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Volume 32, Issue 2

Fall 2020

ISSN 1050-4753

eISSN 1558-8009

In this Issue

MAIN ARTICLES
METHODS, METHODOLOGY, REPLICATIONS, AND RESEARCH NOTES
ERRATUM

Covers and Front Matter

MAIN ARTICLES

The Effects of Client Status and the Auditor's Presentation of Multiple Estimation Alternatives on Client Financial Reporting Aggressiveness

Sanaz Aghazadeh; Andrew M. Collins; Chad M. Stefaniak

Auditors' and Specialists' Views About the Use of Specialists During an Audit

J. Efrim Boritz; Natalia V. Kochetova; Linda A. Robinson; Christopher Wong

Supplementary data

When do Auditors' Professional Values Constrain the Biasing Effects of Self Interest? An Experimental Investigation

Michele L. Frank

CEO Implicit Motives: Their Impact on Firm Performance

Kevin Veenstra

METHODS, METHODOLOGY, REPLICATIONS, AND RESEARCH NOTES

External Investigators' Follow-Up Intentions When Whistleblowers Report Healthcare Fraud: The Effects of Report Anonymity and Previous Confrontation

Steven E. Kaplan; Danny Lanier, Jr.; Kelly R. Pope; Janet A. Samuels

Investors' Interpretations of Imprecise Standards and Their Perceptions of Earnings Management by Reputable Companies

Hwee-Cheng Tan; Diane Mayorga

ERRATUM

Erratum

Editorial Policy

Cover Image

Cover Image

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Erratum

Budgeting Audit Time: Effects of Audit Step Frame and Verifiability

Eldar M. Maksymov, Mark W. Nelson, William R Kinney, Jr.

The Effects of Client Status and the Auditor's Presentation of Multiple Estimation Alternatives on Client Financial Reporting Aggressiveness

Sanaz Aghazadeh, Andrew M. Collins, Chad M. Stefaniak

Auditors' and Specialists' Views About the Use of Specialists During an Audit

J. Efrim Boritz, Natalia V. Kochetova, Linda A. Robinson, Christopher Wong

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 1558-8009
ISSN 1050-4753

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