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Volume 36, Issue 3

1 August 2017

ISSN 0278-0380

eISSN 1558-7991

In this Issue

ADDITIONAL JOURNAL CONTENT
Main Articles
Editorial Policy

ADDITIONAL JOURNAL CONTENT

Additional Journal Content

Main Articles

Hijacking the Moral Imperative: How Financial Incentives Can Discourage Whistleblower Reporting

Leslie Berger; Stephen Perreault; James Wainberg

The “Normalization” of Deviance: A Case Study on the Process Underlying the Adoption of Deviant Behavior

Cynthia Courtois; Yves Gendron

Internal Control Weaknesses and Financial Reporting Fraud

Dain C. Donelson; Matthew S. Ege; John M. McInnis

Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits?

Yangyang Fan; Chan Li; K Raghunandan

Political Connections, Audit Opinions, and Auditor Choice: Evidence from the Ouster of Government Officers

Ku He; Xiaofei Pan; Gary Gang Tian

The Relationship between Audit Team Composition, Audit Fees, and Quality

Sarowar Hossain; Kenichi Yazawa; Gary S. Monroe

Investment-Related Pressure and Audit Risk

Louise Yi Lu; Hai Wu; Yangxin Yu

Multinational Group Audits: Problems Faced in Practice and Opportunities for Research

Dan Sunderland; Gregory M. Trompeter

The Effect of Partition Dependence on Assessing Accounting Estimates

Christopher J. Wolfe; Brian C. Fitzgerald; Nathan J. Newton

Supplementary data

Editorial Policy

Editorial Policy

Cover Image

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

Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy

Steven M. Glover, Mark H. Taylor, Yi-Jing Wu

Audit Partners' Judgments and Challenges in the Audits of Internal Control over Financial Reporting

Jeffrey R. Cohen, Jennifer R. Joe, Jay C. Thibodeau, Gregory M. Trompeter

Coordination and Communication Challenges in Global Group Audits

Denise Hanes Downey, Jean C. Bedard

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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