Evaluating the Effect of Industry Specialist Duration on Audit Quality - Dennis M Lopez, University of Texas-San Antonio; Jose Vega, Clarkson University

The Impact of Job Satisfaction on Audit Quality - Phong Truong, Carnegie Mellon University

Non-timely Filers and Audit Quality - Dan Shaw, Louisiana State University

Does office consulting service focuse influence audit quality - Albert L. Nagy, John Carroll University; Matthew Sherwood, University of Massachusetts at Amherst; Aleksandra B Zimmerman, Northern Illinois Universtiy

The Moderating Role of Internal Control in Tax Avoidance - Hanwen Chen, University of International Business and Economics; Daoguang Yang, University of International Business and Economics; Xinmin Zhang, University of International Business and Economics; Nan Zhou, State University of New York at Binghatmon

The Effects of Cultural Dimension on the Internal Audit Function: A Worldwide Comparison of Internal Audit Characteristics - Marc Eulerich, University Duisburg-Essen; Nicole V.S. Ratzinger-Sakel, University of Hamburg

The Association between Combined Assurance and Internal Audit Effectiveness - Tatiana Mazza, Free University of Bozen; Stefano Azzali, University of Parma

The Impact of using Internal Audit as Management Training Ground on Audit Quality - Grace Mubako, University of Texas at El Paso

CFO Outside Directorships: What Happens to the Home Firm? - Lauren Cunningham, University of Tennessee-Knoxville; Justin Cole Short, University of Tennessee-Knoxville

Women on Boards and Firm Performance in Egypt: The Market Does Not Discriminate - Angie M AZaher, American University Cairo; Dina M Abdel Zaher, University of Houston-Clear Lake

Corporate Social Performance and Audit Pricing - Angie M AZaher, American University Cairo; Dina M Abdel Zaher, University of Houston-Clear Lake

Audit Committee Compensation and Audit Quality - James C Hansen, Weber State University; Keejae P Hong, University of North Carolina-Charlotte

The Impact of Takeover Threat on Audit Fees: Evidence from International M&A Laws and U.S. Antitakeover Laws - Ahrum Choi, Hong Kong Baptist University; Jay Junghun Lee, University of Massachusetts-Boston; Jong Chool Park, Old Dominion University

Do Auditors Care About Aggressive Gains Trading? - Adam Greiner, University of Denver; Mark Kohlbeck, Florida Atlantic University - Boca; Thomas Joseph Smith, University of South Florida

Long-Term Shifts in the Audit Market: Higher BIG-4 Fees are Associated with Greater Client Retention - Hua Xin, University of Louisville; Bharat Sarath, Rutgers University - Newark

What Turns the Taxman On? Audit Opinion and Tax Return Adjustments in a Voluntary Audit Environment - Hannu Ojala, Aalto University; Jill Collis, Brunel University London; Kinnunen Juha, Aalto University; Lasse Niemi, Aalto University; Pontus Troberg, Hanken School of Economics

Certainty and Realism in Earnings Announcements - James D Whitworth, University of South Florida; Scott E Seavey, University of Nebraska-Lincoln; Neal Michael Snow, Lehigh University

Short Sellers and the Contagion Effect of Audit Failures - Truong X Duong, Iowa State University; Olena Victoria Watanabe, Iowa State University

The Reputation Effect of Going Concern Reporting Errors - Nathan R Berglund, Mississippi State University

Audit Failures of Individual Auditors: Reputational Consequences and Learning Effects - Marcin Pawel Bartkowiak, Technical University of Munich; Benedikt Downar, Technische Universität München; Juergen Ernstberger, Technische Universitaet Muenchen; Christopher Koch, Johannes Gutenberg University Mainz

Does it Pay to Remediate? An Analysis of the Internal and External Benefits that Result from Remediation - Robert Felix, University of Baltimore; Amanda Lyn Wilford, Southern Utah University

Corporate Social Responsibility and Accounting Restatements - Qin Lian, Portland State University; Lin Zheng, Kelley School of Business - Indianapolis

Abnormal CSR Performance and Auditor Litigation Risk - Li Zheng Brooks, Washington State University

Corporate Social Responsibility Reporting, Sustainability Assurance and Auditor Conservatism - Shipeng S Han, UMass Dartmouth; Zabihollah Rezaee, University of Memphis; Liang Song, Michigan Tech University; Joseph H. Zhang, University of Memphis

Do Client Knowledge and Audit Team Composition Mitigate Partner Workload? - Katsushi Suzuki, Hitotsubashi University; Tomomi Takada, Kobe University

Did the First 10 Years of the PCAOB Inspection Regime Attenuate the Big 4 Audit Quality Differential? - Nathan Lundstrom, University of Missouri-Columbia; Inder K Khurana, University of Missouri-Columbia; K. K. Raman, University of Texas-San Antonio

The Sentinel Effect and Audit Quality in the Healthcare Industry - Jared Koreff, University of Central Florida; Sean WG Robb, University of Central Florida; Gregory M Trompeter, University of Central Florida

The Consequences of Auditor Industry Concentration During Industry-Specific Crisis - Emily Hunt, University of Arkansas-Fayetteville; Ganapathi S Narayanamoorthy, Tulane University; Stephen Rowe, University of Arkansas

Fair Value Measurements, Disclosure, and Audit Risk - Seokyoun Hwang, College of Staten Island, CUNY; Bharat Sarath, Rutgers University - Newark

Consistency in Meeting or Beating Analysts’ Earnings Expectations and Auditor Response - Yiyang Zhang, University of South Florida

The Role of Audited Voluntary Disclosures in Reducing Auditing Expectations Gap - Amir Michael, Durham University (UK)

Applying Interpersonal Relationships and Integrity to Help Strengthen Accountants’ Continuing Professional Ethics Education - Eileen Z Taylor, North Carolina State University; Alan Reinstein, Wayne State University; Natalie T Churyk, Northern Illinois University

Neuropsychological Abilities in Accounting Students - Cardamine Carmen Olsen, Norwegian School of Economics

Analyzing Pedagogical Approaches Used in Second Auditing Courses - Alan Reinstein, Wayne State University; Natalie T Churyk, Northern Illinois University

Formulation Advances, Inc. - Jane Elizabeth Baird, Minnesota State University - Mankato; Steven J Johnson, Minnesota State University, Mankato

Conducting a Physical Inventory Observation of McIntyre Organics: Turning the Classroom into a Warehouse - Michael Ozlanski, Susquehanna University; Suzanne Marie Seymoure, Saint Leo University

Audit Partners’ Experiences with Materiality and Detected Misstatements - William F Messier, University of Nevada-Las Vegas; Aasmund Eilifsen, Norwegian School of Economics; Natalia Kochetova-Kozloski, Saint Mary's University

Using Ancient Rules to Develop New Perspectives on Materiality - Alan Reinstein, Wayne State University; Shlomo Sawilowsky, Wayne State University; Eileen Z Taylor, North Carolina State University

Collusive Fraud: Leader, Fraud, and Organizational Characteristics - Carol C. Bishop, Georgia Southwestern State University; Dana R. Hermanson, Kennesaw State University; Richard A Riley, West Virginia University

Explaining Reductions in Professional Skepticism with Moral Disengagement - Jared A Eutsler, University of North Texas

The Relationship between Auditor Industry Specialization and Audit Fees: An Analysis of Partner-Level Specialization in the Context of Fraud - Shannon Sidaway, rmit university; Ilias G Basioudis, University of Aston; Brendan O'Connell, RMIT University

The Impact of Disclosing Auditor Independence and Tenure on Non-Professional Investor Judgment and Decision-Making - Tyler Williams, Bentley University

The Impact of Organizational Identity and Professional Norm Salience on Internal Auditors’ Assessments of Internal Control Weaknesses - Ian T Burt, Niagara University; Theresa A Libby, University of Waterloo

Modeling the Role of Auditor Independence Within an Interactive Model of Audit Quality - Pamela Barton Roush, University of Central Florida

Auditor Misstatement Risk Assessments: A Study of the Impact of Workload, Nondiagnostic Information and PCAOB Guidance - Suzanne M Perry, Texas A&M University - Commerce; Don W Finn, University of North Texas

How 40 Years of Audit Standards Have (and Haven’t) Changed Clients’ View of the Auditor - Marcus M. Doxey, University of Alabama-Tuscaloosa; Dan Stone, University of Kentucky; Robert Ewing, University of Kentucky

Engagement Partner Identification and Jurors’ Evaluation of Engagement Partner Liability - Kayla Denise Booker, Rhodes College; Adrian LaTarus Mayse, Howard University

An Audit Committee Member's Role in Audit Adjustment Disputes: Developing Long-Term Auditor Relationships' Effect on Audit Quality - Emily R. Seay, Ohio University

Alternative Work Arrangements: Perceptions of Participants and Non-Participants - Leslie Helen Blix, Southern Illinois University - Carbondale; Katherine Brunelle Sorensen, Southern Illinois University - Carbondale

An Investigation into Public Accounting Firms' Use of Tangible Rewards - Krista Fiolleau, University of Waterloo; Carolyn MacTavish, Wilfrid Laurier University; White Giselle, University of Waterloo

Strategies to Improve Auditor Judgment in the Audit of the Statement of Cash Flows - Laura C Alford, Louisiana State University; Dana Hollie, Louisiana State University - Baton Rouge

How Cultural Mindsets Impact Auditor Judgments in Fair Value Auditing: Implications for Practice and Research - Aaron Saiewitz, University of Nevada-Las Vegas; Ying Wang, University of Massachusetts-Amherst

The Impact of Individual Versus Team-Based Decision Processing on Audit Judgments: An Exploratory Analysis of Choice-Shifts - Patricia Alvaro Wellmeyer, University of California-Irvine; Theodore Jaye Mock, University of California-Riverside; Iris Stuart, Norwegian School of Economics