Survey
Kinney, W. R., Jr., and W. C. Uecker. 1982. Mitigating the consequences of

BDM Experiment
anchoring in auditor judgments. The Accounting Review 57 (January): 55-69.
Danos, P., and E. A. Imhoff. 1982. Auditor review of financial forecasts: An
analysis of factors affecting reasonableness judgments. The Accounting
BDM Experiment
Bailey, W. T. 1981. The effects of audit reports on chartered financial

analysts' perceptions. The Accounting Review 56 (October): 882-896.
BDM Experiment
Wolf, F. M. 1981. ''The nature of managerial work-the case for unobtrusive

measures revisited''-A reply. The Accounting Review 56 (October): 971-974
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
Wolf, F. M. 1981. The nature of managerial work: An investigation of the

work of the audit. The Accounting Review 56 (October): 861-881.
Other
Balachandran, B. V., and A. A. Zoltners. 1981. An interactive audit-staff

scheduling decision support system. The Accounting Review 56 (October):
801-812.
Analytical
Shockley, R. A. 1981. Perceptions of auditors' independence: An empirical

analysis. The Accounting Review 56 (October): 785-800.
BDM Experiment
Eichenseher, J. W., and P. Danos. 1981. The analysis of industry-specific

auditor concentration: Towards an explanatory model. The Accounting
Review 56 (July): 479-492.
Archival
Uecker, W. C., A. P. Brief, and W. R. Kinney, Jr. 1981. Perception of the

internal and external auditor as a deterrent to corporate irregularities.
BDM Experiment
Crosby, M. A. 1981. Bayesian statistics in auditing: A comparison of

probability elicitation techniques. The Accounting Review 56 (April):
355-365.
BDM Experiment
Fried, D., and A. Schiff. 1981. CPA switches and associated market
reactions. The Accounting Review 56 (April): 326-341.
Archival
Johnson, J. R., R. A. Leitch, and J. Neter. 1981. Characteristics of errors in

accounts receivable and inventory audits. The Accounting Review 56 (April):
270-293.
Archival
Dykxhoorn, H. J., and K. E. Sinning. 1981. Wirtschaftsprufer perception of

auditor independence. The Accounting Review 56 (January): 97-107.
Questionnaire
Survey
Ashton, R. H., and R. E. Hylas. 1980. The return of ''problem'' confirmation

requests by the U. S. postal service. The Accounting Review 55 (October):
649-657.
Other
Toba, Y. 1980. A semantic meaning analysis of the ultimate proposition to be

verified by independent auditors. The Accounting Review 55 (October): 604619.
Other
Whittred, G. P. 1980. Audit qualification and the timeliness of corporate

annual reports. The Accounting Review 55 (October): 563-577.
Archival
Firth, M. 1980. Perceptions of auditor independence and official ethical

guidelines. The Accounting Review 55 (July): 451-466.
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
Blocher, E. 1979. Performance effects of different audit staff assignment

strategies. The Accounting Review 54 (July): 563-573.
Archival
Grove, H. D., R. S. Savich. 1979. Attitude research in accounting. A model

for reliability and validity considerations. The Accounting Review 54 (July):
522-537.
Other
Ferris, K. R. 1979. A test of the expectancy change of motivation in an

accounting environment with accountants. A response. The Accounting
Other
Johnson, W. B. 1979. A test of the expectancy change of motivation in an

accounting environment with accountants: A comment. The Accounting
Other
Ashton, R. H. 1979. Some implications of parameter sensitivity research for

judgment modeling. The Accounting Review 54 (January): 170-179.
Other
Burdick, R. K., J. H. Reneau, and A. I. Barkman. 1978. Within-item

variation: A stochastic approach to audit uncertainty: A comment.
The Accounting Review 53 (October): 989-996.
Analytical
Ng, D. S. 1978. An information economics analysis of financial reporting

and external auditing. The Accounting Review 53 (October): 910-920.
Analytical
Imhoff, E. A., Jr. 1978. Employment effects on auditor independence. The

Accounting Review 53 (October): 869-881.
Archival
Shank, J. K., and R. J. Murdock. 1978. Comparability in the application of

reportings standards: Some further evidence. The Accounting Review
53 (October): 824-835.
Archival
Ijiri, Y. and R. S. Kaplan. 1978. Sampling for integrated audit objectives-A

reply. The Accounting Review 53 (July): 773-774.
Other
Blocher, E. 1978. Sampling for integrated audit objectives - A comment.

Analytical
Reneau, J. H. 1978. CAV bounds in dollar unit sampling: Some simulation

results. The Accounting Review 53 (July): 669-680.
Other
Firth, M. 1978. Qualified audit reports: Their impact on investment

decisions. The Accounting Review 53 (July): 642-650.
Archival
Schultz, J. J., Jr., and S. G. Gustavson. 1978. Actuaries' perceptions of

variables affecting the independent auditor's legal liability. The Accounting
Review 53 (July): 626-641.
BDM Experiment
Smith, J. M., Jr. 1978. Audit education for the 1980s. The Accounting
Other
Chambers, A. D. 1978. Teaching internal auditing at a university An

example in context. The Accounting Review 53 (January): 143-147.
Other
Neter, J., R. A. Leitch, and S. E. Fienberg. 1978. Dollar unit sampling:

Multinomial bounds for total overstatement and understatement errors.
Analytical
Kinney, W. R., Jr. 1978. ARIMA and regression in analytical review: An

empirical test. The Accounting Review 53 (January): 48-60.
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
Schnepper, J. A. 1977. The accountant's liability under rule 10b-5 and

section 10 of the Securities Exchange Act of 1934: The hole in hochfelder.
Other
Toba, T. 1977. A general theory of evidence on the conceptual foundation in

auditing theory. A reply. The Accounting Review 52 (July): 756-758.
Analytical
Gibbs, T. E. 1977. A general theory of evidence on the conceptual

foundation in auditing theory: A comment. The Accounting Review
52 (July): 751-755.
Analytical
Ferris, K. R. 1977. A test of the expectancy theory of motivation in an

accounting environment. The Accounting Review 52 (April): 605-615.
Questionnaire
Survey
Baker, C. R. 1977. Management strategy in a large accounting firm.

Other
Chandra, G. 1977. A study of the consensus on disclosure among public

accountants and security analysts: A reply. The Accounting Review
52 (April): 513-515.
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
Kreiser, L. 1977. Maintaining and improving the audit competence of CPA's

- CPA and selected use reaction. The Accounting Review 52 (April):
427-437.
Questionnaire
Survey
Anderson, J. A. 1977. The potential impact of knowledge of market

efficiency on the legal liability of auditors. The Accounting Review
52 (April): 417-426.
Other
Stolle, C. D. 1977. Perceived differences among public accounting firms

which affect job choices. The Accounting Review 52 (April): 379-395.
Questionnaire
Survey
Slavin, N. S. 1977. The elimination of 'scienter' in determining the auditor's

statutory liability. The Accounting Review 52 (April): 360-368.
Other
Hofstedt, T. R., and G. D. Hughes. 1977. An empirical study of the judgment

element in disclosure decisions. The Accounting Review
52 (April): 379-395.
BDM Experiment
Kissinger, J. N. 1977. A general theory of evidence as the conceptual

foundation in auditing: some comments and extensions. The Accounting
Analytical
Hansen, D. R., and T. L. Shaftel. 1977. Sampling for integrated auditing

objectives. The Accounting Review 52 (January): 109-123.
Archival
Newton, L. K. 1977. The risk factor in materiality decisions. The Accounting

BDM Experiment
Hughes, J. S. 1977. Optimal internal audit timing. The Accounting Review

52 (January): 56-68.
Analytical
Epares, R. A., L. R. Puquette, and M. A. Pearson. 1976. A flow chart

conceptualization of auditors reports on financial statement. The Accounting
Other
Tummins, M. and R. H. Strauser. 1976. A confidence limits table in attribute

analysis. The Accounting Review 51 (October): 907-912.
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
Felix, W. L. Jr. 1976. Evidence on alternative means of assessing probability

distributions for audit decision making. The Accounting Review 51 (July):
800-807.
BDM Experiment
Deakin, E. B. and M. H. Granof. 1976. Regression analysis as a means of

determining audit sample size: A reply. The Accounting Review 51 (April):
402-408.
Other
Balter, T. B. and J. K. Harris. 1976. An analysis of APB opinion coverage in

the CPA examination. The Accounting Review 51 (April): 370-375.
Archival
Blocher, B., and J. C. Robertson. 1976. Bayesian sampling procedures for

auditors: Computer-assisted instructions. The Accounting Review 51 (April):
358-363.
Other
Nichols, D. R., and K. H. Price. 1976. The auditor-firm conflict - an analysis

using concepts of exchange theory. The Accounting Review 51 (April):
335-346.
Other
Stolle, C. D. 1976. Timing of the office visit: A factor in public accounting

job selection. The Accounting Review 5 (January): 139-141.
Questionnaire
Survey
Maxim, L. D., D. E. Cullen, and F. X. Cook, Jr. 1976. Optimal acceptance

sampling plans for auditing 'batched' stop and go vs. conventional singlestage attributes plans. The Accounting Review 51 (January): 97-109.
Analytical
Lavin, D. 1976. Perceptions of the independence of the auditor.

Questionnaire
Survey
Causey, D. Y., Jr. 1976. Newly emerging standards of auditor responsibility.

Other
Goldman, A., and B. Barlev, B. 1975. The auditorfirm conflict of interests:

A reply. The Accounting Review 50 (July): 857-859.
Other
Aranya, N., and M. Sarell. 1975. The auditorfirm conflict of interests: A

comment. The Accounting Review 50 (July): 854-856.
Other
Goldman, A., and B. Barlev, B. 1975. The auditorfirm conflict of interests:

Its implications for independence. A reply. The Accounting Review
50 (July): 848-853.
Other
Loeb. S. E. 1975. The auditorfirm conflict of interests: Its implications for

Independence. A comment. The Accounting Review 50 (July): 844-847.
Other
Bodnar, G. 1975. Reliability modeling of internal control systems.

Analytical
Boatsman, J. R. & Crooch, G. M. 1975. An example of controlling the risk

of a type II error for substantive tests in auditing. The Accounting Review 50
(April): 610-615.
Other
Watson, D. J. H. 1975. The structure of project teams facing differentiated

environments An exploratory study in public accounting firms.
Questionnaire
Survey
Sawyer, L. S. 1975. Modern internal auditing The new problem.

Other
Corless, J. L. 1975. Comment on assessing prior distribution for applying

bayesien statistics in auditing. A reply. The Accounting Review 50 (January):
158-159.
Other
Ward. R. H. 1975. Assessing prior distribution for applying bayesian

statistics in auditing. A comment. The Accounting Review 50 (January):
155-157.
Other
Cushing, B. E. 1975. A further note on the mathematical approach to the

analysis & design of internal control systems. 50 (January): 151-154.
Other
Ishikawa, A. 1975. A mathematical approach to the analysis & design of

internal control systems: A brief comment. The Accounting Review
50 (January): 148-150.
Analytical
Toba, Y. 1975. A general theory of evidence as the conceptual foundation in

auditing. The Accounting Review 50 (January): 7-24.
Analytical

33 Years of Auditing Research Database

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THIRTY THREE YEARS OF AUDIT RESEARCH

Accounting, Organizations and Society

Accounting, Organizations and Society

Bame-Aldred, C.W. and T. Kida. 2007. A comparison of the auditor and

Robson, K., C. Humphrey, R. Khalifa, and J. Jones. 2007. Transforming

Gendron, Y., D.J. Cooper, and B. Townley. 2007. The construction of

DeZoort, T., P. Harrison, and M. Taylor. 2006. Accountability and auditors

Gendron, Y., and J. Bdard. 2006. On the constitution of audit committee

Auditor Judgment Performance for Configural and Non-Configural Tasks.

Brcheler, V., S. Maijoor, and A. van Witteloostuijn. 2004. Auditor Human

Power, M.K. 2003. Auditing and the Production of Legitimacy. Accounting,

De Beelde, I. 2002. Creating a Profession Out Of Nothing? The Case of

Viator, R.E. 2001. An Examination of African Americans' Access to Public

Hronsky, J.J.F., and K.A. Houghton. 2001. The Meaning of a Defined

Braun, R.L. 2000. The Effect of Time Pressure on Auditor Attention to

Radcliffe, V.S. 1999. Knowing Efficiency: the Enactment of Efficiency in

Ricchiute, D.N., 1999. The Effect of Audit Seniors' Decisions on Working

De Ruyter, K., and M. Wetzels. 1999. Commitment in Auditor-Client

Radcliffe, V.S. 1998. Efficiency Audit: An Assembly of Rationalities and

Napier, C.J. 1998. Intersection of Law and Accountancy: Unlimited Auditor

Grey, C. 1998. On Being a Professional in a Big Six Firm. Accounting,

Gietzmann, M.B., and R. Quick. 1998. Capping Auditor Liability: The

DeZoort, F.T. 1998. An Analysis of Experience Effects on Audit Committee

Members' Oversight Judgments. Accounting, Organizations and Society

Burrows, G., and C. Black. 1998. Profit Sharing in Australian Big 6

Brozovsky, J.A., and F.M. Richardson. 1998. The Effects of Information

Salterio, S., and L. Koonce. 1997. The Persuasiveness of Audit Evidence:

Power, M. 1997. Expertise and the Construction of Relevance: Accountants

Hull, R.P., and P.H. Umansky. 1997. An Examination of Gender

Bonner, S.E., R. Libby, and W. Nelson. 1997. Audit Category Knowledge as

Asare, S.K., and A. Wright. 1997. Hypothesis Revision Strategies in

Reasoning. Accounting, Organizations and Society (Vol. 21 No. 1): 41-51.

Salterio, S. 1996. The Effects of Precedents and Client Position on Auditors

Power, M. 1996. Making Things Auditable. Accounting, Organizations and

Fischer, M.J. 1996. Real-izing The Benefits of New Technologies as a

Choo, F. 1996. Auditors Knowledge Content and Judgement Performance:

Windsor, C.A., and N.M. Ashkanasy. 1995. The Effect of Client

Francis, J.R. 1994. Auditing, Hermeneutics, and Subjectivity. Accounting,

Carpenter, B.W., M.W. Dirsmith, and P.P. Gupta. 1994. Materiality

Bonner, S.E. 1994. A Model of the Effects of Audit Task Complexity.

Johnson, P.E., S. Grazioli and K. Jamal. 1993. Fraud Detection:

Gibbins, M., and K. Jamal. 1993. Problem-Centred Research and

Libby, R., and J. Luft. 1993. Determinants of Judgment Performance in

Hogarth, R.M. 1993. Accounting for Decisions and Decisions for

Peters, J.M. 1993. Decision Making, Cognitive Science and Accounting: An

Carpenter, B., and M. Dirsmith. 1993. Sampling and the Abstraction of

Johnson, O. 1992. Business Judgment v. Audit Judgment: Why the Legal

Power, M.K. 1992. From Common Sense to Expertise: Reflections on the

Kaplan, S.E., and P.M.J. Reckers. 1989. An Examination of Information

Choo, F. 1989. Cognitive Scripts in Auditing and Accounting Behavior.

Keasey, K., and R. Watson. 1989. Consensus and Accuracy in Accounting

Harrell, A., M Taylor and E. Chewning. 1989. An Examination of

Organizations and Society (Vol. 14 No. 1/2): 179.

Bedard, J. 1989. Expertise in Auditing: Myth or Reality. Accounting,

Beach, L.R., and J.R. Frederickson. 1989. Image Theory: An Alternative

Wright, A. 1988. The Impact of Prior Working Papers on Auditor Evidential

Colbert, J.L. 1988. Inherent Risk: An Investigation of Auditors Judgments.

Holt, D.L. 1987. Auditors and Base Rates Revisited. Accounting,

Shields, M.D., I. Solomon and W.S. Waller. 1987. Effects of Alternative

Houghton, K.A. 1987. True and Fair View: An Empirical Study of

Snowball, D. 1986. Accounting Laboratory Experiments on Human

McRoberts, H.A., and J. Hudson. 1985. Auditing Program Evaluations: The