Skip to Main Content
Skip Nav Destination

Online Early Accepted Manuscripts

Research Article October 7 2022
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions
Research Article October 3 2022
The Association between PCAOB Inspection Reports and SEO Discounting
Research Article October 3 2022
Separating Auditor Provided Tax Planning and Tax Compliance Services: Audit Quality Implications
Research Article September 12 2022
Making Sense of Ego Depletion: The Replication Crisis, a Path Forward, and Lessons for Accounting Researchers
Research Article August 31 2022
Is Audit Partner Identification Information Useful? Evidence from the KPMG ‘Steal the Exam’ Scandal
Research Article August 25 2022
The Association Between Stock Liquidity and Audit Pricing
Research Article July 15 2022
The Audit Quality Effects of Small Audit Firm Mergers in the United States
Research Article June 21 2022
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended PCAOB Standards
Research Article June 14 2022
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits
Research Article June 13 2022
“Throw it in as a Covariate”? Common Problems using Measured Control Variables in Experimental Research
Research Article June 10 2022
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures
Research Article June 6 2022
Deferred Tax Asset Valuation Allowances and Auditors' Going Concern Evaluations
Research Article May 18 2022
Stressed About Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes
Research Article May 9 2022
The contagion reputational effects of failed individual audit partners: Evidence from an audit client market
Research Article April 21 2022
Auditor-Client Interactions – An Exploration of Power Dynamics During Audit Evidence Collection
Research Article April 18 2022
The Accounting Financial Expertise of the Audit Committee Chair And Oversight Effectiveness
Research Article March 9 2022
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences
Research Article March 9 2022
Are Referred-to Auditors Associated with Lower Audit Quality and Efficiency?
Research Article February 18 2022
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm’s Experience
Research Article February 16 2022
The Effects of Audit Guidance on Auditors’ Evaluations of Fair Value Estimates
Research Article February 8 2022
Auditor expertise in Mergers and Acquisitions
Research Article February 1 2022
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments
Research Article January 31 2022
The Effect of External Monitoring on Conservative Financial Reporting in the Property-Casualty Insurance Industry
Research Article January 13 2022
Overseeing the external audit function: Evidence from audit committees’ reported activities
Research Article January 7 2022
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research
Research Article December 21 2021
How Does an Audit or a Forensic Perspective Influence Auditors’ Fraud-Risk Assessment and Subsequent Risk Response?
Close Modal

or Create an Account

Close Modal
Close Modal