Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M42: Auditing

2006

• Cristina de Fuentes Barberá & María Consuelo Pucheta, 2006, "Incentivos De Las Empresas Cotizadas Españolas Para Crear Voluntariamente Comités De Auditoría," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2006-08, Jul.
• Koch, Christopher & Schmidt, Carsten, 2006, "Disclosing conflict of interest : does experience and reputation matter?," Papers, Sonderforschungsbreich 504, number 06-10.
• Jorge Farinha & Luis Filipe Viana, 2006, "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0609, Oct.
• Ojo, Marianne, 2006, "Avoiding Another Enron : The Role of the External Auditor in Financial Regulation and Supervision," MPRA Paper, University Library of Munich, Germany, number 1147, Jun.
• Batiz-Lazo, Bernardo, 2006, "Changes in the depreciation of buildings in an English building society, circa 1959: financial and governance implications," MPRA Paper, University Library of Munich, Germany, number 4617, Aug.
• Шумакова, Оксана & Стукач, Виктор, 2006, "Проблемно-Ориентированный Анализ Трансакционных Издержек В Аграрной Экономике Региона:Диагностика, Решения
  [Problem-oriented analysis of transaction costs in the agricultural economy of the region:diagnostics, solution]," MPRA Paper, University Library of Munich, Germany, number 74280, revised 2014.
• Vladimír Králíček, 2006, "Regulation of Auditing in the Czech Republic
  [Regulace auditingu v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 43-61, DOI: 10.18267/j.cfuc.177.
• Alexandru TASNADI & Diana Andreia HRISTACHE, 2006, "The audit of quality versus corporative communication," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 9, issue 1, pages 79-84, July.
• K. Hung Chan & Kenny Z. Lin & Phyllis Lai-lan Mo, 2006, "A Political–economic Analysis of Auditor Reporting and Auditor Switches," Review of Accounting Studies, Springer, volume 11, issue 1, pages 21-48, March, DOI: 10.1007/s11142-006-6394-z.
• Jere R. Francis & Bin Ke, 2006, "Disclosure of fees paid to auditors and the market valuation of earnings surprises," Review of Accounting Studies, Springer, volume 11, issue 4, pages 495-523, December, DOI: 10.1007/s11142-006-9014-z.
• Solomon Tadesse, 2006, "The Economic Value of Regulated Disclosure: Evidence from the Banking Sector," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp875, Jan.
• Koch, Christopher & Schmidt, Carsten, 2006, "Disclosing Conflict of Interest - Does Experience and Reputation Matter?," Sonderforschungsbereich 504 Publications, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim, number 06-10, Sep.
• Löhr, Robert, 2006, "Tax Due Diligence bei Kreditinstituten: eine Betrachtung ausgewählter Bilanz- und GuV-bezogener Analysefelder bei der Ertragsbesteuerung," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 12/2006.

2005

• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers, New Economic School (NES), number w0057, Mar.
• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers, Center for Economic and Financial Research (CEFIR), number w0057, Mar.
• Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo, 2005, "Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 167-183, April.
• Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño, 2005, "El empresario individual: situación actual y propuestas de actuación futuras," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 52, pages 201-217, August.
• Dolores Tous Zamora & Antonio Manuel Ciruela Lorenzo, 2005, "Responsabilidad social y cultura en las sociedades cooperativas agrarias. Modelo general de balance social," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 53, pages 209-240, November.
• Spagnolo, Giancarlo & Buccirossi, Paolo, 2005, "Leniency Policies and Illegal Transactions," CEPR Discussion Papers, Centre for Economic Policy Research, number 5442, Dec.
• Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005, "Mesure de la performance des agences bancaires par une approche DEA," Revue Finance Contrôle Stratégie, revues.org, volume 8, issue 2, pages 131-171, June.
• Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005, "Mesure de la performance des agences bancaires par une approche DEA," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1050602, Jun.
• Carlos, RAMIREZ, 2005, "Making things visible : audit quality control in the UK and the definition of the professional order," HEC Research Papers Series, HEC Paris, number 812, Apr.
• Speklé, R.F. & van Elten, H.J. & Kruis, A.M., 2005, "Sourcing of Internal Auditing: An Empirical Study," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2005-046-F&A, Sep.
• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Post-Print, HAL, number hal-03595529, DOI: 10.1093/WBER/LHI012.
• Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005, "Mesure de la performance des agences bancaires par une approche DEA," Post-Print, HAL, number halshs-00008416, Jun.
• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Sciences Po Economics Publications (main), HAL, number hal-03595529, DOI: 10.1093/WBER/LHI012.
• Belén González Díaz, 2005, "La actuación de los órganos de control externo en la fiscalización de las universidades públicas," Hacienda Pública Española / Review of Public Economics, IEF, volume 172, issue 1, pages 145-177, June.
• F. Gerard Adams & Jean C. Bedard & Karla M. Johnstone, 2005, "Information Asymmetry and Competitive Bidding in Auditing," Economic Inquiry, Western Economic Association International, volume 43, issue 2, pages 417-425, April.
• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," The World Bank Economic Review, World Bank, volume 19, issue 2, pages 175-202.
• Mirela Claudia MITAC, 2005, "The Banks’ Auditors and Supervisors Relations. The Bank’ Audit Rsks," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 8, issue 1, pages 118-136, July.
• Annette G. Köhler, 2005, "Audit Committees in Germany – Theoretical Reasoning and Empirical Evidence," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 57, issue 3, pages 229-252, July.
• Giovanni Immordino & Marco Pagano, 2005, "Optimal Regulation of Auditing," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 133, Mar, revised 01 May 2007.

2004

• Austen, Lizabeth A. & Eilifsen, Aasmund & Messier Jr., William F., 2004, "Auditor Detected Misstatements and the Effect of Information Technology," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2004/1, Mar.
• Eilifsen, Aasmund & Quick, Reiner, 2004, "Enforcement der Wirtschaftsprüfer," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2004/3, Mar.
• Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart, 2004, "The Demand Attributes of Assurance Services and the Role of Independent Accountants," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2004/4, Mar.
• Hvide, Hans K., 2004, "A Theory of Certification with an Application to the Market for Auditing Services," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2004/10, Aug.
• Silvia Vignetti & Alessandro Valenza & Cristina Castelli, 2004, "Effectiveness evaluation of the ICE (Italian institute of foreing trade) promotional programme: case study," Working Papers, CSIL Centre for Industrial Studies, number 200907, Oct.

2003

• Margarita Lambova, 2003, "Problems of the Exactness of the Statistical Evaluation in the Dichotomic Case of the Audit Check," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 120-145.
• Athanassios P. Bellas, 2003, "Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 131-142, July - De.
• Elisabeth Combes-Thuelin & Lionel Escaffre, 2003, "Financial Reporting: Performance And Fair Value The Case Of The European Banking Sector," Post-Print, HAL, number hal-00769380, Apr.

2002

• Graafland, J.J., 2002, "Sourcing ethics in the textile sector: The case of C&A," MPRA Paper, University Library of Munich, Germany, number 20769.

2001

2000

• Erickson, M & Mayhew, BW & Felix, WL, 2000, "Why do audits fail? Evidence from Lincoln Savings and Loan," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 165-194, DOI: http://hdl.handle.net/10.2307/26729.
• Ettredge, ML & Simon, DT & Smith, DB & Stone, MS, 2000, "The effect of the external accountant's review on the timing of adjustments to quarterly earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 195-207, DOI: http://hdl.handle.net/10.2307/26729.
• Holder-Webb, LM & Wilkins, MS, 2000, "The incremental information content of SAS No. 59 going-concern opinions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 209-219, DOI: http://hdl.handle.net/10.2307/26729.
• Hackenbrack, K & Jensen, KL & Payne, JL, 2000, "The effect of a bidding restriction on the audit services market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 355-374, DOI: http://hdl.handle.net/10.2307/26729.
• Casadesús Fa, Martí & Heras Saizarbitoria, Iñaki & Ochoa Laburu, Carlos, 2000, "Implantación de la normativa ISO 9000 en las Comunidades Autónomas de Cataluña y el País Vasco: conclusiones de dos estudios empíricos," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Cebula, Richard & Saltz, Ira, 2000, "An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980," MPRA Paper, University Library of Munich, Germany, number 50559, Mar.

1999

• Brown, CE & Peecher, ME & Solomon, I, 1999, "Auditors' hypothesis testing in diagnostic inference tasks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 1-26, DOI: http://hdl.handle.net/10.2307/24913.
• Caplan, D, 1999, "Internal controls and the detection of management fraud," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 101-117, DOI: http://hdl.handle.net/10.2307/24913.
• Phillips, F, 1999, "Auditor attention to and judgments of aggressive financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 167-189, DOI: http://hdl.handle.net/10.2307/24914.
• Solomon, I & Shields, MD & Whittington, OR, 1999, "What do industry-specialist auditors know?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 191-208, DOI: http://hdl.handle.net/10.2307/24914.
• Tan, HT & Kao, A, 1999, "Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 209-223, DOI: http://hdl.handle.net/10.2307/24914.
• Willenborg, M, 1999, "Empirical analysis of the economic demand for auditing in the initial public offerings market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 225-238, DOI: http://hdl.handle.net/10.2307/24914.
• Bhattacharjee, S & Kida, T & Hanno, DM, 1999, "The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 83-100, DOI: http://hdl.handle.net/10.2307/24913.
• Zimbelman, MF & Waller, WS, 1999, "An experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 135-155, DOI: http://hdl.handle.net/10.2307/24913.
• Bloomfield, R, 1999, "Discussion of an experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 157-165, DOI: http://hdl.handle.net/10.2307/24913.
• Demski, JS & Frimor, H, 1999, "Performance measure garbling under renegotiation in multiperiod agencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 187-214, DOI: http://hdl.handle.net/10.2307/24913.
• Lambert, RA, 1999, "Discussion of performance measure garbling under renegotiation in multi-period agencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 215-221, DOI: http://hdl.handle.net/10.2307/24913.
• Vadim Stupin & Tatiana Khokhlova & Artem Shadrin & Vadim Novikov & M. Davydovskaya, 1999, "Government regulations on the economy: Experiences of five countries," Research Paper Series, Gaidar Institute for Economic Policy, issue 16P, pages 213-213.

1998

• Louwers, TJ, 1998, "The relation between going-concern opinions and the auditor's loss function," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 143-156, DOI: http://hdl.handle.net/10.2307/24913.
• Blackwell, DW & Noland, TR & Winters, DB, 1998, "The value of auditor assurance: Evidence from loan pricing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 57-70, DOI: http://hdl.handle.net/10.2307/24913.
• Bockus, K & Gigler, F, 1998, "A theory of auditor resignation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 191-208, DOI: http://hdl.handle.net/10.2307/24914.
• Malles Fernández, Eduardo, 1998, "El auditor y la valoración de las existencias en la empresa," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.

1997

• Tan, HT & Libby, R, 1997, "Tacit managerial versus technical knowledge as determinants of audit expertise in the field," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 97-113, DOI: http://hdl.handle.net/10.2307/24914.
• Glover, SM, 1997, "The influence of time pressure and accountability on auditors' processing of nondiagnostic information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 213-226, DOI: http://hdl.handle.net/10.2307/24913.
• Hoffman, VB & Patton, JM, 1997, "Accountability, the dilution effect, and conservatism in auditors' fraud judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 227-237, DOI: http://hdl.handle.net/10.2307/24913.
• Melumad, ND & Ziv, A, 1997, "A theoretical examination of the market reaction to auditors' qualifications," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 239-256, DOI: http://hdl.handle.net/10.2307/24913.
• Kennedy, J & Peecher, ME, 1997, "Judging auditors' technical knowledge," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 279-293, DOI: http://hdl.handle.net/10.2307/24913.
• Mutchler, JF & Hopwood, W & McKeown, JM, 1997, "The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 295-310, DOI: http://hdl.handle.net/10.2307/24913.
• Kennedy, J & Kleinmuntz, DN & Peecher, ME, 1997, "Determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 105-123, DOI: http://hdl.handle.net/10.2307/24914.
• Hackenbrack, K, 1997, "Discussion of determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 125-130, DOI: http://hdl.handle.net/10.2307/24914.
• Zimbelman, MF, 1997, "The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 75-97, DOI: http://hdl.handle.net/10.2307/24914.
• Hoffman, VB, 1997, "Discussion of the effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 99-104, DOI: http://hdl.handle.net/10.2307/24914.

1996

• Davidson, RA & Gist, WE, 1996, "Empirical evidence on the functional relation between audit planning and total audit effort," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 111-124, DOI: http://hdl.handle.net/10.2307/24913.
• Peecher, ME, 1996, "The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 125-140, DOI: http://hdl.handle.net/10.2307/24913.
• Kinney, WR & Nelson, MW, 1996, "Outcome information and the ''expectation gap'': The case of loss contingencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 281-299, DOI: http://hdl.handle.net/10.2307/24915.

1995

• Tan, Ht, 1995, "Effects Of Expectations, Prior Involvement, And Review Awareness On Memory For Audit Evidence And Judgment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 113-135, DOI: http://hdl.handle.net/10.2307/24912.
• Copley, Pa & Gaver, Jj & Gaver, Km, 1995, "Simultaneous Estimation Of The Supply-And-Demand Of Differentiated Audits - Evidence From The Municipal Audit Market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 137-155, DOI: http://hdl.handle.net/10.2307/24912.
• Mcdaniel, Ls & Kinney, Wr, 1995, "Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 59-76, DOI: http://hdl.handle.net/10.2307/24912.
• Koonce, L & Anderson, U & Marchant, C, 1995, "Justification Of Decisions In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 369-384, DOI: http://hdl.handle.net/10.2307/24914.
• Baber, Wr & Kumar, Kr & Verghese, T, 1995, "Client Security Price Reactions To The Laventhol And Horwath Bankruptcy," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 385-395, DOI: http://hdl.handle.net/10.2307/24914.

1994

• Hirst, De, 1994, "Auditors Sensitivity To Source Reliability," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 113-126, DOI: http://hdl.handle.net/10.2307/24913.
• Ramsay, Rj, 1994, "Senior Manager Differences In Audit Workpaper Review Performance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 127-135, DOI: http://hdl.handle.net/10.2307/24913.
• Gibbins, M & Newton, Jd, 1994, "An Empirical Exploration Of Complex Accountability In Public Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 165-186, DOI: http://hdl.handle.net/10.2307/24912.
• Okeefe, Tb & Simunic, Da & Stein, Mt, 1994, "The Production Of Audit Services - Evidence From A Major Public Accounting Firm," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 241-261, DOI: http://hdl.handle.net/10.2307/24912.
• Carcello, Jv & Palmrose, Zv, 1994, "Auditor Litigation And Modified Reporting On Bankrupt Clients," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 1-30, DOI: http://hdl.handle.net/10.2307/24914.
• Dopuch, N & King, Rr & Schatzberg, Jw, 1994, "An Experimental Investigation Of Alternative Damage-Sharing Liability Regimes With An Auditing Perspective," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 103-130, DOI: http://hdl.handle.net/10.2307/24914.
• Kachelmeier, Sj, 1994, "Discussion Of An Experimental Investigation Of Alternative Damage-Sharing Liability Regimes With An Auditing Perspective," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 131-139, DOI: http://hdl.handle.net/10.2307/24914.
• Bell, Tb, 1994, "Discussion Of Auditor Litigation And Modified Reporting On Bankrupt Clients," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 31-38, DOI: http://hdl.handle.net/10.2307/24914.
• Narayanan, Vg, 1994, "An Analysis Of Auditor Liability Rules," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 39-59, DOI: http://hdl.handle.net/10.2307/24914.
• Gigler, F, 1994, "Discussion Of An Analysis Of Auditor Liability Rules," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 61-64, DOI: http://hdl.handle.net/10.2307/24914.
• Lys, T & Watts, Rl, 1994, "Lawsuits Against Auditors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 65-93, DOI: http://hdl.handle.net/10.2307/24914.
• Francis, J, 1994, "Discussion Of Lawsuits Against Auditors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 95-102, DOI: http://hdl.handle.net/10.2307/24914.

1993

• Kennedy, J, 1993, "Debiasing Audit Judgment With Accountability - A Framework And Experimental Results," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 231-245, DOI: http://hdl.handle.net/10.2307/24912.
• Patterson, Er, 1993, "Strategic Sample-Size Choice In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 272-293, DOI: http://hdl.handle.net/10.2307/24912.
• Beatty, Rp, 1993, "The Economic-Determinants Of Auditor Compensation In The Initial Public Offerings Market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 294-302, DOI: http://hdl.handle.net/10.2307/24912.

1992

• Teoh, Sh, 1992, "Auditor Independence, Dismissal Threats, And The Market Reaction To Auditor Switches," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 1-23, DOI: http://hdl.handle.net/10.2307/24910.
• Hackenbrack, K, 1992, "Implications Of Seemingly Irrelevant Evidence In Audit Judgment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 126-136, DOI: http://hdl.handle.net/10.2307/24910.

1991

• Baiman, S & Evans, Jh & Nagarajan, Nj, 1991, "Collusion In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 1-18, DOI: http://hdl.handle.net/10.2307/24910.
• Frost, Ca, 1991, "Loss Contingency Reports And Stock-Prices - A Replication And Extension Of Banks And Kinney," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 157-169, DOI: http://hdl.handle.net/10.2307/24910.
• Trotman, Kt & Wood, R, 1991, "A Metaanalysis Of Studies On Internal Control Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 180-192, DOI: http://hdl.handle.net/10.2307/24910.
• Bell, Tb & Tabor, Rh, 1991, "Empirical-Analysis Of Audit Uncertainty Qualifications," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 350-370, DOI: http://hdl.handle.net/10.2307/24910.
• Antle, R & Demski, Js, 1991, "Contracting Frictions, Regulation, And The Structure Of Cpa Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 1-24, DOI: http://hdl.handle.net/10.2307/24910.
• Feroz, Eh & Park, K & Pastena, Vs, 1991, "The Financial And Market Effects Of The Secs Accounting And Auditing Enforcement Releases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 107-142, DOI: http://hdl.handle.net/10.2307/24910.
• Defond, Ml & Smith, Db, 1991, "Discussion Of The Financial And Market Effects Of The Sec Accounting And Auditing Enforcement Releases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 143-148, DOI: http://hdl.handle.net/10.2307/24910.
• Palmrose, Zv, 1991, "Trials Of Legal Disputes Involving Independent Auditors - Some Empirical-Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 149-185, DOI: http://hdl.handle.net/10.2307/24910.
• Ettredge, Ml, 1991, "Discussion Of Trials Of Legal Disputes Involving Independent Auditors - Some Empirical-Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 186-193, DOI: http://hdl.handle.net/10.2307/24910.
• Penno, M & Watts, Js, 1991, "An Independent Auditors Ex-Post Criteria For The Disclosure Of Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 194-212, DOI: http://hdl.handle.net/10.2307/24910.
• Evans, Jh, 1991, "Discussion Of An Independent Auditors Ex-Post Criteria For The Disclosure Of Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 213-216, DOI: http://hdl.handle.net/10.2307/24910.
• Thoman, L, 1991, "Discussion Of Contracting Frictions, Regulation, And The Structure Of Cpa Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 25-30, DOI: http://hdl.handle.net/10.2307/24910.
• Antle, R & Nalebuff, B, 1991, "Conservatism And Auditor-Client Negotiations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 31-54, DOI: http://hdl.handle.net/10.2307/24910.
• Baiman, S, 1991, "Discussion Of Conservatism And Auditor-Client Negotiations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 55-59, DOI: http://hdl.handle.net/10.2307/24910.
• Dopuch, N & King, Rr, 1991, "The Impact Of Mas On Auditors Independence - An Experimental Markets Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 60-98, DOI: http://hdl.handle.net/10.2307/24910.
• Berg, Je, 1991, "Discussion Of The Impact Of Mas On Auditors Independence - An Experimental Markets Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 99-106, DOI: http://hdl.handle.net/10.2307/24910.

1990

• Ettredge, M & Greenberg, R, 1990, "Determinants Of Fee Cutting On Initial Audit Engagements," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 198-210, DOI: http://hdl.handle.net/10.2307/24912.
• Roberts, Rw & Glezen, Gw & Jones, Tw, 1990, "Determinants Of Auditor Change In The Public-Sector," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 220-228, DOI: http://hdl.handle.net/10.2307/24912.
• Melumad, Nd & Thoman, L, 1990, "On Auditors And The Courts In An Adverse Selection Setting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 77-120, DOI: http://hdl.handle.net/10.2307/24912.
• Dye, Ra & Balachandran, Bv & Magee, Rp, 1990, "Contingent Fees For Audit Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 239-266, DOI: http://hdl.handle.net/10.2307/24911.
• Mcdaniel, Ls, 1990, "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 267-285, DOI: http://hdl.handle.net/10.2307/24911.
• Libby, R & Frederick, Dm, 1990, "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 348-367, DOI: http://hdl.handle.net/10.2307/24911.
• Moeckel, C, 1990, "The Effect Of Experience On Auditors Memory Errors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 368-387, DOI: http://hdl.handle.net/10.2307/24911.
• Bonner, Se & Lewis, Bl, 1990, "Determinants Of Auditor Expertise," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 1-20, DOI: http://hdl.handle.net/10.2307/24912.
• Messier, Wf, 1990, "A Cognitive Computational Model Of Risk Hypothesis Generation - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 104-109, DOI: http://hdl.handle.net/10.2307/24912.
• Shibano, T, 1990, "Assessing Audit Risk From Errors And Irregularities," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 110-140, DOI: http://hdl.handle.net/10.2307/24912.
• Watts, Js, 1990, "Assessing Audit Risk From Errors And Irregularities - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 141-147, DOI: http://hdl.handle.net/10.2307/24912.
• Marchant, G, 1990, "Determinants Of Auditor Expertise - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 21-28, DOI: http://hdl.handle.net/10.2307/24912.
• Peters, Jm, 1990, "A Cognitive Computational Model Of Risk Hypothesis Generation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 83-103, DOI: http://hdl.handle.net/10.2307/24912.

1989

• Moors, Jja & Janssens, Mjbt, 1989, "Exact Distributions Of Bayesian Cox-Snell Bounds In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 135-144, DOI: http://hdl.handle.net/10.2307/24912.
• Chewning, G & Pany, K & Wheeler, S, 1989, "Auditor Reporting Decisions Involving Accounting Principle Changes - Some Evidence On Materiality Thresholds," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 78-96, DOI: http://hdl.handle.net/10.2307/24912.
• Cohen, J & Kida, T, 1989, "The Impact Of Analytical Review Results, Internal Control Reliability, And Experience On Auditors Use Of Analytical Review," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 263-276, DOI: http://hdl.handle.net/10.2307/24912.

1988

• Smith, Db, 1988, "An Investigation Of Securities-And-Exchange-Commission Regulation Of Auditor Change Disclosures - The Case Of Accounting Series Release No 165," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 1, pages 134-145, DOI: http://hdl.handle.net/10.2307/24911.
• Butt, Jl, 1988, "Frequency Judgments In An Auditing-Related Task," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 2, pages 315-330, DOI: http://hdl.handle.net/10.2307/24911.

1987

• Balachandran, Bv & Ramakrishnan, Rts, 1987, "A Theory Of Audit Partnerships - Audit Firm Size And Fees," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 1, pages 111-126, DOI: http://hdl.handle.net/10.2307/24912.
• Wilkerson, Je, 1987, "Selecting Experimental And Comparison Samples For Use In Studies Of Auditor Reporting Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 1, pages 161-167, DOI: http://hdl.handle.net/10.2307/24912.
• Baiman, S & Evans, Jh & Noel, J, 1987, "Optimal-Contracts With A Utility-Maximizing Auditor," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 2, pages 217-244, DOI: http://hdl.handle.net/10.2307/24910.
• Ashton, Rh & Willingham, Jj & Elliott, Rk, 1987, "An Empirical-Analysis Of Audit Delay," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 2, pages 275-292, DOI: http://hdl.handle.net/10.2307/24910.
• Baber, Wr & Brooks, Eh & Ricks, We, 1987, "An Empirical-Investigation Of The Market For Audit Services In The Public-Sector," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 2, pages 293-305, DOI: http://hdl.handle.net/10.2307/24910.

1986

• Roberts, Dm, 1986, "Stratified Sampling Using A Stochastic-Model," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 111-126, DOI: http://hdl.handle.net/10.2307/24908.
• Rohrbach, Kj, 1986, "Monetary Unit Acceptance Sampling," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 127-150, DOI: http://hdl.handle.net/10.2307/24908.
• Margheim, Ll, 1986, "Further Evidence On External Auditors Reliance On Internal Auditors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 194-205, DOI: http://hdl.handle.net/10.2307/24908.
• Smieliauskas, W, 1986, "A Simulation Analysis Of The Power Characteristics Of Some Popular Estimators Under Different Risk And Materiality Levels," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 217-230, DOI: http://hdl.handle.net/10.2307/24908.
• Frost, Pa & Tamura, H, 1986, "Accuracy Of Auxiliary Information Interval Estimation In Statistical Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 57-75, DOI: http://hdl.handle.net/10.2307/24908.
• Palmrose, Zv, 1986, "Audit Fees And Auditor Size - Further Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 97-110, DOI: http://hdl.handle.net/10.2307/24908.
• Brownell, P & Hirst, M, 1986, "Reliance On Accounting Information, Budgetary Participation, And Task Uncertainty - Tests Of A 3-Way Interaction," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 241-249, DOI: http://hdl.handle.net/10.2307/24911.
• Frederick, Dm & Libby, R, 1986, "Expertise And Auditors Judgments Of Conjunctive Events," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 270-290, DOI: http://hdl.handle.net/10.2307/24911.
• Boritz, Je, 1986, "The Effect Of Research Method On Audit Planning And Review Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 335-348, DOI: http://hdl.handle.net/10.2307/24911.
• Tamura, H & Frost, Pa, 1986, "Tightening Cav (Dus) Bounds By Using A Parametric Model," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 364-371, DOI: http://hdl.handle.net/10.2307/24911.
• Abdelkhalik, Ar & Graul, Pr & Newton, Jd, 1986, "Reporting Uncertainty And Assessment Of Risk - Replication And Extension In A Canadian Setting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 372-382, DOI: http://hdl.handle.net/10.2307/24911.
• Francis, Jr & Stokes, Dj, 1986, "Audit Prices, Product Differentiation, And Scale Economies - Further Evidence From The Australian Market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 383-393, DOI: http://hdl.handle.net/10.2307/24911.
• Huss, Hf & Trader, Rl, 1986, "A Note On Optimal Sample Sizes In Compliance Tests Using A Formal Bayesian Decision-Theoretic Approach For Finite And Infinite Populations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 394-399, DOI: http://hdl.handle.net/10.2307/24911.
• Murray, D & Frazier, Kb, 1986, "A Within-Subjects Test Of Expectancy-Theory In A Public Accounting Environment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 400-404, DOI: http://hdl.handle.net/10.2307/24911.
• Palmrose, Zv, 1986, "The Effect Of Nonaudit Services On The Pricing Of Audit Services - Further Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 405-411, DOI: http://hdl.handle.net/10.2307/24911.
• Srivastava, Rp, 1986, "Auditing Functions For Internal Control-Systems With Interdependent Documents And Channels," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 422-426, DOI: http://hdl.handle.net/10.2307/24911.

1985

• Arrington, Ce & Bailey, Cd & Hopwood, Ws, 1985, "An Attribution Analysis Of Responsibility Assessment For Audit Performance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 1-20, DOI: http://hdl.handle.net/10.2307/24909.
• Knechel, Wr, 1985, "An Analysis Of Alternative Error Assumptions In Modeling The Reliability Of Accounting Systems," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 194-212, DOI: http://hdl.handle.net/10.2307/24909.
• Trotman, Kt & Yetton, Pw, 1985, "The Effect Of The Review Process On Auditor Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 256-267, DOI: http://hdl.handle.net/10.2307/24909.
• Beck, Pj & Solomon, I & Tomassini, La, 1985, "Subjective Prior Probability-Distributions And Audit Risk," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 37-56, DOI: http://hdl.handle.net/10.2307/24909.
• Finley, Dr, 1985, "Counterexamples To Proposed Dollar-Unit Sampling Algorithm," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 1, pages 402-404, DOI: http://hdl.handle.net/10.2307/24909.
• Butler, Sa, 1985, "Application Of A Decision Aid In The Judgmental Evaluation Of Substantive Test Of Details Samples," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 513-526, DOI: http://hdl.handle.net/10.2307/24908.