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Online Early Accepted Manuscripts

Research Article January 22 2021
Do the Benefits of Small Issuer SOX 404(b) Exemptions Outweigh the Costs?
Research Article January 12 2021
PRACTITIONER SUMMARY How to Reduce the Cybersecurity Breach Contagion Effect
Research Article November 4 2020
Practitioner Summary: The Value of Assurance and Ethics in Difficult Times: Corporate Social Responsibility Disclosures and Investor Decisions
Research Article November 4 2020
Planning for Substantive Testing at the Assertion Level: A Training Activity and Mini Case
Research Article September 10 2020
The Role of Communication Mode in Auditor-Client Interactions: Insights from Staff Auditors
Research Article September 2 2020
PRACTITIONER SUMMARY Factors Affecting the Outcomes of Legal Claims against Auditors
Research Article September 2 2020
Evaluation Blockchain Using COSO
Research Article July 23 2020
PRACTITIONER SUMMARY The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Control Reporting
Research Article June 12 2020
A Review of the PCAOB’s Enforcement Program: 2005–2017
Research Article June 11 2020
An Examination of Internal Audit Function Size: Evidence from U.S. Government and Nonprofit Sectors
Research Article June 11 2020
Analyzing An Audit Population Via Either Excel Pivot Tables and/or R Language Cluster Analysis
Research Article January 21 2020
PRACTITIONER SUMMARY How Fraud Risk Decomposition Affects Auditors' Fraud Risk Assessments
Research Article December 16 2019
Something Phish-y is Going On Here: A Teaching Case on Business Email Compromise
Research Article November 7 2019
Challenges when Auditing Cryptocurrencies
Research Article November 7 2019
PRACTITIONER SUMMARY When does utilizing valuation specialists reduce auditors' litigation risk?
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