Auditing: A Journal of Practice & Theory

The Securities and Exchange Commission (SEC) and others have emphasized the need for audit committees to have solely...

There is much debate among audit researchers concerning the degree to which large audit firms develop and benefit...

The Securities and Exchange Commission (SEC) and legislators have expressed concerns that independence may be negatively impacted if...

The role of auditing in ensuring the quality of corporate earnings has come under considerable scrutiny because of...

Managers establish and maintain a control environment to provide assurance regarding the integrity of financial information--both for themselves...

This study examines the effects of audit opinions and earnings news on the timeliness of annual earnings announcements...

After a material unusual fluctuation is identified while conducting analytical procedures, the auditor considers the most likely cause(s)...

A key issue associated with the expansion of assurance services beyond the traditional financial statement audit is the...

Audit committees play a critical role in ensuring reliable financial reporting. Several initiatives (e.g., new SEC disclosure rules...

The business community, including the accounting profession, has long been aware that corporate managers may be creative in...

Auditors rely heavily on the use of analytical procedures to investigate unexpected fluctuations in a client's financial statements....

This study was sponsored by the Auditing Standards Board to gather evidence on the effects of SAS No....

The Securities and Exchange Commission (SEC) has spent significant effort in recent years attempting to enhance the role...

This study compared the number of risk factors identified by auditors using a presentation format based on a...

Knowledge of the characteristics of accounting errors helps auditors improve their effectiveness and efficiencies in detecting material misstatements....

The assessment of planning materiality (PM) is an important audit judgment that affects the extent of auditor effort...

INTRODUCTION The role of the audit committee in corporate governance is a subject of increasing regulatory interest. In...

INTRODUCTION This paper uses IPO audit fees to assess the use of industry specialization as a differentiation strategy...

INTRODUCTION This study examines the association between audit and nonaudit service (NAS) fees received by an auditor and...

INTRODUCTION The role of auditing in ensuring the quality of corporate earnings has come under considerable scrutiny due...