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Volume 39, Issue 3

August 2020

ISSN 0278-0380

eISSN 1558-7991

In this Issue

MAIN ARTICLES
ERRATUM

Covers and Front Matter

MAIN ARTICLES

Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis

Anne Albrecht; Matthew Glendening; Kyonghee Kim; Raynolde Pereira

The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes

Sudip Bhattacharjee; Kimberly K. Moreno; Jonathan S. Pyzoha

Are Internal Audits Associated with Reductions in Perceived Risk?

Joseph V. Carcello; Marc Eulerich; Adi Masli; David A. Wood

The Relative Role of Firm Incentives, Auditor Specialization, and Country Factors as Antecedents of Nonfinancial Audit Quality

Nicola Dalla Via; Paolo Perego

MD&A Textual Similarity and Auditors

Gus De Franco; Hila Fogel-Yaari; Heather Li

How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles

Lili Jiu; Bin Liu; Yuanyuan Liu

Mandatory Audit Partner Rotations and Audit Quality in the United States

Huan Kuang; Huimin Li; Matthew G. Sherwood; Robert L. Whited

Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level

Qiao Xu; Rachana Kalelkar

ERRATUM

Erratum

Editorial Policy

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Cover Image

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The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision-Making Research

Emily E. Griffith, Christine J. Nolder, Richard E. Petty

Coordination and Communication Challenges in Global Group Audits

Denise Hanes Downey, Jean C. Bedard

Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality

Brant E. Christensen, Thomas C. Omer, Marjorie K. Shelley, Paul A. Wong

The Effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors' Professional Skepticism

Noel Harding, Ken T. Trotman

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
Prior Publication Policy

eISSN 1558-7991
ISSN 0278-0380

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