Auditing: A Journal of Practice and Theory http://scitation.aip.org/ Auditing: A Journal of Practice and Theory Additional Journal Content http://link.aip.org/link/?JPT/30/i/1&agg=rss <br/> Abstract not available. [Auditing: A Journal of Practice & Theory 30, i (2011)] published Fri Aug 19, 2011. Author Information http://link.aip.org/link/?JPT/30/255/1&agg=rss <br/> Abstract not available. [Auditing: A Journal of Practice & Theory 30, 255 (2011)] published Fri Aug 19, 2011. Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information http://link.aip.org/link/?JPT/30/239/1&agg=rss Gary Pflugrath, Peter Roebuck, and Roger Simnett<br/> SUMMARY: This study reports the results of a behavioral experiment examining whether financial analysts from Australia, the United States, and the United Kingdom perceive a difference in the credibility of stand-alone corporate social responsibility (CSR) reports depending on whether they are assure ... [Auditing: A Journal of Practice & Theory 30, 239 (2011)] published Fri Aug 19, 2011. Effect of Auditor Negotiation Experience and Client Negotiating Style on Auditors' Judgments in an Auditor-Client Negotiation Context http://link.aip.org/link/?JPT/30/225/1&agg=rss Honglin Fu, Hun-Tong Tan, and Jixun Zhang<br/> SUMMARY: In this paper, we present the results of an experiment that investigates the effects of two factorsauditors' negotiation experience and client negotiation styleon auditors' perceived ultimate negotiation outcome in terms of an asset impairment writedown. We show that negotiation experience ... [Auditing: A Journal of Practice & Theory 30, 225 (2011)] published Fri Aug 19, 2011. Internal Auditors' Fraud Judgments: The Benefits of Brainstorming in Groups http://link.aip.org/link/?JPT/30/211/1&agg=rss Tina D. Carpenter, Jane L. Reimers, and Phillip Z. Fretwell<br/> SUMMARY: Recent fraud scandals have encouraged actions by standard-setters to improve both corporate governance among firms and auditors' fraud investigations. Internal auditors are now viewed as playing an important role in reducing fraudulent financial reporting. Although brainstorming is not requ ... [Auditing: A Journal of Practice & Theory 30, 211 (2011)] published Fri Aug 19, 2011. Management Reporting on Internal Control and Accruals Quality: Insights from a Comply-or-Explain Internal Control Regime http://link.aip.org/link/?JPT/30/181/1&agg=rss Katrien Van de Poel and Ann Vanstraelen<br/> SUMMARY: Internal control regulation remains the subject of an ongoing global debate among academics, regulators, and practitioners in terms of costs and effectiveness. This is reflected by different internal control regulations in different countries, resulting in varying management's incentives ac ... [Auditing: A Journal of Practice & Theory 30, 181 (2011)] published Fri Aug 19, 2011. Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk? http://link.aip.org/link/?JPT/30/157/1&agg=rss Jonathan D. Stanley<br/> SUMMARY: This study hypothesizes a link between observed audit prices and future reported changes in clients' economic condition. As predicted, results from a traditional audit fee model, estimated using a large sample of U.S. public company engagements spanning from 2000 to 2007, reveal a significa ... [Auditing: A Journal of Practice & Theory 30, 157 (2011)] published Fri Aug 19, 2011. How Do Audit Seniors Respond to Heightened Fraud Risk? http://link.aip.org/link/?JPT/30/81/1&agg=rss Jacqueline S. Hammersley, Karla M. Johnstone, and Kathryn Kadous<br/> SUMMARY: This paper describes how audit seniors modify a standard audit program in response to heightened fraud risk when cues allow formation of specific hypotheses about the nature of the fraud. We conduct an experiment in which we manipulate provision of information about an internal control mate ... [Auditing: A Journal of Practice & Theory 30, 81 (2011)] published Fri Aug 19, 2011. Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms? http://link.aip.org/link/?JPT/30/59/1&agg=rss Audrey A. Gramling, Jayanthi Krishnan, and Yinqi Zhang<br/> SUMMARY: The primary issue we examine is whether PCAOB-identified audit deficiencies are associated with a change in triennially inspected audit firms' going-concern (GC) reporting decisions for their financially distressed clients. Our analysis generally indicates that firms with PCAOB deficiencies ... [Auditing: A Journal of Practice & Theory 30, 59 (2011)] published Fri Aug 19, 2011. Recent Auditor Downgrade Activity and Changes in Clients' Discretionary Accruals http://link.aip.org/link/?JPT/30/33/1&agg=rss Brian T. Carver, Carl W. Hollingsworth, and Jonathan D. Stanley<br/> SUMMARY: This study examines whether recent auditor downgrade activity is associated with subsequent changes in clients' discretionary accruals. The market for audit services has undergone dramatic change in recent years, resulting in a substantial increase in the number of clients realigning to sma ... [Auditing: A Journal of Practice & Theory 30, 33 (2011)] published Fri Aug 19, 2011. Client Importance and Earnings Management: The Moderating Role of Audit Committees http://link.aip.org/link/?JPT/30/125/1&agg=rss Vineeta D. Sharma, Divesh S. Sharma, and Umapathy Ananthanarayanan<br/> SUMMARY: This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client importance fee-based measures, both performance-adjusted discretionary tot ... [Auditing: A Journal of Practice & Theory 30, 125 (2011)] published Fri Aug 19, 2011. Nonaudit Services and Earnings Management in the Pre-SOX and Post-SOX Eras http://link.aip.org/link/?JPT/30/103/1&agg=rss Jayanthi Krishnan, Lixin (Nancy) Su, and Yinqi Zhang<br/> SUMMARY: Concerns about the impact of auditor-provided nonaudit services (NAS) on auditor independence arise because of (1) auditors' economic dependence on their clients, and (2) some specific types of NAS which the Securities and Exchange Commission (SEC) argues can harm auditor objectivity. The S ... [Auditing: A Journal of Practice & Theory 30, 103 (2011)] published Fri Aug 19, 2011. Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions http://link.aip.org/link/?JPT/30/1/1&agg=rss Joseph V. Carcello, Dana R. Hermanson, and Zhongxia (Shelly) Ye<br/> SUMMARY: Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, we discuss 12 recent literature review or meta-analysis papers and summarize selected results (i.e., clusters of papers with new and interesti ... [Auditing: A Journal of Practice & Theory 30, 1 (2011)] published Fri Aug 19, 2011. Additional Journal Content http://link.aip.org/link/?JPT/30/i/1&agg=rss <br/> Abstract not available. [Auditing: A Journal of Practice & Theory 30, i (2011)] published Tue May 24, 2011. The Auditor's Going-Concern Opinion as a Communication of Risk http://link.aip.org/link/?JPT/30/77/1&agg=rss Allen D. Blay, Marshall A. Geiger, and David S. North<br/> SUMMARY: In this study, we examine the proposition that the auditor's going-concern modified opinion is a valuable risk communication to the equity market that results in a shift of the market's perception of financially distressed firms. Specifically, our analyses reveal that the market valuation i ... [Auditing: A Journal of Practice & Theory 30, 77 (2011)] published Tue May 24, 2011. Does Mandated Disclosure Induce a Structural Change in the Determinants of Nonaudit Service Purchases? http://link.aip.org/link/?JPT/30/51/1&agg=rss Lawrence J. Abbott, Susan Parker, and Gary F. Peters<br/> SUMMARY: We investigate the association between mandated fee disclosures and structural changes in the determinants of nonaudit services (NAS). The Securities and Exchange Commission (SEC) underscored the importance of understanding the impact of disclosures when the Auditor Independence Rules of 20 ... [Auditing: A Journal of Practice & Theory 30, 51 (2011)] published Tue May 24, 2011. Author Information http://link.aip.org/link/?JPT/30/257/1&agg=rss <br/> Abstract not available. [Auditing: A Journal of Practice & Theory 30, 257 (2011)] published Tue May 24, 2011. Litigation Risk and Abnormal Accruals http://link.aip.org/link/?JPT/30/231/1&agg=rss Jeff P. Boone, Inder K. Khurana, and K. K. Raman<br/> SUMMARY: In this paper, we examine the relation between auditor litigation risk and abnormal accruals over the 19892007 time period. We address potential endogeneity in prior studies by jointly modeling abnormal accruals and litigation risk in a simultaneous equation system. Our findings suggest tha ... [Auditing: A Journal of Practice & Theory 30, 231 (2011)] published Tue May 24, 2011. Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality http://link.aip.org/link/?JPT/30/201/1&agg=rss Hsin-Yi Chi and Chen-Lung Chin<br/> SUMMARY: This paper first examines whether the Big 4 audit quality is associated with auditor industry expertise, measured as both individual partner- and audit firm-level leadership. We focus on a sample of listed firms in Taiwan, where audit reports must be audited and signed by the two signing au ... [Auditing: A Journal of Practice & Theory 30, 201 (2011)] published Tue May 24, 2011. Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms http://link.aip.org/link/?JPT/30/19/1&agg=rss Johan Perols<br/> SUMMARY: This study compares the performance of six popular statistical and machine learning models in detecting financial statement fraud under different assumptions of misclassification costs and ratios of fraud firms to nonfraud firms. The results show, somewhat surprisingly, that logistic regres ... [Auditing: A Journal of Practice & Theory 30, 19 (2011)] published Tue May 24, 2011. An Intertemporal Analysis of Audit Fees and Section 404 Material Weaknesses http://link.aip.org/link/?JPT/30/173/1&agg=rss Matthew L. Hoag and Carl W. Hollingsworth<br/> SUMMARY: The objective of this study is to perform an intertemporal examination of audit fees paid to public accounting firms in association with the presence and subsequent remediation of a Section 404 material weakness. We examine a large sample of Section 404 audit opinions and audit fees over a ... [Auditing: A Journal of Practice & Theory 30, 173 (2011)] published Tue May 24, 2011.