Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on <i>Firm Reporting</i>

2024-7-1

Negative Auditor-Client Interactions—An Exploration of Power Dynamics During Audit Evidence Collection

2024-7-1

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on <i>Firm and Engagement Metrics</i>

2024-7-1

Informal Communication: A Path to Success for Internal Auditors

2024-7-1

Remote Audit Quality, Audit Efficiency, and Auditors’ Job Satisfaction: Implications for Audit Firms and External Auditors

2024-7-1

Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the PCAOB’s <i>Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments</i>

2024-5-1

Covers and Front Matter

2024-3-1

PCAOB Enforcement: Toothless Body of Law or a Bite That Packs a Punch?

2024-3-1

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s <i>Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form</i>

2024-3-1

Should Companies Use the Same Provider for Financial Statement Audit and Assurance of Extended External Reports?

2024-3-1

Implications of Divided Responsibility in Audits Involving Component Auditors

2024-3-1

Is Audit Quality Higher When Audit Committees Report Strong Oversight?

2024-3-1

Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?

2024-3-1

Editorial Policy

2024-3-1

Transparent AI in Auditing through Explainable AI

2024-2-1

A Commentary on the Silicon Valley Bank Debacle

2024-2-1

Does Gender and Ethnic Diversity among Audit Partners Impact Office-Level Outcomes?

2024-1-1

Preparing Auditors to Evaluate Blockchains Used to Track Tangible Assets

2023-12-1

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s <i>Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form</i>

2023-10-19

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s <i>Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments</i>

2023-10-1

Implications of Divided Responsibility in Audits Involving Component Auditors

2023-9-8

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s<i>A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms</i>

2023-9-1

How Does High Uncertainty in Accounting Estimates Impact Auditor Litigation Risk? Opposite Effects in Jury Trials and Attorneys’ Out-of-Court Settlements

2023-9-1

Covers and Front Matter

2023-9-1

Does Auditor Tenure Disclosure Affect Shareholder Ratification Voting?

2023-9-1

The Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices

2023-9-1

Improving Fraud Performance with a Different Perspective

2023-9-1

Editorial Policy

2023-9-1

Using Consumer Tweets to Improve Revenue Risk Assessments in Consumer-Oriented Industries

2023-9-1

Do Audit Data Analytics Influence Juror Perceptions of Audit Quality and Auditor Negligence?

2023-9-1

Is Audit Quality Higher When Audit Committees Report Strong Oversight?

2023-8-28

Comments by the <i>Ad Hoc</i> Task Force of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Proposed Auditing Standard, <i>the Auditor’s Use of Confirmation, and Other Proposed Amendments to PCAOB Standards</i>

2023-6-23

Managers’ Use of an Omission Strategy to Perpetrate Fraud and Auditors’ Evaluations of the Resulting Misstatements

2023-5-3

Covers and Front Matter

2023-4-1

Do Shareholder Ratification Votes Impact Subsequent Audit Outcomes?

2023-4-1

Implications of Enhanced Cybersecurity Risk Management Reporting and Independent Assurance

2023-4-1

The Current State and Future Implications of Environmental, Social, and Governance Assurance

2023-4-1

How Do Investor and Auditor Materiality Judgments Compare?

2023-4-1

The Influence of Corporate Social Responsibility Disclosures and Assurance on Jurors’ Judgments

2023-4-1

<i>Current Issues in Auditing:</i> A Foundation for ESG Research

2023-4-1

Editorial Policy

2023-4-1

Accountants’ Views on Sustainability Reporting: A Generational Divide

2023-4-1

Expanding the Concept of Materiality to Environmental, Social, and Governance: Audit Issues and Implications

2023-4-1

The Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices

2022-11-9

Annual Editor Report

2022-11-1

Covers and Front Matter

2022-9-1

Editorial Policy

2022-9-1

How Do Investor and Auditor Materiality Judgments Compare?

2022-8-31

Improving Fraud Performance with a Different Perspective

2022-8-30

Do Different Data Analytics Impact Auditors' Decisions?

2022-5-18