Auditing

短名AUDIT. J. Pract. Theory
Journal Impact2.89
国际分区BUSINESS, FINANCE(Q2)
期刊索引SCI Q2中科院 3 区
ISSN0278-0380, 1558-7991
h-index98
国内分区管理学(3区)管理学商业财政与金融(3区)

AUDITING contains technical articles as well as news and reports on current activities of the association.

涉及主题经济业务会计管理审计计算机科学财务政治学法学哲学内部审计物理数学联合审计心理学认识论工程类
出版信息出版商: American Accounting Association出版周期: 期刊类型: journal
基本数据创刊年份: 1996原创研究文献占比93.55%自引率:7.40%Gold OA占比: 0.00%

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最新文章

How Auditors’ Client Service Affects Managers’ Cooperation with Auditor Evidence Requests

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Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence

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Related Party Transactions and Audit Fees: Indian Evidence

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Cataloging the Marketplace of Assurance Services

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The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses

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Informativeness of Key Audit Matters: Evidence from China

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Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12

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Partner-Level Cumulative Industry Expertise and Audit Quality

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The Importance of Business Development Incentives to Audit Partners: Evidence from the Propensity to Issue Modified Opinions to Group-Affiliated Audit Clients

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Dark Triad Traits and Accounting: An Operating, Reporting, and Assurance Framework

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How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks

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Audit Office Effectiveness and Efficiency

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Air Pollution in the United States and Misstatements in Financial Reporting

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How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?

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A Tale of Two Intermediaries: Investment Banker-Auditor Social Ties and IPO Quality

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PCAOB Inspections and Auditor Liability

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The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence Using the Bayes Factor

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Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions

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Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations

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Can Critical Audit Matters Be a Signal of Poor Accruals Quality?

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Risky Business: The Impact of Experience in Auditing Financially Distressed Clients

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How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance?

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Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings

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Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment

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The Influence of Turnover among Other Top Executives on Financial Reporting Risk

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Audit Partner Engagement in Charities and Client Financial Reporting Quality

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Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?

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High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions

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Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss

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Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis

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Superstition, Risk Aversion, and Audit Quality: Evidence from China

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The Role of the Audit Room in Auditor Development: Remote Work Experiences of Junior Auditors during the COVID-19 Pandemic

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Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?

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Political Turnover and Audit Opinion: Evidence from China

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How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard

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'Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality

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Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners

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Audit Firm Culture Revealed: Insights from Audit Engagement Leaders’ Responses to Challenges during COVID-19

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Attracting the Next Generation of Accountants: The Joint Impact of Sustainability Emphasis and Social Value Orientation on Accounting Career Perceptions

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Component Auditor Use and Lenders’ Perception of Audit Quality

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Public Communication of Audit Risks and Related-Party Transactions: Evidence from China

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