Auditing Narcissistic CEOs: How Auditors Respond to Clients with a Narcissistic CEO - Scott Judd, University of Illinois at Chicago

Examining the Existential Threat of Audit Portfolio Risk to Big 4 Firms - R. Drew Sellers, Kent State University - Kent

The Joint Effects of Industry and Fair Value Expertise During Periods of Extreme Uncertainty - Helen L Brown-Liburd, Rutgers Business School; Dereck D Barr-Pulliam, University of Wisconsin-Madison; Stephania Mason, DePaul University

The Auditor’s Response to the Lexical Complexity of 10-K Disclosures - James Robert Moon, Georgia State University; Quinn Thomas Swanquist, Georgia State University

Impact Of Religiousity On Audit Effort - Christine Xin, University of Louisville

Innovation, Financial Reporting Quality, and Audit Quality - Yuan Xie, Fordham University; Gerald Lobo, University of Houston-Houston; Joseph H. Zhang, University of Memphis

Archival Evidence on Bias in Auditors’ Assessment of Client Risk and the Consequences for Audit Fees and Auditor Changes - Nicholas Jennings Hallman, University of Missouri-Columbia

The Impact of Individual Auditors’ Client Portfolios and Diversification on Audit Fees - Juan Mao, University of Texas-San Antonio; Baolei Qi, Xi'an Jiaotong University

XBRL, Audit Fees, and Audit Report Lag - Keval U Amin, Stony Brook University; John Daniel Eshleman, Oklahoma State University; Cecilia Qian Feng, Stony Brook University

Constituent Feedback on Audit Regulatory Policy: An Examination of PCAOB Comment Letters - Tyler Williams, University of Mississippi; W. Mark Wilder, University of Mississippi

Does the PCAOB Inspection Have an Effect on Audit Fees and Audit Quality? - Elizabeth Schwartzhoff Johnson, Florida Gulf Coast University; Kenneth J Reichelt, Louisiana State University - Baton Rouge; Jared Scott Soileau, Louisiana State University - Baton Rouge

Look who's talking: Due process and the PCAOB - Colleen M Boland, university of wisconsin-milwaukee; Renee Flasher, Ball State University

Spillover Effects of SEC Scrutiny: Evidence from the Audit Oversight Dispute in China - Bingyi Chen, Boston University; Jenelle Conaway, Boston University

Audit Engagement Risk and The Propensity of Going-Concern Opinion: Does Auditor Tenure Matter? - Li Zheng Brooks, Washington State University

Auditor Financial Independence: An Exploratory Examination with Implications for Audit Risk Management - Richard J Palmer, Southeast Missouri State University

Enhancing Auditors’ Fraud Risk Assessment by Using a Throughput Model as a Decision Aid - BADRIYA AL SHAMMAKHI, HULL UNIVERSITY; Waymond Rodgers, University of Texas at El Paso

The Market for Bank Audits and Effects of the Financial Crisis - Christine Porter, Wichita State University

Audit Fee Decreases and Changes in Clients’ Financial Reporting Quality - Brian Todd Carver, Clemson University; Carl W. Hollingsworth, Clemson University; Jim Irving, Clemson University

Management Bias in Multiple Accounting Estimates to Meet or Beat Analyst Expectations and the Effect of PCAOB Auditing Standard No. 14 - Timothy Andrew Seidel, Utah State University; Chad Allan Simon, Utah State University; Nathaniel Martin Stephens, Utah State University

Non-Compliance of COSO’s 2013 Framework and Accounting Conservatism - Kunsu Park, University of Hawaii-Manoa; Juan Qin, University of Hawaii at Manoa; Timothy Andrew Seidel, Brigham Young Unversity; Jian Zhou, University of Hawaii-Manoa

The Effect of Hedge Fund Activism on Financial Reporting Quality - John Kyle Castonguay, University of Tennessee-Knoxville

Affiliation of former auditors on bank audit committees and nonaudit fees - Kim Ittonen, Hanken School of Economics; Emma-Riikka Myllymäki, Aalto School of Economics; Per Christen Tronnes, University of New South Wales

Certification of Audit Committee Effectiveness - Hsihui Chang, Drexel University; Xin Chen, Shanghai Jiao Tong University; Nan Zhou, SUNY-Binghamton

The Effects of Former Audit Partners as Audit Committee Directors on Financial Reporting Quality and Audit Quality - Brandon Szerwo, University of Washington

The Internal Audit Function between Management and Audit Committee - Are there really two masters? - Marc Eulerich, University Duisburg-Essen

Client and Audit Partner Ethnicity, Auditor Selection, and Audit Quality - Nathan R Berglund, Mississippi State University; John Daniel Eshleman, Oklahoma State University

Competition, Nonaudit Services and Auditor Independence - Fujiao Xie, University of Hawaii-Manoa; Jian Zhou, University of Hawaii-Manoa; Shirley J Daniel, University of Hawaii-Manoa

Peer Review as a Mechanism for Audit Quality: A Historical Perspective and Synthesis of the Literature - Barbara Apostolou, West Virginia University; Alan Reinstein, Wayne Stsate University

The Joint Effect of Investor Protection and Big 4/non-Big 4 Auditors on Audit Quality:Evidence from IPOs - Jungeun Park, Louisiana State University

Audit Firm Mergers, Audit Pricing and Audit Quality - Baolei Qi, Xi'an Jiaotong University; Jinghui Sun, Xi’an Jiaotong University; Jian Zhou, University of Hawaii-Manoa

COSO2013 Adoption and Audit Fees - Kunsu Park, University of Hawaii-Manoa; Juan Qin, University of Hawaii at Manoa

Shareholder Discontent and Audit Pricing: Evidence from Hedge Fund Activism - Pablo C Machado, University of Arizona-Tucson

The Impact of Client Information Technology Capability on Audit Pricing: Examining Client Risk, Complexity and Size - Benjamin Hoffman, Kent State University - Kent; R. Drew Sellers, Kent State University - Kent; Justyna Skomra, Kent State University

Determinants and Effects of Auditor Choice in Private Firms - Curtis Hall, Drexel University; Benjamin Hoffman, Kent State University - Kent; Zenghui Liu, Drexel University

The Impact of Audit Firm Size and Client Characteristics on IT Audit Specialists Use - Diane J Janvrin, Iowa State University; James Greg Jenkins, Virginia Tech University; James Bierstaker, Villanova University; D. Jordan Lowe, Arizona State University - Tempe

The Effectiveness of an Internal Whistle-blowing System in Encouraging Internal Reporting of Financial Misconduct. - Neil L Fargher, Australian National University; Gladys Lee, Australian National University

What Drives the Extent to Which External Auditors Use the Work of Internal Auditors? Empirical evidence from the perspective of CAEs - Marc Eulerich, University Duisburg-Essen; Nicole V.S. Ratzinger-Sakel, Universitat Ulm

Abnormal Audit Fees and Reliability of Internal Control Audit Opinions - MinJeong (Minna) Hong, University of Waterloo

FCPA Violations, Geographic Disclosure and Material Weaknesses - Kenneth J Reichelt, Louisiana State University - Baton Rouge; Joseph Legoria, Louisiana State University - Baton Rouge; Jared Scott Soileau, Louisiana State University - Baton Rouge

How Readable are SOX 404 Reports? - J Efrim Boritz, University of Waterloo; Beverly Louise Hayes, University of Waterloo; Lev Timoshenko, University of Waterloo

The Impact of the Sarbanes-Oxley Section 404(b) Exemption on Earnings Informativeness - Alexey Lyubimov, Concordia University; Larry R Davis, University of St Thomas - Minneapolis; Gregory M Trompeter, University of Central Florida

Audit Firm Choice in Italian Private Firms: Effects on Cost of Debt and Earnings Quality - Tatiana Mazza, Free University of Bozen-Bolzano; Stefano Azzali, University of Parma

Staffing Leverage Determinants and Effects on Firm Performance - Barbara Murray Grein, Drexel University; Anna M Cianci, Wake Forest University; Xiaojie Sun, Drexel University

The Going Concern Opinion and the Adverse Credit Rating: An Analysis of their Relationship - David C Hay, University of Auckland; Matthew Strickett, University of Auckland

Proving Assurance For Sustainability Reports: An Instructional Case - Veena Looknanan Brown, University of Wisconsin-Milwaukee; Mark Kohlbeck, Florida Atlantic University - Boca

Super Shears: Micro Cases to Develop Expertise and Critical Thinking in Evaluating Audit Evidence for Management Estimates - Carol Springer Sargent, Middle Georgia State College; Carol C. Bishop, Georgia Southwestern State University

The Case of Winged Sports: Audit Work Papers Using Microsoft Excel® - Carol C. Bishop, Georgia Southwestern State University; Therese R Viscelli, Auburn University

CSR in Buyer-Seller Markets: The Impact of Assurance of Sustainability Reports and Material Incentives - Karen De Meyst, KULeuven; Eddy Cardinaels, Universiteit van Tilburg; Alexandra Van den Abbeele, KULeuven

Comparing the Attitudes and Activities of Internal Auditors in Australia, Canada, and the United States Regarding Green IT - Glen L Gray, Cal State University - Northridge; Kyunghee Yoon, Rutgers Business School; Won Gyun No, Rutgers, The State University of New Jersey; Peter Roebuck, The University of New South Wales

Corporate Sustainability Reporting and Assurance - Zabihollah Rezaee, University of Memphis; Said Homayoun, University of Gävle

Auditor Professional Skepticism During Auditor-Client Interactions in a Nonprofit Environment: The Effects of Donor Pressure and the Strength of Governance - John Lauck, Louisiana Tech University; Sudip Bhattacharjee, Virginia Tech University

The Impact of Principles versus Rules Accounting Standards and Task Subjectivity On Auditor Reporting Judgments and Negotiation Tactics - Helen L Brown-Liburd, Rutgers Business School; Danielle Rose Lombardi, Villanova University; Arnold Wright, Northeastern University; Sally Wright, University of Massachusetts-Boston

The Unique Research Paths between Professional Skepticism and fMRI: A Multidisciplinary Review - Cardamine Carmen Olsen, Norwegian School of Economics

Audit Partner Identification: Unintended Consequences on Audit Judgment - Anna M Cianci, Wake Forest University; Richard W Houston, University of Alabama-Tuscaloosa; Norma Ramirez Montague, Wake Forest University; Ryan Vogel, Pennsylvania State University, Erie

Does the Reporting of Key Audit Matters Affect the Auditor’s Report’s Communicative Value? Experimental Evidence from Investment Professionals - Annette G. Koehler, University Duisburg Essen; Nicole V.S. Ratzinger-Sakel, Universitat Ulm; Jochen C. Theis, University of Duisburg-Essen

Investors’ Reactions to the PCAOB’s Proposed Changes to the Standard Audit Report - Brian Todd Carver, Clemson University; Brad Trinkle, Mississippi State University

Understanding Barriers to CAM Effectiveness: A Qualitative Evaluation of Auditor and Investor Views on Audit Reporting Using the Mental Models Approach - Josette Pelzer, Florida State University

Considerations for the Selection of Novice Auditors as Participants: A Framework and Survey Evidence - Erin Michelle Hawkins, University of South Carolina; Marsha Keune, University of Dayton; Kristen Kelli Saunders, University of South Carolina

The Use of Personality Factors to Predict Fraud Tendencies - George Carlos Gonzalez, University of Lethbridge; Lori S Kopp, University of Lethbridge

Reward Structure to Enhance Professional Skepticism - Herman Van Brenk, Nyenrode Business University

Audit Partner Selection - Joel Owens, University of Nebraska-Lincoln

The Effects of Auditor Rotation on Loan Officers’ Perceptions and Decisions: - Adrian LaTarus Mayse, Howard University

Accountants’ Perceptions of the Relationship Between Organizational Culture and Fraud Risk - Philip Beaulieu, University of Calgary; Alan Reinstein, Wayne Stsate University

The Effect of Documentation Format on Business Process Comprehension and Change Identification: Experimental Evidence from Internal Control Flowcharts and Narratives - Justin Cole Short, University of Tennessee - Knoxville; Steven R. Hawkins, University of Tennessee - Knoxville

The Functional and Dysfunctional Effects of a Composite Fraud Indicator - Erin L Hamilton, University of Nevada-Las Vegas; Rina Hirsch, Hofstra University; Uday S Murthy, University of South Florida; Jason T Rasso, College of Charleston

Does Using Specialists Provide Auditors with Safe Harbor Protection for Aggressive Management Estimates? - Owen Brown, Baylor University; Jonathan H Grenier, Miami University; Jonathan Pyzoha, Miami University; Andrew Reffett, Miami University

Giving the Tough Message: Improving Coaching Effectiveness - Lindsay Andiola, Virginia Commonwealth University

The Effect of the Frequency of Instructional Messages and Message Source on Auditors’ Knowledge Sharing Behavior - Xu Cheng, University of South Florida