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Online Early Accepted Manuscripts

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 August 11 2020
PRACTITIONER SUMMARY Systems-Thinking in Complex Audit Situations
Research Article August 11 2020
PRACTITIONER SUMMARY Audit Quality and Disclosures of Less-Experienced Participating Audit Firms in PCAOB Filings
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 June 9 2020
PRACTITIONER SUMMARY The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure
Research Article May 15 2020
PRACTITIONER SUMMARY Fostering Intrinsic Motivational Orientation: A Cost-Effective Method for Encouraging Audit Staff to Speak Up
Research Article May 15 2020
PRACTITIONER SUMMARYThe Impact of Internal Subject Matter Expert Advice Quality and the Timing of Expert Use Awareness on Auditors’ Level of Effort and Subsequent Judgments
Research Article April 9 2020
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards
Research Article April 7 2020
Data Visualization in Local Accounting Firms: Is Slow Technology Adoption Rational?
Research Article March 27 2020
Attributes Influencing Clients' Auditor Choices: The Expectation Gaps between Auditors and Board Members
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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